Search - 2002年 抽纸品牌 质量排名

2002 Ruling 2002-0134143 F- ALLOCATION DE RETRAITE TRANSFEREE-REER Unedited CRA Tags 248(1) 60(J.1) 56(1)A)(II) 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. ... Son salaire annuel est de l'ordre de XXXXXXXXXX $. 2. M.A prendra sa retraite à la fin de XXXXXXXXXX, soit à la date qui correspondra à la fin du semestre scolaire se terminant en XXXXXXXXXX (ci-après " le moment de la retraite "). 3. ... Le montant de XXXXXXXXXX $ qui est fait mention au paragraphe 4 et que le Conseil scolaire versera à M.A pourra être transféré au régime enregistré d'épargne-retraite de M. ...

Tous les renvois législatifs dans la présente font référence aux dispositions de la Loi de l'impôt sur le revenu, L.R.C. 1985 (5ième supplément), ch.1, telle que modifiée (la " Loi "). ... À son décès, le Décédé était le rentier d'un fonds enregistré de revenu de retraite (le " FERR ") auprès de la Fiducie. À ce moment, la juste valeur marchande des biens du FERR était de XXXXXXXXXX $. 7. ...

2002 Ruling 2002-0127143 F- ENTITE IMPOSALBE DEVIENT OSBL Also released under document number 2002-01271430. ... SOCIÉTÉ détient des valeurs négociables qui ont un coût de XXXXXXXXXX $ (et une juste valeur marchande de XXXXXXXXXX $) en date du XXXXXXXXXX. ... Les statuts de SOCIÉTÉ seront également modifiés afin d'ajouter le but visé par SOCIÉTÉ qui sera: " XXXXXXXXXX ". 49. ...

2002 Ruling 2002-0134163 F- ALLOCATION DE RETRAITE TRANSFEREE-REER Unedited CRA Tags 60(j.1) 56(1)a)(ii) 248(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 2002-013416 Le XXXXXXXXXX 2002 Monsieur, Objet: XXXXXXXXXX Demande de décisions anticipées en matière d'impôt sur le revenu La présente fait suite à votre demande de décisions anticipées en matière d'impôt sur le revenu au nom de XXXXXXXXXX. ... Ce montant sera d'environ XXXXXXXXXX $. 5. Selon la nouvelle convention qui régira son contrat d'emploi après le XXXXXXXXXX, Mme A ne participera à aucun fonds de pension ni à aucun autre régime d'avantages sociaux de son employeur. ...

2002 Ruling 2001-0095583- DEBT FORGIVENESS Unedited CRA Tags 80(13) 61.3(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. ... Reasons: Requirements of the law are met XXXXXXXXXX 2001-009558 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling- XXXXXXXXXX We are writing in response to your correspondence of XXXXXXXXXX, and the additional information submitted on XXXXXXXXXX, wherein you requested an advance income tax ruling on behalf of XXXXXXXXXX. ... As of XXXXXXXXXX, Y Co.'s loans to X Co. are as follows: Secured notes, XXXXXXXXXX, non-interest bearing $ XXXXXXXXXX with no specific terms of repayment Secured notes, XXXXXXXXXX, non-interest bearing $XXXXXXXXXX With no specific terms of repayment $XXXXXXXXXX Y Co. term loan, non-interest bearing with no specific terms $ XXXXXXXXXX of repayment Y Co. term loan, non-interest bearing with no specific terms $XXXXXXXXXX of repayment Y Co. term loan, non-interest bearing with no specific terms $ XXXXXXXXXX of repayment Y Co. term loan, non-interest bearing with no specific terms $ XXXXXXXXXX of repayment Y Co. indebtedness and operating loan, non-interest bearing $ XXXXXXXXXX Total Loan Balance $XXXXXXXXXX As of XXXXXXXXXX, the "Total Loan Balance" is $XXXXXXXXXX. 10. ...

2002 Ruling 2002-0151343- Loss Carryforward Under 111(5) Unedited CRA Tags 111(5) 80 87 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. ... It is recognized that adjustments will be required due to losses incurred after XXXXXXXXXX. ($ 000's) Approximate forgiveness Applied to: Non-capital losses Capital losses XXXXXXXX Business UCC / CEC Balance $ XXXXXX (XXXXXX) (XXXXXX) (XXXXXX) Nil 21. ... It is recognized that adjustments will be required due to losses incurred after XXXXXXXXXX. ($ 000's) Remaining XXXXXXXXXX business UCC / CEC Estimated fair market value Total loss available after application of subsections 111(5.1) / (5.2) $ XXXXXX XXXXXX $ XXXXXX 26. ...

2002 Ruling 2001-0091663- Split-up Butterfly under 55(3)(b) Unedited CRA Tags 55(3)(b) 55(2) 85(1)(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. ... XXXXXXXXXX 2001-009166 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: XXXXXXXXXX Advance Income Tax Ruling We are writing in response to your letter of XXXXXXXXXX wherein you requested an advance income tax ruling on behalf of the above-referenced taxpayers. ... The ownership, aggregate ACB, PUC and redemption amount, and percentage of votes associated with the shares of Bco are as follows: Shareholder Class of Shares Number of Shares ACB ($) PUC ($) Redemption Amount ($) Votes (%) Father XXXXXX XXXXXX XXXXXX XXXXXX XXXXXXXX XXXXXX The FMV of the Bco common shares is substantially in excess of their ACB to their holder. 17. ...

2002 Ruling 2001-0114583- unwinding 243 Unedited CRA Tags 134, 133 134.1 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 2001-011458 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: XXXXXXXXXX ("Canco") XXXXXXXXXX ("NRO One") XXXXXXXXXX. ... It is expected that the assets of Partnership at the time of the transfer to ULC1 will consist principally of the following: Canco Debt A $ XXXXXXXXX Canco Debt B $ XXXXXXXXX Canco preferred shares $ XXXXXXXXX Cash re accrued interest on Canco Debt A (para. 26) $ XXXXXXXXX Cash re accrued interest on Canco Debt B (para. 24) $ XXXXXXXXX Cash re Canco Debt B Prepaid Interest (para. 24) $ XXXXXXXXX Other Cash $ XXXXXXXXX Total $ XXXXXXXXX The cash balances on hand in Partnership, as noted above, will be loaned to Canco on commercial terms. 38. ...

2002 Ruling 2001-0115733- damage settlement Unedited CRA Tags 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. ... The amount of the Final Settlement will be divided as follows: Description Taxpayers Principal Interest Total (a) Investments Claimant 1 XXXXXX XXXXX XXXXXX (b) RRSP Claimant 2 XXXXXX XXXXX XXXXXX (c) Loan- settlement Claimant 4 XXXXXX XXXXX XXXXXX (d) Bank accounts- replacement Claimant 5 (Business Account) XXXXXX XXXXX XXXXXX (e) Duplicate cheques- replacement Claimant 2 & Claimant 3 XXXXXX XXXXX XXXXXX (f) Duplicate cheques- replacement Claimant 5 (Trust Account) XXXXXX XXXXX XXXXXX (g) Reimbursement of various expenses Claimant 2, Claimant 3 & Claimant 5 XXXXXX XXXXXX Subtotal XXXXXX XXXXX XXXXXX (h) Damages Claimant 2, Claimant 3 & Claimant 5 XXXXXX Total estimated amount of the Final Settlement $XXXXX 8. ... This ruling is given subject to the general limitations and qualifications set forth in Information Circular 70-6R5, dated May 17, 2002, issued by the Canada Customs and Revenue Agency ("CCRA"), and is binding on the CCRA provided the Final Settlement is reached and executed on or before XXXXXXXXXX. ...

2002 Ruling 2001-0115973 F- Butterfly Unedited CRA Tags 55 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 CV des XXXXXXXXXX actions ordinaires et XXXXXXXXXX actions privilégiées de catégorie "A" est respectivement de XXXXXXXXXX $ (XXXXXXXXXX $ par action) et de XXXXXXXXXX $ (XXXXXXXXXX $ par action). ... Le solde du compte d'IMRTD de PORTCO1 était de XXXXXXXXXX $ au XXXXXXXXXX. ...