Search - 2002年 抽纸品牌 质量排名

Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ... L'ensemble des travaux de forage sous terre totalisera XXXXXXXXXX mètres en forage pour un coût total maintenant estimé à XXXXXXXXXX $. 8. ... 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. ...

2006 Ruling 2005-0151001R3- Prescribed Shares / plan of arrangement Unedited CRA Tags 110(1)(d) 251(5)(b) Reg 6204(1) Reg 6204(3)(a) Principal Issues: Will the corporation that acquired the shares of the target Canadian public corporation be a "specified person" for purposes of subsection 6204(1) of the Income Tax Regulations? ... The above 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 dated May 17, 2002, and is binding on the CRA. ...

2003 Ruling 2001-0098963- 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. ... 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. ...

2012 Ruling 2010-0355941R3- reverse subsidiary merger- 87(1) & 87(11) Unedited CRA Tags 87(1)(a) & 87(11)(b) Principal Issues: Whether the reverse subsidiary merger, as described below, will be considered an amalgamation in the context of subsection 87(11) within the meaning of that term in subsection 87(1) and whether, on the reverse subsidiary merger, a new corporation (Amalco) will be considered to have acquired each capital property of the subsidiary (Target) within the meaning of paragraph 87(11)(b)? ... Amalco deals with the XXXXXXXXXX Tax Services Office and files its federal corporate tax returns at the XXXXXXXXXX Taxation Centre; "Amalgamation" means the merger of Target and Subco, as described in Paragraph 12(l); "Arrangement" means the plan of arrangement described in Paragraphs 10 through 13 that was ordered by the Supreme Court of XXXXXXXXXX, pursuant to the provisions of the BCA1 to effect the transactions as described therein; "BCA1" means the XXXXXXXXXX Business Corporations Act, S.B.C. 2002 c.57, as amended; "BCA2" means the XXXXXXXXXX Business Corporations Act, R.S.O. 1990, c.B-16, as amended; "capital property" has the meaning assigned by section 54; "CRA" means the Canada Revenue Agency; "fair market value" or "FMV" means the highest price available in an open and unrestricted market, between informed, prudent parties, acting at arm's length and under no compulsion to act and contracting for a taxable purchase and sale expressed in terms of cash; "Forco" means XXXXXXXXXX; "Newco" means XXXXXXXXXX, a corporation incorporated under the BCA1; "New Forco" means XXXXXXXXXX, a corporation incorporated under the laws of XXXXXXXXXX, which is a wholly-owned subsidiary of Newco; "New Forco Note" means the non-interest bearing demand promissory note issued by New Forco, having a principal amount of $XXXXXXXXXX, as described in Paragraph 7; "paid-up capital" or "PUC" has the meaning assigned by subsection 89(1); "Paragraph" means a numbered paragraph in this letter; "pre-1972 capital surplus on hand" has the meaning assigned by subsection 88(2.1); "principal amount" has the meaning assigned by subsection 248(1); "public corporation" has the meaning assigned by subsection 89(1); "Regulations" means the Income Tax Regulations, as amended; "Subco" means XXXXXXXXXX, a wholly-owned subsidiary of Acquireco; "Subject Transactions" means the completed transactions described in Paragraphs 10 through 13; "Target" means XXXXXXXXXX; "Target Loan" means the $XXXXXXXXXX loaned by Subco to Target, as described in Paragraph 12(b); "Target Note" means the note issued by Target to Subco, as described in Paragraph 12(b); and "taxable Canadian corporation" has the meaning assigned by subsection 89(1). ... The above rulings are given subject to the limitations and qualifications set out in Information Circular 70-6R5 issued by the CRA on May 17, 2002 and are binding on the CRA. ...

2009 Ruling 2009-0336261R3- transferable warrants & flow through shares Unedited CRA Tags 66(15); 66(12.6); 66(12.66) Principal Issues: 1. whether transferable flow-through warrants qualify as FTS Position: 1.if all conditions of definition in 66(15) met at the time warrant is exercised Reasons: 1. based on proposed transactions "agreement in writing" and other required conditions will be met when warrant is exercised XXXXXXXXXX 2009-033626 XXXXXXXXXX, 2009 Dear. ... The common shares of the Corporation are listed on the XXXXXXXXXX under the ticker symbol "XXXXXXXXXX " and are widely held by the public. 4. ... The above rulings are given subject to the general limitations and qualifications set forth in Information Circular 70-6R5 issued by the Canada Revenue Agency (the "CRA") on May 17, 2002 and is binding on the CRA provided that the proposed transactions commence before XXXXXXXXXX. ...

Entité C XXXXXXXXXX Entité D XXXXXXXXXX Entité E XXXXXXXXXX Entité F DÉFINITION DES TERMES Don Le don à être effectué par Société A à Entité B d'un montant de XXXXXXXXXX $. ... Montant du Don XXXXXXXXXX $. Période La durée de l'Emphytéose qui sera, au minimum, de XXXXXXXXXX ans. ... Ces décisions sont rendues sous réserve des conditions et restrictions générales énoncées dans la circulaire d'information 70-6R5 que nous avons publiée le 17 mai 2002 et nous lient pourvu que les opérations projetées soient complétées le ou avant le XXXXXXXXXX. ...

2004 Ruling 2004-0099651R3- Migration to Canada / PUC Reduction Unedited CRA Tags XXXXXXXXXX 84(4.1) Principal Issues: 1. ... The above ruling is given subject to the general limitations and qualifications set out in Information Circular 70-6R5, dated May 17, 2002, and is binding on the CRA provided that the proposed transactions are completed by XXXXXXXXXX. ... Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate ...

2011 Ruling 2011-0416891R3- Fees for Digital Content & Management Services Unedited CRA Tags ITA: 212(1)(a),(d),(4),(5); Canada-U.S. ... The rulings are given subject to the limitations and qualifications set out in Information Circular 70-6R5 dated May 17, 2002, and are binding on the Canada Revenue Agency ("CRA") provided the proposed transactions are carried out before XXXXXXXXXX. ...

2013 Ruling 2012-0467721R3- IV(7)(b) & PUC increase CRA Tags 212(2) 84(1) 245 Treaties Article IV(7)(b) 83 Treaties Article X Principal Issues: 1. ... The rulings are based solely on the facts and proposed transactions described above and are subject to the limitation and qualifications set forth in Information Circular 70-6R5 issued on May 17, 2002. ...

2003 Ruling 2002-0164043- partnership- health & welfare trust Also released under document number 2002-01640430. ... The above rulings are given subject to the limitations and qualifications set out in Information Circular 70-6R5 dated May 17, 2002 and are binding on the Canada Customs and Revenue Agency ("CCRA") provided that the proposed transactions are completed by XXXXXXXXXX. ...