Search - 2002年 抽纸品牌 质量排名

S-4.2) (ci-après " LSSSS "). 2. Ce particulier réside au Québec où il possède ou loue un appartement dans lequel il habite tout au long de l'année. ... Nos commentaires Tel qu'il est mentionné au paragraphe 22 de la Circulaire d'information 70-6R5 du 17 mai 2002, l'Agence des douanes et du revenu du Canada (ADRC) a comme pratique de ne pas émettre d'opinion écrite concernant des transactions projetées autrement que par voie de décisions anticipées. ... Une résidence pourrait être une " résidence principale " même si la résidence a été habitée par des bénéficiaires en plus du particulier et de sa famille. ...

We also acknowledge our conversations (Young / XXXXXXXXXX, Demeter / XXXXXXXXXX). ... Written confirmation of the tax implications inherent in particular transactions is given by this Directorate only where the transactions are proposed and are the subject matter of an advance income tax ruling request submitted in the manner set out in Information Circular 70-6R5, Advance Income Tax Rulings, dated May 17, 2002. ... The definition of tracking property states, "... the fair market value of which is determined primarily by reference to one or more criteria... ...

Written confirmation of the tax implications inherent in particular transactions is given by this Directorate only where the transactions are proposed and are the subject matter of an advance income tax ruling request submitted in the manner set out in Information Circular 70-6R5, Advance Income Tax Rulings, dated May 17, 2002. ... The question is what is the cost that can be bumped: is it the initial cost of $10,000 that can be bumped, or is it the average cost of the shares (15,000*3,000/4,000 = 11,250). ... Under the proposed amendments of December 21, 2012, applicable to windings-up that begin, and amalgamations that occur, on or after that date, new subparagraph 88(1)(d)(ii) provides the following: (ii) the amount designated in respect of any such capital property may not exceed the amount determined by the formula A – (B + C) Where A is the fair market value of the property at the time the parent last acquired control of the subsidiary, B is the greater of the cost amount to the subsidiary of the property at the time the parent last acquired control of the subsidiary and the cost amount to the subsidiary of the property immediately before the winding-up, and C is the prescribed amount, and… The "specific" bump limit provided under new subparagraph 88(1)(d)(ii) limits the amount to be added to the cost of a property distributed to the parent to the excess of the fair market value of the property at the time the parent last acquired control of the subsidiary over the greater of the cost amount to the subsidiary of the property at the time the parent last acquired control of the subsidiary and the cost amount to the subsidiary of the property immediately before the winding-up. ...

Our Comments Written confirmation of the tax implications inherent in particular transactions is given by this Directorate only where the transactions are proposed and are the subject matter of an advance income tax ruling request submitted in the manner set out in Information Circular 70-6R5, Advance Income Tax Rulings, dated May 17, 2002. ... As a result, eligible non-residential buildings used for M&P purposes are eligible for a 10% combined CCA rate (4% + 6%). ... As a result, this non-residential use building is eligible for a 6% combined CCA rate (4% + 2%). ...

Our Comments Written confirmation of the income tax implications inherent in particular transactions is given by this Directorate only where the transactions are proposed and are the subject of an advance income tax ruling request, as described in Information Circular 70-6R5, dated May 17, 2002. ... However, as discussed with you on April 13, 2010 (Naufal / XXXXXXXXXX), we can provide the following general comments which we hope will be of assistance to you. ... Assets that may be part of a solar pv system that are not eligible to be included in Class 43.2 / Class 43.1 are a building or a part of a building (other than a solar cell or module that is integrated into a building), electrical distribution equipment, auxiliary electrical generating equipment. ...

Written confirmation of the tax implications inherent in particular transactions is given by this Directorate only where the transactions are proposed and are the subject matter of a request for an advance income tax ruling submitted in the manner set out in Information Circular 70-6R5, "Advanced Income Tax Rulings", dated May 17, 2002. ... The Queen, 2004 T.C.C. 126 ("Dalisay"), heard under informal procedure at the Tax Court of Canada ("TCC"), Justice Rip interpreted the term "new work location" and in particular, the deductibility of eligible moving expenses from different employments, at paragraphs 17 to 19, as follows: "[17] The phrase "the new work location " is not to be interpreted with any rigidity. ... For example, if the term " new work location " in the context of the facts at bar refers to an actual business location only, then the taxpayer who moves to enable herself to carry on a business or to be employed at a location in Canada must remain employed at that actual business location until such time as her employment income earned at that site equals her moving expenses. ...

Les Fiduciaires reçoivent de FPI pour leurs services des honoraires ainsi que des remboursements de dépenses comme suit: a) 20 000 $ par année, plus b) 1 000 $ pour chaque réunion des Fiduciaires à laquelle ils assistent en personne et 500 $ pour chaque réunion des Fiduciaires à laquelle ils participent par téléphone, plus c) le remboursement par FPI des menues dépenses engagées dans l'exercice de leurs fonctions de fiduciaires. 5. ... Nos commentaires Tel qu'il est mentionné au paragraphe 22 de la Circulaire d'information 70-6R5 du 17 mai 2002, notre Direction a comme pratique de ne pas émettre d'opinion écrite concernant des transactions projetées autrement que par voie de décisions anticipées. ...

Tel qu'il est mentionné au paragraphe 22 de la Circulaire d'information 70-6R5 du 17 mai 2002, l'Agence du revenu du Canada (ARC) a comme pratique de ne pas émettre d'opinion écrite concernant des transactions projetées autrement que par voie de décisions anticipées. ... Ce paragraphe se lit comme suit: "... Toute attribution de revenu doit être accompagnée d'une résolution ou d'une déclaration valable des fiduciaires selon laquelle les détenteurs d'unités acquièrent un droit irrévocable d'exiger le paiement d'une somme. [...] ... Question 3 Une fiducie réalise un gain en capital de 20 000 $. Le fiduciaire a le pouvoir de réputer la partie imposable de tout gain en capital en tant que revenu de la fiducie. ...

For more information about how to obtain a ruling, please refer to Information Circular 70-6R5, "Advance Income Tax Ruling", dated May 17, 2002. ... Yours truly, Daryl Boychuk Manager, International Tax I International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Our comments Written confirmation of the tax implications inherent in particular transactions may only be provided by this Directorate where the transactions are proposed, and are the subject matter of an advance income tax ruling, submitted in the manner set out in Information Circular 70-6R5, Advance Income Tax Ruling, dated May 17, 2002. ... Yours truly, Olli Laurikainen Manager International Section II Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...