Search - 2002年 抽纸品牌 质量排名

2002 Ruling 2002-0169433 F- ALLOCATION DE RETRAITE & CONVENTION RETRAITE Unedited CRA Tags 248(1) 56(1)(x) 56(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. ... La rémunération des employés visés se situe entre XXXXXXXXXX $ à XXXXXXXXXX $. ... Par exemple, si l'employé renonce à un montant d'indemnité de XXXXXXXXXX $, le montant assigné à l'employé par la fiducie s'élèvera à XXXXXXXXXX $. ...

2002 Ruling 2002-0167263- CHANGES TO TERMS OF DEBT & CONSEQUENCES Unedited CRA Tags 212(1)(b)(vii) 20(1)(f) 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. ... (b) Whether the cash amount paid in satisfaction of the XXXXXXXXXX % Interest is deductible under paragraph 20(1)(f)? ... XXXXXXXXXX 2002-016726 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX This is in response to your letter dated XXXXXXXXXX, wherein you request an advance income tax ruling on behalf of the above-noted taxpayers. ...

2002 Ruling 2002-0124183- HEALTH & WELFARE TRUSTS Unedited CRA Tags 18(9) XXXXXXXXXX 104 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. ... XXXXXXXXXX 2002-012418 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX This is in reply to your letter, dated XXXXXXXXXX, in which you requested an advance income tax ruling on behalf of the above named taxpayer. ... These rulings are given subject to the limitations and qualifications set out in Information Circular 70-6R5 issued by the Canada Customs and Revenue Agency ("CCRA") on May 17, 2002, and are binding on the CCRA provided that the proposed transactions are implemented on or before XXXXXXXXXX. ...

2002 Ruling 2002-0165123- HEALTH & WELFARE TRUST Unedited CRA Tags 18(9) 6(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. ... XXXXXXXXXX 2002-016512 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX This is in reply to your letter dated XXXXXXXXXX, in which you requested an advance income tax ruling on behalf of the above named taxpayer. ... These rulings are given subject to the limitations and qualifications set out in Information Circular 70-6R5 issued by the Canada Customs and Revenue Agency ("CCRA") on May 17, 2002, and are binding on the CCRA provided that the proposed transactions are implemented on or before XXXXXXXXXX. ...

2002 Ruling 2002-0120233- HEALTH & WELFARE TRUST Unedited CRA Tags 18(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. ... XXXXXXXXXX 2002-012023 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: XXXXXXXXXX Advance Income Tax Ruling This is in reply to your letter, dated XXXXXXXXXX, in which you requested an advance income tax ruling on behalf of the above named taxpayer. ...

2013 Ruling 2013-0488661R3- Indian Band-Public Body & Function of Government CRA Tags 149(1)(c) Principal Issues: Is the XXXXXXXXXX a public body performing a function of government within the meaning of 149(1)(c) and therefore exempt from income tax on the interest income received from a GIC? ... XXXXXXXXXX 2013-048866 XXXXXXXXXX, 2013 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling Request – XXXXXXXXXX This is in reply to your letter of XXXXXXXXXX, in which you requested an advance income tax ruling on behalf of the above-named taxpayer. ... The above advance income tax ruling, which is based on the Act and Regulations in their present form and does not take into account any proposed amendments thereto, is given subject to the general limitations and qualifications set out in the Information Circular 70-6R5, "Advance Income Tax Rulings", dated May 17, 2002, and is binding on the CRA provided that the proposed transaction is completed by XXXXXXXXXX. ...

2008 Ruling 2008-0295711R3- Indian Band-Public Body & Function of Government Unedited CRA Tags 149(1)(c) Principal Issues: Is the Indian band a public body performing a function of government? ... This GIC will earn interest at a rate of XXXXXXXXXX %. Purpose of the Proposed Transaction The purpose of the proposed transaction is to generate additional income for the Indian Band to fund and support the governance, public works, infrastructure, social services and general development of the Indian Band. ... The above advance income tax ruling, which is based on the Act and Regulations in their present form and does not take into account any proposed amendments thereto, is given subject to the general limitations and qualifications set out in Information Circular 70-6R5, "Advance Income Tax Rulings", dated May 17, 2002, and is binding on the Canada Revenue Agency provided that the proposed transaction is completed by XXXXXXXXXX. ...

DESIGNATION DES PARTIES ET ABRÉVIATIONS Dans cette lettre, à l'exception du paragraphe 13, le nom et la dénomination sociale du contribuable, de même que certains termes, sont remplacés par le nom et la dénomination sociale ainsi que les abréviations suivants: XXXXXXXXXX OPCO L'Agence du revenu du Canada ARC " Frais d'aménagement au Canada " au FAC sens du paragraphe 66.2(5) " Frais d'exploration au Canada " au FEC sens du paragraphe 66.1(6) Juste valeur marchande JVM Loi de l'impôt sur le revenu Loi XXXXXXXXXX "Prix de base rajusté" au sens de PBR l'article 54 " Ressource minérale " au sens du Ressource Minérale paragraphe 248(1) "Société publique" au sens du SP paragraphe 89(1) FAITS 1. ... Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ... Ces décisions sont rendues sous réserve des restrictions et des conditions générales énoncées dans la circulaire d'information 70-6R5 du 17 mai 2002, publiée par l'ARC et lient l'ARC pourvu que les opérations projetées soient complétées avant le XXXXXXXXXX. ...

Forco2 is owned XXXXXXXXXX % by Forco1 and XXXXXXXXXX % by Forco4. Forco2 is a non-resident in Canada, does not carry on business in Canada, and does not have a permanent establishment in Canada. ... The primary assets of Canco are: (i) a XXXXXXXXXX % interest in the Facilities, which includes cushion gas; (ii) a XXXXXXXXXX % interest in the PNG Rights; (iii) a XXXXXXXXXX % interest in the Storage Right; (iv) gas storage contracts; (v) XXXXXXXXXX; and (vi) cash and trade receivables. 12. ... These leasehold interests are held XXXXXXXXXX % for the benefit of Canco and XXXXXXXXXX % for the benefit of XXXXXXXXXX. ...

Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ... L'ensemble des travaux de forage sous terre (phase I) totalisera XXXXXXXXXX mètres en forage pour un coût total maintenant estimé à XXXXXXXXXX $. 8. ... Les coûts estimés pour la seconde phase de forage sont évalués à XXXXXXXXXX $ totalisant XXXXXXXXXX mètres en forage XXXXXXXXXX. 9. ...