Search - 2002年 抽纸品牌 质量排名

15 November 2002 Internal T.I. 2002-0162427 F- Price Adjustment Clause & 85(7.1) Unedited CRA Tags 85(1)(e.2) 85(7.1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... La lettre du 20 juin 2002 exposant la cotisation projetée, que vous avez envoyée au représentant du contribuable. La lettre du 14 août 2002 du représentant du contribuable contenant ses représentations suite à la vôtre du 20 juin 2002. ...

13 May 2002 Internal T.I. 2002-0137727- MEALS & QUARTERS Unedited CRA Tags 6(6) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... May 13, 2002 Mr. Rob McGregor HEADQUARTERS Business Services Randy Hewlett, B.Comm. Vancouver Tax Services Office 613-957-8973 2002-013772 Taxability of Meals & Quarters Aboard a Ship in its Home Port We are writing in response to your inquiry of April 30, 2002, concerning a letter dated August 14, 1998 from the Canada Customs and Revenue Agency (CCRA) to the Department of Fisheries and Oceans (DFO) with respect to the above-noted issue. ...

7 October 2002 Internal T.I. 2002-0159947- MEALS & ENTERTAINMENT EXPENSES Unedited CRA Tags 67.1(2)(a) 67.1(2)(e) 67.1(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Seidel, CMA (613) 957-2058 October 7, 2002 Dear XXXXXXXXXX: Re: Meals & Entertainment Expenses This is in reply to your letter dated August 22, 2002, in which you requested our views concerning the deductibility of certain meal and entertainment expenses and the application of subsection 67.1(1) of the Income Tax Act (the "Act") to such expenses. ...

2 October 2002 Internal T.I. 2002-0135807 F- Lumpsum Somme Forfaitaire Reg 102 / 103 Unedited CRA Tags 153(1) ITA 102(1) REG. 103(4) REG. ... Le 2 octobre 2002 Bureau des Services fiscaux de Laval Section des Réorganisations Service à la clientèle des Sociétés et de l'Industries 3131, boul. ... La situation Un employeur doit verser, au cours de l'année 2002, une somme forfaitaire de 30 000 $ à titre d'allocation de retraite. ...

19 June 2002 Internal T.I. 2002-0142127- 89(1)(c) & (c.1) Capital Dividend Account Unedited CRA Tags 89(1) "CDA" 14(1) 14(5) "CEG" Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... June 19, 2002 Vancouver Island HEADQUARTERS Tax Services Office Corporate Reorganization and Resources division S. ... The amounts that were required by paragraph 14(1)(b) to be included in computing the Corporation's income in respect of its business for the taxation year ended March 31, 2000 would be determined as follows in the situation described above: = 8/9 x the "excess" = 8/9 x (variable E in the definition of cumulative eligible capital ("CEC") in subsection 14(5) minus (variable A in the definition of CEC + variable B in the definition of CEC) (= 8/9 x (3/4 of the proceeds of disposition of goodwill for the 1996 and 2000 taxation years) minus (3/4 of the eligible capital expenditures made in the 1995 and 1997 taxation years + the amounts previously included in the Corporation's income in the 1996 taxation year under paragraph 14(1)(b)) (= 8/9 x ((3/4 x $400,000)- ((3/4 x $200,000) + $75,000) (= 8/9 x ($300,000- ($150,000 + $75,000) (= 8/9 x $75,000 = $66,667 Consequently, the amount of CDA under paragraph (c.1) of the definition of CDA would be $33,333 (1/2 x $66,666). ...

24 June 2002 Internal T.I. 2002-0147387- TRAVEL & VEHICLE EXP. SPECIAL DUTY PAY Unedited CRA Tags 8(1)(h) 8(1)(h.1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... June 24, 2002 Income Tax Appeals HEADQUARTERS John Crowley James Gibbons, CGA Manager 2002-014738 Deduction of employment expenses for special duty pay We are responding to your memorandum dated June 14, 2002, concerning the deduction of reasonable travel and motor vehicle expenses by a police officer for travel between the police station and another location while on "special duty pay" (SDP). ...

13 May 2002 Internal T.I. 2002-0116807- M & P- COST OF LABOUR Unedited CRA Tags 125.1 5202 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... May 13, 2002 XXXXXXXXXX Tax Services Office HEADQUARTERS XXXXXXXXXX B.G. Dodd Large File Case Manager (613) 957-8954 2002-011680 Cost of Labour/Cost of Manufacturing and Processing Labour We are writing in reply to your memorandum dated January 2, 2002 concerning certain amounts included by XXXXXXXXXX in determining its manufacturing and processing ("M&P") profits deduction for its XXXXXXXXXX taxation years which are currently under audit. ...

22 January 2002 Internal T.I. 2001-0105567- FTC & SBD- PATRONAGE DIVIDEND Unedited CRA Tags 125(1) 135(7) 126(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... January 22, 2002 Toronto Center TSO HEADQUARTERS Business Enquiries L. Holloway Verification & Enforcement Division (613)- 957-2104 ATTENTION: Patricia Caron 2001-010556 Foreign Tax Credit and Small Business Deduction override This memorandum is in response to your faxed memorandum of October 12, 2001. ...

25 February 2002 Internal T.I. 2002-0118117- PART 1.3- ADVANCES & HOLDBACKS Unedited CRA Tags 181.2(3) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Reasons: See memo February 25, 2002 Income Tax Appeals Division Income Tax Rulings and Barry Hassar Interpretations Directorate Manager K. ... B. 957-8984 Attention: John Kinston 2002-011811 Part I.3 Issues This is in response to your memorandum of January 11, 2002 requesting our comments with respect to a number of referrals you had received regarding several outstanding Part I.3 issues. ...

19 July 2002 Internal T.I. 2002-0129737- EMPLOYEE PROFIT SHARING PLAN- SR & ED Unedited CRA Tags 37(1)(a)(i) 248(1) 2900(9) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... July 19, 2002 SR&ED Directorate Income Tax Rulings Financial Legislative Directorate Application Section B.G. Dodd 957-8954 Attention: Connie Ng 2002-012973 Employee Profit Sharing Plan- Salaries or Wages We are writing in reply to your memorandum dated March 19, 2002. ...