Search - 2002年 抽纸品牌 质量排名

27 November 2002 Internal T.I. 2002-0140517- FOREIGN EXCHANGE LOSS Unedited CRA Tags 20(1)(f) 39(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. ... November 27, 2002 VANCOUVER TSO HEADQUARTERS Cliff Johnston Corporate Financing Section Manager G. ... In document # 9703377, we indicated that "for purposes of paragraph 20(1)(f) the principal amount under the terms of the CBL (Consumer Based Loan) is the total amount paid on maturity plus the total of all payments in satisfaction of principal paid over the life of the obligation. ...

28 February 2002 Internal T.I. 2001-0112207- Investment Tax Credit Percentage Unedited CRA Tags 127(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. ... February 28, 2002 XXXXXXXXXX Resource Industries Section Tax Services Office A.A. Cameron Verification & Enforcement Division (613) 347-1361 Attention: XXXXXXXXXX Large File Case Manager 2001-011220 Specified Percentage and Investment Tax Credit ("ITC") We are writing further to your request for our views regarding certain "grandfathering" provisions found in the definition of "specified percentage" contained in subsection 127(9) of the Income Tax Act (the "Act"). ...

1 May 2002 Internal T.I. 2001-0114347- EXCLUDED PRODUCTION-25 YEAR PERIOD Unedited CRA Tags 125.4 1106(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. ... May 1, 2002 Natalie Stibernik HEADQUARTERS Manager Allan Nelson, CMA Film Industry Services (613) 443-7253 344 Slater, 6th Floor Attention: Alain Marchand 2001-011434 XXXXXXXXXX Excluded Production- Draft Subsection 1106(1) of the Regulations We are writing in response to your memorandum to us dated December 6, 2001, wherein you asked for our comments concerning certain tax consequences to XXXXXXXXXX (the "Producer") arising from entering into the XXXXXXXXXX (the "Agreement") with XXXXXXXXXX (the "Purchaser"). ... The Producer has claimed the Canadian film or video production tax credit (the "film tax credit") on XXXXXXXXXX productions, mentioned in the Agreement (i.e., XXXXXXXXXX " (these XXXXXXXXXX productions are hereafter referred to as the "Productions")). ...

9 July 2002 Internal T.I. 2000-0051797- DEBTORS GAIN ON SETTLEMENT OF DEBT Also released under document number 2000-00517970. ... The Court then reasoned [p. 5302 & 5303]: Unlike the British Mexican case in which it was an express term of the agreement that the sum remitted should be applied by the debtor to reduce the amount shown in its books in respect of its assets to a figure more nearly representing the present value thereof, the remission in the present case seems to have been made to allow respondent to make the profit which it had anticipated making on the sale of the oxo-alcohol at the original price, and that Esso International Inc., although not obliged in any way to make the remission, did have an indirect interest in assisting the respondent company in this way. ...

TAXPAYER'S POSITION The taxpayer's representative submits in a letter dated May 3, 2002, that the reversion of surplus funds to the taxpayer is not prohibited by statute or jurisprudence. ... QUESTIONS 2 & 3: CAN THE ARRANGEMENT UNDER REVIEW BE CONSIDERED AS AN EMPLOYEE BENEFIT PLAN? ... QUESTIONS 4, 5 & 6: WHERE THE ARRANGEMENT UNDER REVIEW IS NOT A HEALTH AND WELFARE TRUST WHAT PROVISION OF THE ACT CAN BE RELIED UPON TO DISALLOW THE DEDUCTIONS OF THE CONTRIBUTIONS? ...

C'est Société C qui paie les contributions auprès de la Commission de la santé et de la sécurité du travail du Québec (" CSST ") et de la Commission des normes du Travail (" CNT ") sur les salaires versés aux Personnes. ... La Reine (2002 DTC 6853). L'analyse de ces critères nous amène à constater qu'il y a des arguments appuyant que les Personnes sont des employés de Société C. ... Au cours des années d'imposition XXXXXXXXXX, Société B a facturé XXXXXXXXXX $ et XXXXXXXXXX $ respectivement pour lesdits services rendus (ci-après les " honoraires de gestion "). ...

These activities represented approximately 70% of the Taxpayer's gross business revenue in 2002.? ... This activity represented approximately 24% of gross revenue in 2002.? Snow removal activity, which represented approximately 6% of gross revenue in 2002. ...

XXXXXXXXXX 2002-013341 Fouad Daaboul January 23, 2003 Dear XXXXXXXXXX: Re: Paragraphs 69(1)(c), 70(5)(b) and 107(2)(b) of the Income Tax Act This is further to our telephone conversation of April 17, 2002, in which we advised that we were reviewing the position in our document 2000-004416 of February 11, 2002. ... To reflect this change, please substitute the responses to "Question 2" and "Questions 3, 4 & 6", respectively, of our February 11, 2002 letter with the following. ... Questions 3, 4 & 6 Subsection 107(2) provides rules that apply when a "personal trust" distributes its properties, including capital properties, in complete or partial satisfaction of a capital beneficiary's interest. ...

Le 27 janvier 2015 Madame XXXXXXXXXX: Objet: Application des paragraphes 102(1) et 103(4) RIR à une allocation de retraite La présente est en réponse à votre demande datée du 13 mai 2014 relativement à l'application des paragraphes 102(1) et 103(4) du Règlement de l'impôt sur le revenu (le « RIR ») quant à une allocation de retraite payée par versements et non en un paiement unique. Plus particulièrement, vous avez porté à notre attention la position émise dans l'interprétation technique 2002-0135807, Somme forfaitaire Reg 102/103, 2 octobre 2002 (l' « Interprétation »), qui serait contradictoire à celle figurant dans le guide T4001, Guide de l'employeur – Les retenues sur la paie et les versements (le « Guide ») quant aux modalités de retenues à la source relativement à un paiement d'une telle allocation de retraite. ...

Position Adoptée: 1) Oui, si les conditions de la position émise dans les Nouvelles techniques no.16 et réitérée en 2002 lors du Congrès de l'APFF sont rencontrées; 2) Non. ... XXXXXXXXXX (ci-après " la société ") est une société canadienne imposable. 2. ... Le montant de XXXXXXXXXX $ est ventilé comme suit: Capital des débentures: Débenture 1: XXXXXXXXXX $ Débenture 2: XXXXXXXXXX $ Débenture 3: XXXXXXXXXX $ Intérêt couru et impayé au XXXXXXXXXX au taux de base plus XXXXXXXXXX %: Débentures 1 et 2: XXXXXXXXXX $ Débenture 3: XXXXXXXXXX $ Intérêt complémentaire: XXXXXXXXXX $ 11. ...