Search - 2002年 抽纸品牌 质量排名

Reasons: 1. as per T1 guide and IT-513R- proof of support is required & also taxpayer never resumed cohabitation or cannot provide proof of cohabitation versus visitation. ... June 11, 2002 Toronto Centre TSO HEADQUARTERS Ms Theresa Darrigo Lena Holloway, CA (613) 957-2104 2002-012603 XXXXXXXXXX This is in reply to your letter faxed to us on February 28, 2002 regarding the above-noted taxpayer's claim for a spousal credit for support of an individual he claims was his common-law spouse. ... This case was validated by the Supreme Court of Canada in M.v H ([1999] 2 S.C.R. 3, 46 R.F.L. (4th) 32) where the following was stated at paragraphs 59 and 60: " Molodowich v Penttinen (1980), 17 R.F.L. (2d) 376 (Ont. ...

September 9, 2002 John Oatway HEADQUARTERS V&E Division Terry Young, CA Charlottetown Tax Services Office 952-1506 2002-014893 PEI Disability Support Program (the "Program") We are writing in reply to your letter dated June 19, 2002, and the accompanying information regarding the Program, including the "Canada-Prince Edward Island Agreement on Employability Assistance for People with Disabilities", which you sent to us July 12. ... Sections 1.5.4 and 5.5.1 of the Program Policy state that assistance under the program is provided based on the needs of the individual and / or family and that there must be a specific unmet need that can be supported by the Program. Section 10 of the Program Policy outlines the individual's / family's ability to cover costs independently and includes an income test. ...

Reasons: FITAC # E 74302. The ordinary meaning of the words "described in" used in 6(1)(b)(iii) is a reference to the categories of persons set out in 250(1)(b), (c), (d) and (d.1) and not a reference to actually being a deemed resident under those paragraphs. ... XXXXXXXXXX 2002-014518 Eliza Erskine June 13, 2002 Dear XXXXXXXXXX: Re: Application of Subparagraph 6(1)(b)(iii) of the Income Tax Act (the "Act") to Individuals who are Factual Residents of Canada This is in reply to your facsimile to us of XXXXXXXXXX, 2002, requesting our views regarding the above-noted subject matter. We also acknowledge our telephone conversations with you (XXXXXXXXXX/Erskine) of XXXXXXXXXX, 2002 and XXXXXXXXXX, 2002. ...

July 11, 2002 INTERNATIONAL TAX DIRECTORATE INCOME TAX RULINGS Field & Advisory Services Unit II DIRECTORATE P. ... We note that the questions have been posed by XXXXXXXXXX, in advance of an upcoming XXXXXXXXXX meeting on July 18, 2002. ... The new Canada-Federal Republic of Germany Tax Agreement (the "treaty") entered into force on March 28, 2002. ...

If so, then the terms were such that there would be an excluded production, as explained in our prior responses on this file (files 2000-005368 & 2001-006946). April 18, 2002 Natalie Stibernik HEADQUARTERS Manager Allan Nelson, CMA Film Industry Services (613) 443-7253 344 Slater, 6th Floor Attention: Alain Marchand 2002-012786 Canadian Film or Video Production Tax Credit Distribution Agreement We are writing in response to your memorandum to us dated March 7, 2002, concerning the film XXXXXXXXXX (the "Production"). ... As discussed with you on April 9, 2002 (Nelson/Marchand), the issue of whether the Original Agreement was a legally binding agreement involves a question of law. ...

15 February 2002 Internal T.I. 2002-0122817- RRSP OVER-CONTRIBUTIONS Unedited CRA Tags 204.1 204.3(1) 204.4 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. ... February 15, 2002 Ms. Betty Reid HEADQUARTERS Northern B.C. & Yukon Tax Services Cornelis Rystenbil, CGA Aboriginal Affairs Section (613) 941-6547 2002-012281 RRSP Over-Contributions This letter is in response to your e-mail of February 7, 2002 in which you ask our views on several issues as they relate to Registered Retirement Savings Plan (RRSP) over-contributions made by members of the XXXXXXXXXX First Nation. a) Our Comments For purposes of this memorandum, the expression "Indian" has the meaning assigned by subsection 2(1) of the Indian Act. ...

15 May 2002 Internal T.I. 2002-0127857- FILM TAX CREDIT- BANKRUPTCY Unedited CRA Tags 125.4 reg. 1106 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 15, 2002 Natalie Stibernik HEADQUARTERS Manager Allan Nelson, CMA Film Industry Services (613) 443-7253 344 Slater, 6th Floor Attention: Alain Marchand 2002-012785 Canadian Film or Video Production Tax Credit Bankruptcy We are writing in response to your memorandum to us dated March 8, 2002, concerning the definition of the "excluded production" in draft subsection 1106(1) of the Income Tax Regulations (the "Regulations"). ... We would also note that subsections 220(6) & (7) of the Act recognize that in certain instances a FTC refund may be assigned to another party. ...

4 June 2002 Internal T.I. 2002-0131077- Statute-Barred Refund Unedited CRA Tags 221.2 164(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 4, 2002 Wendy Baldwin, Manager Income Tax Rulings Business Accounting Programs Division Directorate Canada Post Place Daniel Wong 750 Heron Rd. ... The corporate taxpayer's XXXXXXXXXX taxation year was assessed on XXXXXXXXXX with nil tax payable and an overpayment of tax of $XXXXXXXXXX and interest of $ XXXXXXXXXX. ...

31 May 2002 Internal T.I. 2002-0131647 F- REPORT CREDITS FRAIS SCOLARITE Unedited CRA Tags 118.61(1) 118.61(2) 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. ... Le 31 mai 2002 Bureau des services fiscaux de Laval Administration centrale Services à la clientèle Lucie Vermette, CGA Attention: Ms. ... Dans la lettre d'interprétation numéro 2001-0076567, il est mentionné que les crédits pour frais de scolarité et pour études sont des déductions facultatives et que l'article 118.92 de la Loi de l'impôt sur le revenu (ci-après la "Loi ") ne transforme pas les déductions facultatives en déductions obligatoires. ...

5 September 2002 Internal T.I. 2002-0156257- BUSINESS INCOME INDIAN Unedited CRA Tags 81(1)(a) 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. ... September 5, 2002 WINNIPEG TAX CENTRE HEADQUARTERS Aboriginal Affairs and Attn: Brent Davies Non-Profit Section Enquiries & Adjustment Division (613) 957-8953 2002-015625 Status Indian- Medical Care Services This is in reply to your memorandum of August 8, 2002, wherein you requested our views as to whether the amounts paid by a status Indian to his mother for medical services would be exempt from income taxes under paragraph 81(1)(a) of the Income Tax Act (the "Act") and section 87 of the Indian Act. ...