Search - 2005年 抽纸品牌 质量排名

2005 Ruling 2005-0125481R3 F- Cotisation syndicale Unedited CRA Tags 8(1)(i) 8(5)(c) Principales Questions: Est-ce qu'une cotisation syndicale versée pour financer des activités de formation syndicale sera déductible en vertu du sous-alinéa 8(1)(i)(iv) de la Loi. ... Chaque XXXXXXXXXX a établit une caisse XXXXXXXXXX (ci-après "Caiss "), conformément aux disposition des conventions collectives XXXXXXXXX, afin de comptabiliser les cotisations reçues des salariés en vertu de la clause XXXXXXXXXX de leur convention collective (ou l'équivalent de cette clause). 11. ... La cotisation de XXXXXXXXXX $ de l'heure travaillée doit être payée par chaque salarié oeuvrant dans les secteurs XXXXXXXXXX. 15. ...

2005 Ruling 2005-0146031R3- ATR-Deduct. of Shareholder/Manager Remuneration. ... XXXXXXXXXX 2005-014603 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling Request- XXXXXXXXXX This is in reply to your letter of XXXXXXXXXX, in which you requested an advance income tax ruling in respect of the above-noted company as it pertains to the deductibility of shareholder/manager remuneration. ... The shareholdings of the Corporation are as follows: Share Common % Preferred % Shareholders Class Shares Shares Shareholder A Class A XXXXXX XXXXXXXX XXXXXXXXXX XXXXXXXXXX Class B XXXXXX XXXXXXXX XXXXXXXXXX XXXXXXXXXX Shareholder B Class B XXXXXXXXXX XXXXXXXXXX Shareholder C Class A XXXXXX XXXXXXXX XXXXXXXXXX XXXXXXXXXX Class B XXXXXX XXXXXXXX XXXXXXXXXX XXXXXXXXXX Shareholder D Class B XXXXXXXXXX XXXXXXXXXX Total XXXXXX XXXXXXXX XXXXXXXXXX XXXXXXXXXX 13. ...

26 January 2005 Internal T.I. 2004-0101351I7 F- Déduction pour frais juridiques- Alinéa 60o) Unedited CRA Tags 60o) 18(1)a) Principales Questions: Est-ce que la position énoncée dans le document 2000-0058047 s'applique toujours en considérant la décision dans la cause Sherman, 76 DTC 1170? ... Le 26 janvier 2005 BSF de Sherbrooke Administration centrale Division de la validation et Martine Filiatrault, CA de l'exécution (613) 957-8953 À l'attention de M. ... A, pour se défendre contre la cotisation de Revenu Québec relativement à la taxe de vente, sont déductibles en vertu de l'alinéa 60o) de la Loi de l'impôt sur le revenu (ci-après la " Loi "). ...

16 February 2005 External T.I. 2004-0097161E5 F- Fin d'exercice d'une société de personnes Unedited CRA Tags 249.1(4) 249.1(1)b) 249.1(6) Principales Questions: Deux sociétés de personnes n'ont que des particuliers à titre d'associé et un choix en vertu du paragraphe 249.1(4) de la Loi a été fait pour chacune d'elle de façon à avoir une fin d'exercice autre que le 31 décembre. ... XXXXXXXXXX 2004-009716 Mario Gingras, CGA Le 16 février 2005 Madame, Objet: Fin d'exercice d'une société de personnes La présente est en réponse à votre fac-similé du 4 octobre 2004 par lequel vous demandez notre opinion concernant le sujet mentionné en titre. ... Lors du premier exercice de Société de personnes A, les associés ont produit un choix conjoint en vertu du paragraphe 249.1(4) de la Loi de l'impôt sur le revenu (ci après, la " Loi ") afin de choisir une fin d'exercice autre que le 31 décembre, soit le 31 mai. ...

3 November 2005 External T.I. 2005-0149631E5- T4A Amounts to a Status Indian Unedited CRA Tags 81(1)(a) Principal Issues: T4A reporting of taxable income paid to a status Indian Position: General comments provided Reasons: RC4157 Guide 2005-014963 XXXXXXXXXX Kimberly Duval (613) 599-6054 November 3, 2005 Dear XXXXXXXXXX: Re: T4A Reporting of Amounts Paid to Status Indians This is in response to your letter of September 6, 2005 requesting clarification with respect to the T4A reporting of taxable income paid to status Indians. As discussed in our recent telephone conversations of October 24, 2005 and November 2, 2005, the Canada Revenue Agency's position with respect to the reporting of amounts on a T4A slip are provided in our publication: "RC4157 "Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary Form". ... The amount that is considered tax-exempt would be referenced in the Footnote area with the following notation: "Box ##, status Indian exempt income $xx". ...

2005 Ruling 2005-0144741R3- Withholding tax; interest Unedited CRA Tags 212(1)(b)(vii) 245(2) Principal Issues: Request for minor amendments to the facts and proposed transactions described in the Ruling. ... XXXXXXXXXX 2005-014474 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX XXXXXXXXXX This is in reply to your facsimile dated XXXXXXXXXX in which you requested amendments to the facts and proposed transactions set out in the Advance Income Tax Ruling letter (document # 2005-011909) issued to the above-referenced taxpayers on XXXXXXXXXX, 2005 (the "Ruling"). ...

2005 Ruling 2005-0155811R3- Disposition of Taxable Canadian Property Unedited CRA Tags 116(1) Article IV of Canada-US Treaty Article XIII of Canada-US Treaty Principal Issues: Whether paragraph 4 of Article XIII of the Canada-US Treaty will apply to the disposition of taxable Canadian property (shares) by a US partnership that has elected to be treated as a corporation for US income tax purposes. ... XXXXXXXXXX 2005-015581 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX Advance Income Tax Ruling- 2005-014022 This is in response to your XXXXXXXXXX request for amendments to advance income tax ruling #2005-014022, which was issued on XXXXXXXXXX, 2005 (the "Ruling"). 1. ... Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

2005 Ruling 2005-0117902R3- Additional Ruling Unedited CRA Tags 80 132.2 253.1 132(6) Principal Issues: Statements added for greater clarity. ... XXXXXXXXXX 2005-011790 XXXXXXXXXX, 2005 Dear Messrs: Re: Advance Income Tax Ruling XXXXXXXXXX (XXXXXXXXXX Tax Services Office, XXXXXXXXXX Taxation Centre) XXXXXXXXXX (XXXXXXXXXX Tax Services Office, XXXXXXXXXX Taxation Centre) This is in reply to our conversation dated XXXXXXXXXX in which you requested amendments to the rulings set out in the Advance Income Tax Ruling letter (document # 2005-011790) issued to the above-referenced taxpayers on XXXXXXXXXX 2005 (the Ruling). ...

2005 Ruling 2004-0109391R3- Supplemental Ruling Unedited CRA Tags 88(1)(d.3) 88(1)(c.2) 73(1) 118.1 Principal Issues: Minor changes to facts in ruling. ... XXXXXXXXXX 2004-010939 XXXXXXXXXX, 2005 Dear Sir: Re: Supplemental Advance Income Tax Ruling Request XXXXXXXXXX (the "Taxpayers") Further to your letter of XXXXXXXXXX, the following amendments are made to advance income tax ruling 2004-006027 that was issued to the Taxpayers on XXXXXXXXXX, 2004 (the "Ruling"): (a) paragraph 1(v) of the DEFINITIONS is deleted; (b) the references to "GCO", "XXXXXXXXXX Class G Preference" shares and "XXXXXXXXXX Class H Preference" shares in paragraph 4 are deleted; (c) the reference to "XXXXXXXXXX Class C Preference" shares in paragraph 4 of the Ruling is deleted and replaced with a reference to "XXXXXXXXXX Class E Preference" shares; (d) paragraph 5 is deleted; (e) paragraph 6 of the Ruling is deleted and replaced with " XCO is the sole shareholder of a number of subsidiary companies (the "Subsidiaries"), the shares of which are held by XCO as capital property for the purposes of the Act (the "Subsidiary Shares"); (f) the reference to "GCO," in paragraph 14 is deleted; (g) paragraph 48 is deleted; and (h) paragraph 1(d) of the COMMENTS is deleted and replaced with "any tax consequences relating to the facts and the proposed transactions described herein other than those described in the rulings given above". ...

Afin d'atteindre les objectifs de la Société et du contribuable, les transactions suivantes sont effectuées: 1. une catégorie d'actions privilégiées est ajoutée au capital autorisé de la Société (les " actions d'assurance "). ... L'enfant majeur du contribuable souscrit à une (1) action d'assurance vie, pour 1 $. 3. ... Sylvie Labarre 957-8981 October 7, 2005 2005-013811 ...