Search - 2002年 抽纸品牌 质量排名

2002 Ruling 2001-0099533 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 GESTCOY est de XXXXXXXXXX $. 6. ... La JVM et la valeur de rachat des XXXXXXXXXX actions de catégorie "XXXXXXXXXX " du capital-actions de NOUCO qui seront émises à M. ...

2002 Ruling 2002-0162293- 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. ... XXXXXXXXXX 2002-016229 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: RE: XXXXXXXXXX This is in reply to your letters of XXXXXXXXXX, wherein you requested an advance income tax ruling on behalf of the above-noted taxpayers. ... As consideration for the transfer of the Eligible Property, Newco will issue XXXXXXXXXX Class F preferred shares (the " Newco Special Preferred shares") to Amalco. ...

2002 Ruling 2002-0141763- GIFT SUBJECT TO CONDITIONS Unedited CRA Tags 118.1 15(1) 110.1 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 Individual holds XXXXXXXXXX % of C Co's issued shares with XXXXXXXXXX % of the votes. ... The above rulings are given subject to the limitations and qualifications set forth in Information Circular 70-6R5 dated May 17, 2002 and are binding on the Customs and Revenue Agency provided that the Agreements are executed and become effective before XXXXXXXXXX. ...

2002 Ruling 2002-0119453- XXXXXXXXXX INTEREST DEDUCTIBILITY Unedited CRA Tags 20(1)(c) 104(7.1) XXXXXXXXXX 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 2002-011945 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX This is in reply to your letter of XXXXXXXXXX in which you request an advance tax ruling on behalf of the above-named taxpayer. ... The Series 2 Shares and Series 4 Shares will be identical to the Series 3 Shares and Series 5 Shares, respectively, except that they will carry a fixed non-cumulative preferential cash dividend at a rate of XXXXXXXXXX % in the case of the Series 2 Shares and of XXXXXXXXXX % in the case of the Series 4 Shares. ...

2002 Ruling 2001-0072103- FOREIGN PROPERTY Unedited CRA Tags 206(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 2001-007210 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX ("Canco")- (XXXXXXXXXX) This is in reply to your correspondence of XXXXXXXXXX requesting an advance income tax ruling for the above-noted taxpayer. ... an amount determined for each such period, as XXXXXXXXXX % per annum applied to the Principal Amount, exceeds? ...

2002 Ruling 2001-0109853- DEFERRED SALARY LEAVE PLAN Unedited CRA Tags REG 6801(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 2001-010985 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Deferred Salary Leave Plan for Employees, XXXXXXXXXX This letter is a reply to your letter dated XXXXXXXXXX, in which you requested an advance income tax ruling on behalf of XXXXXXXXXX (the "Employer"). ... In the one year of the leave period, the Employer will pay: (a) to the Employee the following: (XXXXXXXXXX% of the average # of hours paid in the first XXXXXXXXXX years of the Leave Plan) * Hourly Rate of Pay in the XXXXXXXXXX year of the Leave Plan (b) if applicable, one hundred percent (100%) of the cost of the XXXXXXXXXX share of the insured employee benefits to which the employee would otherwise be entitled if the employee were not on the leave of absence; and (c) if applicable, its contribution to the Pension Plan for contributions based on one hundred percent (100%) of 18(a) above. 19. ...

2002 Ruling 2001-0112123- EMPLOYEE PROFIT SHARING PLAN Unedited CRA Tags 144 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 2001-011212 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX This is in reply to your letters of XXXXXXXXXX, in respect of your request for an advance income tax ruling on behalf of the above-noted corporation. ... In consideration for the services rendered by the Corporation, the Investors have agreed to pay a management fee to the Corporation equal to $XXXXXXXXXX, plus an annual monitoring fee equal to XXXXXXXXXX % of the amount of the investments made by them and not written off. ...

2002 Ruling 2002-0128163- Shareholder Benefit on Redemption of SHS Unedited CRA Tags 15(1) 56(2) 69(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 2002-012816 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: ADVANCE INCOME TAX RULING XXXXXXXXXX (the "Company") 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 taxpayers. ... The rulings are given subject to the limitations and qualifications set out in Information Circular 70-6R5 dated May 17, 2002 and is binding on the Canada Customs and Revenue Agency provided that the proposed transactions are completed before XXXXXXXXXX. ...

2002 Ruling 2002-0175813- INTEREST DEDUCTIBILITY XXXXXXXXXX Also released under document number 2002-01758130. ... Reasons: XXXXXXXXXX XXXXXXXXXX 2002-017581 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: XXXXXXXXXX ("X Co. ... " means XXXXXXXXXX as described more fully in paragraph XXXXXXXXXX hereof. ...

2002 Ruling 2001-0115373- Dividend Reinvestment Plan Unedited CRA Tags 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 Department. ... XXXXXXXXXX 2001-011537 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: XXXXXXXXXX This is in reply to your letters of XXXXXXXXXX, wherein you requested an advance income tax ruling on behalf of XXXXXXXXXX. ... The recent dividend history of the common shares of Pubco is as follows: Fiscal Year Annual Dividends Per Share* XXXXXXXX XXXXXXXXXX XXXXXXX XXXXXXXXXX XXXXXXX XXXXXXXXXX XXXXXXX XXXXXXXXXX XXXXXXX XXXXXXXXXX XXXXXXX XXXXXXXXXX XXXXXXX XXXXXXXXXX * restated to reflect a stock dividend paid XXXXXXXXXX 4. ...