Search - 2005年 抽纸品牌 质量排名

2005 Ruling 2005-0117641R3- Loss Utilization Unedited CRA Tags 20(1)(c) 112(1) 80(1) 245(2) Principal Issues: A loss utilization within an affiliated group of corporations where profitcos are partners in an LP. Position: acceptable Reasons: Paragraph 32 of IT-533 XXXXXXXXXX 2005-011764 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX ("A Co")- (XXXXXXXXXX) XXXXXXXXXX ("LP") This is in reply to your letter of XXXXXXXXXX, wherein you request an advance income tax ruling on behalf of the above named taxpayers. ... As at the end of its last fiscal year ending on XXXXXXXXXX, the balance of non-capital losses of A Co amounted to $XXXXXXXXXX, which is the sum of its operating losses incurred in the following taxation years: XXXXXXXXXX $ XXXXXXX (Loss subject to subsection 111(5)) XXXXXXXXXX $ XXXXXXX $ XXXXXXX It is expected that A Co will continue to be in a loss position for the fiscal year ended on XXXXXXXXXX. 4. ...

30 September 2005 External T.I. 2004-0093661E5 F- Revenu d'une fiducie et droit acquis par un mineur Unedited CRA Tags 104 108 Principales Questions: 1. ... Ce paragraphe se lit comme suit: "... Toute attribution de revenu doit être accompagnée d'une résolution ou d'une déclaration valable des fiduciaires selon laquelle les détenteurs d'unités acquièrent un droit irrévocable d'exiger le paiement d'une somme. [...] ... Question 3 Une fiducie réalise un gain en capital de 20 000 $. Le fiduciaire a le pouvoir de réputer la partie imposable de tout gain en capital en tant que revenu de la fiducie. ...

2005 Ruling 2004-0109481R3- Loss Consolidation Unedited CRA Tags 85(1)(g) 191(2) 20(1)(c) Principal Issues: Whether loss utilization within affiliated group of companies is acceptable. Position: Yes XXXXXXXXXX 2004-010948 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX ("Lossco") XXXXXXXXXX ("Profitco") XXXXXXXXXX ("Cco") Advance Income Tax Ruling Request We are writing in response to your letter of XXXXXXXXXX in which you requested an advance income tax ruling on behalf of the above-noted taxpayers. ... As at XXXXXXXXXX, Lossco's non-capital losses were as follows: Year of Expiry Amount XXXXXXXX $ XXXXXXXX XXXXXXXX $ XXXXXXXX XXXXXXXX $ XXXXXXXX XXXXXXXX $ XXXXXXXX XXXXXXXX $ XXXXXXXX Total $ XXXXXXXX Lossco's taxable income in respect of its XXXXXXXXXX taxation year is sufficient to utilize the non-capital loss of $XXXXXXXXXX that would otherwise have expired in XXXXXXXXXX. ...

2005 Ruling 2005-0133041R3- Investors not dealing non-arm's length Unedited CRA Tags 248(1) taxable Canadian property 251(1)(c) Principal Issues: Whether Investors that collectively own XXXXXXXXXX % of a Canadian corporation are "acting in concert", and therefore not at arm's length when they wind up the structure in order to sell the shares? ... XXXXXXXXXX 2005-013304 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX Collectively the "Investors" Advance Income Tax Ruling Request This is in reply to your letter of XXXXXXXXXX in which you ask for an advance income tax ruling on behalf of the above Investors. ... Yours truly, XXXXXXXXXX Acting Section Manager International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch XXXXXXXXXX ...

13 April 2005 External T.I. 2005-0124181E5- Pension benefits used to purchase annuity Unedited CRA Tags 56(1)(a)(i) Principal Issues: Foreign pension matured, and proceeds used to purchase an annuity. ... Thomson April 13, 2005 Dear XXXXXXXXXX: Re: Pension from South Africa This is in reply to your letter of March 1, 2005 to the Winnipeg Tax Centre. ... Yours truly, Olli Laurikainen, C.A., Manager for Director International & Trusts Division Income Tax Rulings Directorate ...

11 May 2005 Roundtable, 2005-0127081C6 F- États financiers- Impôt de la Partie I.3 Unedited CRA Tags 181(3) Principales Questions: Aux fins de l'impôt de la Partie I.3, peut-on accepter des états financiers préparés selon les PCGR américains? ... Des modifications aux articles 70 et 71 du Règlement sur les sociétés par actions de régime fédéral (2001), en vigueur depuis le 8 mars 2005, prévoient que les sociétés publiques canadiennes assujetties à une obligation de production d'états financiers à une bourse américaine pourront produire leurs états financiers en vertu des PCGR américains. ... Roy 2005-012708 Les 11 et 12 mai 2005 ...

26 May 2005 External T.I. 2005-0129481E5- U.S. annuity received by Canadian resident Principal Issues: Whether amounts on 1099-R slip received by Canadian resident are taxable Position: Unable to answer Reasons: Since this is a completed transaction, the TSO will determine the tax consequences. ... Thomson May 26, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX- U.S. Annuity This is in reply to your letter of April 27, 2005 in which you ask for a "ruling" for the above taxpayer. ... Yours truly, Olli Laurikainen, C.A., Manager for Director International & Trusts Division Income Tax Rulings Directorate ...

7 September 2005 External T.I. 2005-0146421E5- Northern Res. Deduction- Prescribed Zone Unedited CRA Tags 110.7 7303.1 Principal Issues: Whether 1) Easterville, Manitoba; 2) Sapotaweyak, Manitoba; and 3) Keewaywin, Ontario fall within a prescribed northern zone or prescribed intermediate zone. ... Reasons: Confirmation of latitude and longitude for each location with Dave Harron of Winnipeg Taxation Centre. 1) & 2) do not meet criteria set out in 7303.1; 3) meets criteria set out in 7303.1 2005-014642 XXXXXXXXXX Darlene Green (613) 957-2082 September 7, 2005 Dear XXXXXXXXXX: Re: Northern Residents Deduction- Prescribed Zones: This is in response to your letter of August 9, 2005 requesting determination of certain locations to be in a Prescribed Zone for purposes of the Northern Residents Deduction. ...

11 May 2005 Roundtable, 2005-0118691C6 F- Certificat américain d'actions étrangères Unedited CRA Tags 181.2(4)a) Principales Questions: Un certificat américain d'actions étrangères (American Depository Receipt) conserve-t-il la nature des titres qu'il représente aux fins de l'application de l'alinéa 181.2(4)a) de la L.I.R.? ... TABLE RONDE SUR LA TAXE SUR LE CAPITAL APFF- COLLOQUE FISCALITÉ INTERPROVINCIALE & TAXE SUR LE CAPITAL Question 1 Certificat américain d'actions étrangères L'ARC pourrait-elle confirmer qu'un certificat américain d'actions étrangères (American Depository Receipt) sera traité aux fins de la partie I.3 selon la nature des titres qu'il représente. ... Roy 2005-011869 Les 11 et 12 mai 2005 ...