Search - 2002年 抽纸品牌 质量排名

XXXXXXXXXX 2002-011897 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Tax Service Office/ Client Business No. ... The elected amount will be equal to the fair market value of the XXXXXXXXXX common shares of Exchangeco, being $ XXXXXXXXXX. ... The elected amount will be equal to the fair market value and the adjusted cost base of the XXXXXXXXXX common shares of Exchangeco, being $ XXXXXXXXXX. 16. ...

2002 Ruling 2002-0127013- Estate Planning Unedited CRA Tags 164(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. ... XXXXXXXXXX 2002-012701 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: XXXXXXXXXX This is in reply to your letters of February 26, 2002, and April 9, 2002, wherein you requested an advance income tax ruling on behalf of the above-noted taxpayer. ... The capital gain on the deemed disposition of XXXXXXXXXX shares at the time of death was $ XXXXXXXXXX and the adjusted cost base of the XXXXXXXXXX Holdings Class A shares to the Estate is $XXXXXXXXXX. ...

2002 Ruling 2002-0132913- SAME BUSINESS Unedited CRA Tags 1101(1) 14(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. ... The partners of Partnership A and their interests in Partnership A are Company A (XXXXXXXXXX %), Company B (XXXXXXXXXX%) and Company C (XXXXXXXXXX%) and Company A1 (XXXXXXXXXX%). ... CAVEAT The above rulings are given subject to the general limitations and qualifications set out in Information Circular 70-6R5 (the "Circular") issued by the CCRA on May 17, 2002, and are binding provided that all of the proposed transactions have been completed on or before XXXXXXXXXX. ...

2002 Ruling 2002-0163383- Derivatives- Foreign property rules Unedited CRA Tags 18.1, 206 245, 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. ... Reasons: Similar to ruling # E 2001-0079143 and E 2002-016141 XXXXXXXXXX 2002-016338 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling Request XXXXXXXXXX This in reply to your letter of XXXXXXXXXX, in which you requested an advance income tax ruling in respect of the income tax consequences arising from the proposed transactions described below. ... The above rulings are given subject to the general limitations and qualifications set out in Information Circular 70-6R5 dated May 17, 2002, and are binding on the Canada Customs and Revenue Agency provided that the proposed transactions are completed within six months of the date of the present letter. ...

2002 Ruling 2002-0118963- PHANTOM STOCK PLAN Unedited CRA Tags REG 6801(d) 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. ... Position: No Reasons: 6801(d) is satisfied XXXXXXXXXX 2002-011896 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX (the "Company")- Business Number XXXXXXXXXX This is in reply to your letter of XXXXXXXXXX in which you request an advance income tax ruling on behalf of the above named taxpayer. ... In general, this means that XXXXXXXXXX % of an Eligible Director's retainer fees for a year and meeting fees for meetings held within a Quarter in that year become payable at the end of the Quarter. ...

2002 Ruling 2002-0123203- DEFERRED SHARE/UNIT PLAN DIRECTORS Unedited CRA Tags REG 6801(d) 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 2002-012320 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX (the "Company")- XXXXXXXXXX We are writing in response to your letter of XXXXXXXXXX, wherein you requested an advance income tax ruling on behalf of the above-referenced taxpayer. ... If the Eligible Director elects to participate in the Plan, he or she may choose to receive: (i) XXXXXXXXXX%, (ii) XXXXXXXXXX %, (iii) XXXXXXXXXX% or (iv) XXXXXXXXXX% of his or her Directors' Annual Remuneration in DSUs under the Plan, with the remainder (if any) of such Directors' Annual Remuneration to be paid in cash, net of the applicable withholding taxes, to the Eligible Director. ...

2002 Ruling 2002-0168463- REIT with seconded employees Unedited CRA Tags 108(2)(b) 15(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. ... XXXXXXXXXX 2002-016846 Attention: XXXXXXXXXX XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX This is in reply to your letter of XXXXXXXXXX, as amended by your letter of XXXXXXXXXX, in which you requested an advance income tax ruling in respect of the income tax consequences arising from the proposed transactions described below. ... Definitions In this letter, unless otherwise indicated, all statute references are to the Income Tax Act and Regulations, R.S.C. 1985 (5th supp.) c. 1, as amended (the "Act"), and the following terms have the meaning specified: "Amalco" means the corporation that will result from the amalgamation of XXXXXXXXXX Following the amalgamation, XXXXXXXXXX% of the voting shares will be owned indirectly by XXXXXXXXXX and persons related to him and XXXXXXXXXX % of the voting shares will be owned indirectly by XXXXXXXXXX and persons related to him. ...

2002 Ruling 2002-0140733- XXXXXXXXXX- Sequential Butterfly Unedited CRA Tags 55(3)(b) 88(1) & (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. ... As a result, ChildA1 will own shares carrying more than XXXXXXXXXX % of the total votes attaching to all outstanding shares of ChildA1Co. ... 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 CCRA provided that the proposed transactions are completed by XXXXXXXXXX. ...

2002 Ruling 2002-0139163- PARTNERSHIP; MUTUAL FUND Unedited CRA Tags 53(1)(c)(i) 131(8)(c)(i) Reg. 4800(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. ... The only remaining property will be Series 2 shares and Company A will receive XXXXXXXXXX % of the remaining Series 2 shares and the limited partners of LP A will receive XXXXXXXXXX% of the remaining Series 2 shares, in proportion to the number of such limited partnership units held. ... CAVEAT The above rulings are given subject to the general limitations and qualifications set out in Information Circular 70-6R5 issued by the CCRA on May 17, 2002, and are binding provided that LP A and LP B are wound-up as described in paragraphs 21 and 22 above on or before XXXXXXXXXX and LP C is wound-up on or before XXXXXXXXXX. ...

2002 Ruling 2002-0161323- Split up Butterfly Unedited CRA Tags 55(3)(b) 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. ... Principal Issues: Split up butterfly Position: Rulings granted Reasons: Standard butterfly XXXXXXXXXX 2002-016132 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: XXXXXXXXXX Advance Income Tax Rulings This is in reply to your letter of XXXXXXXXXX in which you requested advance income tax rulings 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 on May 17, 2002 and are binding on the CCRA provided that the proposed transactions are completed before XXXXXXXXXX. ...