Search - 2002年 抽纸品牌 质量排名

2002 Ruling 2001-0110223- UNFUNDED SUPPLEMENTAL PENSION PLAN Unedited CRA Tags 248(1) 56(1)(a) 5(1) 6(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 2001-011022 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling- XXXXXXXXXX This is in reply to your letters of XXXXXXXXXX and various telephone calls (XXXXXXXXXX) requesting an advance income tax ruling for the above-noted taxpayer. ... (ii) Early Each member who retires early shall receive an immediate pension calculated as for normal pension above: Without reduction if the member had attained age XXXXXXXXXX or had satisfied the rule of XXXXXXXXXX (age + credited service = XXXXXXXXXX). ...

Reasons: Complies with the rules in section 55(3)(b) XXXXXXXXXX 2002-015062 Le XXXXXXXXXX 2002 Monsieur, Objet: Demande de décisions anticipées XXXXXXXXXX. ... Le CV des XXXXXXXXXX actions ordinaires est de XXXXXXXXXX $ (XXXXXXXXXX $ par action). ... A et NOUCO1 sera fixée à XXXXXXXXXX $ (PBR des XXXXXXXXXX actions ordinaires de PORTCO pour M. ...

2002 Ruling 2002-0148283- Wind-up Bump to Estate Property Unedited CRA Tags 88(1)(c.2)(c.3) 88(1)(d.2)(d.3) 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 issued share capital of Target-Z is held as follows: Shareholder Number Class paid-up capital ACB Estate XXXXXXX First Preferred $XXXXXXXX $ XXXXXX Estate XXXXXXX Second Preferred $ XXXXXXX $ XXXXXX Mrs. W Trust XXXXXXX Fourth Preferred $ XXXXXXX $ XXXXXX Z Trust XXXXXXX Common $ XXXXXXXX $ XXXXXX 15. ...

La rémunération des employés visés se situe entre XXXXXXXXXX $ à XXXXXXXXXX $. Parmi les XXXXXXXXXX employés touchés, XXXXXXXXXX ont un salaire annuel excédant XXXXXXXXXX $ (en incluant les primes admissibles au calcul de l'indemnité de départ) et quelques-uns ont une rémunération inférieure à XXXXXXXXXX $. ... Le coût total des indemnités qui seront versées par SOCIÉTÉ est actuellement évalué à environ XXXXXXXXXX $. ...

Le CV des XXXXXXXXXX actions de catégorie "A" et XXXXXXXXXX actions de catégorie "B" est respectivement de XXXXXXXXXX $ et XXXXXXXXXX $. Les actions émises et en circulation du capital-actions de OPCO sont détenues comme suit: Nombre et catégories JVM ($) Détenteurs d'actions PBR ($) estimée M. ... A recevra à titre de prix de rachat un montant de XXXXXXXXXX $ payable en argent. 17. ...

4 June 2002 Ruling 2002-0132703 F- POMPIERS VOLONTAIRES Unedited CRA Tags 81(4) 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. ... Raisons POUR POSITION ADOPTÉE: Position antérieure relativement à la définition de "volontaire" XXXXXXXXXX Martine Filiatrault, CA 2002-013270 Le 4 juin 2002 Monsieur, Objet: Exemption des paiements pour services de volontaire- Paragraphe 81(4) La présente est en réponse à votre lettre du 18 mars 2002 que nous avons reçue le 2 avril 2002 concernant une demande de décision anticipée relativement à l'exemption des paiements pour services de volontaire dans le cas de pompiers volontaires qui sont à l'emploi d'une municipalité. ... Le paragraphe 81(4) de la Loi de l'impôt sur le revenu (la "Loi") prévoit une exemption d'un maximum de 1 000 $ dans le calcul du revenu d'un particulier. ...

2002 Ruling 2001-0099503 F- Papillon 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. ... Le PBR et le CV des XXXXXXXXXX actions de catégorie "XXXXXXXXXX " du capital-actions de IMMEUBLECO possédées par GESTCOX est de XXXXXXXXXX $. 6. ... Les actions de catégorie "XXXXXXXXXX " seront rachetables au gré du détenteur ou de la société à un prix égal à leur valeur de rachat. ...

XXXXXXXXXX 2001-011258 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX This is in reply to your letters of XXXXXXXXXX, requesting an advance income tax ruling for the above-noted taxpayer. ... The Employer is a registered charity exempt from tax under paragraph 149(1)(f) of the Income Tax Act (Canada) (the "Act") (registration # XXXXXXXXXX). 4. ... The RPP is a registered pension plan, as defined in subsection 248(1) of the Act, under the Agency registration # XXXXXXXXXX. ...

2002 Ruling 2002-0161373- CREDIT UNION SHARES Unedited CRA Tags 137(4.1) 12(3) 12(4) 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 2002-016137 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling Request XXXXXXXXXX This is in reply to your letter dated XXXXXXXXXX in which you requested an advance income tax ruling on behalf of the above-noted taxpayer. ... The first tranche of XXXXXXXXXX shares met the criteria of "primary capital" as described in XXXXXXXXXX and carry the following rights and restrictions: a) the shares have a par value of $ XXXXXXXXXX per share; b) any entitlement to dividends is non-cumulative and the shares do not have voting rights, except in respect of matters which affect the rights attributable to the XXXXXXXXXX shares; c) the shares are redeemable solely at Xco.'s discretion for an amount equal to the shares' par value, plus any declared, but unpaid dividends. ...

2002 Ruling 2002-0159923- 55(3)(a) Unedited CRA Tags 55(3)(a) 55(4) 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 2002-015992 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: XXXXXXXXXX Advance Income Tax Ruling This is in reply to your letter of XXXXXXXXXX, in which you requested an advance income tax ruling on behalf of the above-noted taxpayers. ... The issued and outstanding capital of Opco is detailed in the following schedule: Shareholder Number Class Aggregate Redemption Amount Aggregate ACB Aggregate PUC XXXXXXXX ("Child1") XXXXXXX Common Shares $ XXXXXXXX $ XXXXXXXXXX XXXXXXXX ("Child2") XXXXXXX Common Shares $ XXXXXXXX $ XXXXXXXXXX XXXXXXXX ("Child3") XXXXXXX Common Shares $ XXXXXXXX $ XXXXXXXXXX XXXXXXXX ("Father") XXXXXXX Class A Preferred Shares $XXXXXXXX $XXXXXXX $XXXXXXXXX XXXXXXXX ("Mother") XXXXXXX Class A Preferred Shares $XXXXXXXX $XXXXXXX $XXXXXXXXX Each of the Opco Common Shares and the Opco Class A Preferred Shares is entitled to one vote. ...