Search - 2002年 抽纸品牌 质量排名

14 January 2009 External T.I. 2008-0270771E5- Residence of a corporation Unedited CRA Tags 250(4), 250(5), 116, Article IV(1) & (3) of Canada-US Income Tax Convention Principal Issues: Where a particular corporation is resident. ... For more information about how to obtain a ruling, please refer to Information Circular 70-6R5, "Advanced Income Tax Rulings, dated May 17, 2002. ...

B) Whether the cost of specialized / personalized clothing would be deductible as a business expense. ... 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. ...

A separate response will be sent to you from the Excise & GST/HST Ruling Directorate addressing your questions about the Excise Tax Act. ... For more information about how to obtain a ruling, please refer to Information Circular 70-6R5, "Advanced Income Tax Rulings", dated May 17, 2002. ...

For more information about how to obtain a ruling, please refer to Information Circular 70-6R5, "Advanced Income Tax Rulings, dated May 17, 2002. ... As noted above, subsection 44(2) applies inter alia to compensation described in paragraph (c) of the definitions of "proceeds of disposition " in subsection 13(21) and section 54. ...

La société a démoli l'immeuble, a réalisé une perte finale et, sur le même terrain, a érigé un nouvel immeuble dont le coût était supérieur à 50 000 $ et qui fut inscrit dans une catégorie fiscale distincte. ... Les présents commentaires ne constituent pas des décisions anticipées en matière d'impôt sur le revenu et, tel qu'il est mentionné au paragraphe 22 de la circulaire d'information 70-6R5 du 17 mai 2002, ils ne nous lient pas. ...

Le 10 janvier 2008 Madame, Objet: Revenus de la société de personnes La présente fait suite à votre lettre du 23 février 2007 par laquelle vous nous demandez notre opinion sur le traitement fiscal applicable à une société de personnes aux fins de la Loi de l'impôt sur le revenu (ci-après la "Loi "). ... Les présents commentaires ne constituent pas des décisions anticipées en matière d'impôt sur le revenu et, tel qu'il est mentionné au paragraphe 22 de la circulaire d'information 70-6R5 du 17 mai 2002, ils ne nous lient pas. ...

However, we have considered your enquiry and, in accordance with the guidelines set out in paragraph 22 of Information Circular IC 70-6R5 dated May 17, 2002, issued by the CRA, we provide the following comments. ... As noted in paragraph two of IT-273R2: "¶ 2. When assistance is received in the course of earning income from a business or property, the application of well-accepted business principles for the purpose of calculating profit or loss under section 9 commonly requires the cost of an asset or the amount of an expense to be reduced by any reimbursement or similar payment that relates to the acquisition of the asset or the expense incurred. ...

Under the Program, an applicant will enter into a contract with the OPA, pursuant to which the applicant will deliver electricity to a local electricity distribution system in Ontario for a 20-year period and receive $ 0.42 per kWh of production. ... 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 matter of an advance income tax ruling request as described in Information Circular 70-6R5 dated May 17, 2002 issued by the Canada Revenue Agency. ...

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 for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

As explained in Information Circular 70-6R5, dated May 17, 2002, this Directorate does not comment on transactions involving specific taxpayers except by way of an advance income tax ruling in respect of proposed transactions. ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...