Search - 2002年 抽纸品牌 质量排名
Results 91 - 100 of 11063 for 2002年 抽纸品牌 质量排名
Technical Interpretation - External
8 February 2002 External T.I. 2001-0092375 - FORMER SPOUSE & VOID MARRIAGE
8 February 2002 External T.I. 2001-0092375- FORMER SPOUSE & VOID MARRIAGE Unedited CRA Tags 73(1) 73(1.01)(b) 252(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. ... Taylor [84 DTC 6234]. 2001-009237 XXXXXXXXXX Allan Nelson, C.M.A. (613) 443-7253 February 8, 2002 Dear XXXXXXXXXX: Re: Technical Opinion Request We are writing in reply to your letter to us dated July 12, 2001, concerning the possible application of subsection 73(1) of the Income Tax Act (the "Act"). ...
Ruling
2002 Ruling 2002-0167263 - CHANGES TO TERMS OF DEBT & CONSEQUENCES
2002 Ruling 2002-0167263- CHANGES TO TERMS OF DEBT & CONSEQUENCES Unedited CRA Tags 212(1)(b)(vii) 20(1)(f) 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. ... (b) Whether the cash amount paid in satisfaction of the XXXXXXXXXX % Interest is deductible under paragraph 20(1)(f)? ... XXXXXXXXXX 2002-016726 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX This is in response to your letter dated XXXXXXXXXX, wherein you request an advance income tax ruling on behalf of the above-noted taxpayers. ...
Technical Interpretation - External
25 January 2002 External T.I. 2001-0110625 - FINES & PENALTIES (TEI)
25 January 2002 External T.I. 2001-0110625- FINES & PENALTIES (TEI) Unedited CRA Tags 18(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. ...
Ruling
2002 Ruling 2002-0124183 - HEALTH & WELFARE TRUSTS
2002 Ruling 2002-0124183- HEALTH & WELFARE TRUSTS Unedited CRA Tags 18(9) XXXXXXXXXX 104 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 2002-012418 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX This is in reply to your letter, dated XXXXXXXXXX, in which you requested an advance income tax ruling 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 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. ...
Technical Interpretation - Internal
22 February 2002 Internal T.I. 2001-0101867 - Shareholder - Loans & 15(1)
22 February 2002 Internal T.I. 2001-0101867- Shareholder- Loans & 15(1) Unedited CRA Tags 15(1) 56(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. ... February 22, 2002 XXXXXXXXXX HEADQUARTERS XXXXXXXXXX Tax Services Office Reorganizations and Tax Avoidance Section Resources Division Michael Cooke (613) 957-2126 2001-010186 XXXXXXXXXX We are writing in response to your memorandum dated September 14, 2001, wherein you requested our views concerning the application of subsections 15(1) and 56(2) of the Income Tax Act (the "Act") where a corporation advances funds to another corporation at the direction of the controlling shareholder. ...
Ruling
2002 Ruling 2002-0165123 - HEALTH & WELFARE TRUST
2002 Ruling 2002-0165123- HEALTH & WELFARE TRUST Unedited CRA Tags 18(9) 6(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 2002-016512 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX This is in reply to your letter dated XXXXXXXXXX, in which you requested an advance income tax ruling 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 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. ...
Ruling
2002 Ruling 2002-0120233 - HEALTH & WELFARE TRUST
2002 Ruling 2002-0120233- 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. ... XXXXXXXXXX 2002-012023 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: XXXXXXXXXX Advance Income Tax Ruling This is in reply to your letter, dated XXXXXXXXXX, in which you requested an advance income tax ruling on behalf of the above named taxpayer. ...
Technical Interpretation - External
14 March 2002 External T.I. 2001-0089595 - Interation of 250(5) & 128.1(4)(b)(iv)
14 March 2002 External T.I. 2001-0089595- Interation of 250(5) & 128.1(4)(b)(iv) Unedited CRA Tags 250(5) 128.1(4)(b)(iv) 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. ... Leung March 14, 2002 Dear XXXXXXXXXX: Re: Subsection 250(5) and subparagraph 128.1(4)(b)(iv) of the Income Tax Act ("Act") We are writing in reply to your letter of June 18, 2001 in which you requested our view on the interaction of subparagraph 128.1(4)(b)(iv) and subsection 250(5) of the Act. ...
Article Summary
Joel A. Nitikman, "Rectification: Specific Intent? General Intent? What is the Test? – Part II", Tax Topics, Wolters Kluwer, No. 2274, October 8, 2015, p.1. -- summary under Rectification & Rescission
– Part II", Tax Topics, Wolters Kluwer, No. 2274, October 8, 2015, p.1.-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission Test is one simply of true intention, not specific intent (pp. 3-4) In Juliar,…[t]he key passages from the Court of Appeal are these:… [I]t is possible,, even probable, that no one mentioned income tax throughout the nine or 10 months in issue. ... Sylvan Golf & Tennis Club Ltd. [fn 9: 2002 SCC 19 at paragraph 66.] the Court said: "I conclude that due diligence on the part of the plaintiff is not a condition precedent to rectification. ... If there is no requirement for due diligence, it means that rectification is available even when there is a mistake — even a negligent mistake [f.n. 10. ...
Current CRA website
SR&ED Program archives – 2002
SR&ED Program archives – 2002 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2002 is organized by date. [2002-11-21] Brochure RC4290, Refunds for Small Business Research and Development (R&D) This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program. [2002-10-18] Application Policy SR&ED 2002-03: Taxable Supplier Rules [2002-09-13] SR&ED Steering Committee [2002-08-08] Chemicals Guidance Document 2 – Qualifying Work [2002-07-29] Cross-Sector Shop Floor Guidance Document [2002-07-25] Guide to Supporting Technical Aspects of an SR&ED Claim [2002-07-17] Application Policy SR&ED 2002-02: Experimental Production – Allowable SR&ED Expenditures [2002-07-04] SR&ED Partnership Committee [2002-03-12] Application Policy SR&ED 2002-01: Expenditures incurred for administrative salaries or wages – "directly related" test [2002-02-08] SR&ED Investment Tax Credits for Farm Producers [2002-02-06] Farm producers now have greater access to investment tax credits [2002-01-15] Textile industry guidence document [2002-01-15] Science Consultants Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...