Search - 2005年 抽纸品牌 质量排名

Le 28 juin 2005 BSF de XXXXXXXXXX Administration centrale (613) 957-8953 À l'attention de XXXXXXXXXX 2005-011572 Demande d'interprétation- Entreprise de prestation de services personnels La présente fait suite à votre note de service du 9 février 2005 par laquelle vous désirez connaître notre opinion concernant l'objet mentionné en titre. ... Toutes les Sociétés versent des honoraires professionnels (XXXXXXXXXX $ pour l'année d'imposition se terminant le XXXXXXXXXX) à la société XXXXXXXXXX (ci-après "XXXXXXXXXX"). ... Dans les faits, c'est l'employé de XXXXXXXXXX qui s'occupe de toutes les tâches administratives des Sociétés et chacune d'elles verse à XXXXXXXXXX des honoraires professionnels de XXXXXXXXXX $ par année. ...

2005 Ruling 2005-0147131R3- Continuance from XXXXXXXXXX to XXXXXXXXXX Unedited CRA Tags Subdivision i Principal Issues: Whether the continuance of a corporation from XXXXXXXXXX to XXXXXXXXXX is a disposition of the shares or the underlying assets & liabilities. ... XXXXXXXXXX 2005-014713 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX (the "Taxpayer") This is in reply to your letter of XXXXXXXXXX in which you ask for an advance income tax ruling on behalf of the above taxpayer. ... Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

XXXXXXXXXX 2005-010974 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX Advance Income Tax Ruling Request This is in reply to your letter of XXXXXXXXXX, in which you request an Advance Income Tax Ruling on behalf of the above named taxpayer. ... Upon completion of the transactions described in paragraphs 4 and 5, Aco is expected to own XXXXXXXXXX % of the equity of Bco, the XXXXXXXXXX consortium XXXXXXXXXX% and the government of XXXXXXXXXX%. ... Yours truly, XXXXXXXXXX Section Manager For Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

9 June 2005 External T.I. 2004-0097451E5 F- Régimes d'assurances collectives Unedited CRA Tags 6(1)a) 6(4) 6(1)f) Principales Questions: 1. ... XXXXXXXXXX 2004-009745 Mario Gingras, CGA Le 9 juin 2005 Monsieur, Objet: Régimes d'assurances collectives La présente est en réponse à vos lettres du 24 septembre et du 14 octobre 2004 par lesquelles vous demandez notre opinion concernant le sujet mentionné en titre. ... QUESTION Concernant le premier bloc, vous aimeriez connaître notre opinion à savoir si les primes versées par l'employeur rencontreront l'exception prévue au sous-alinéa 6(1)a)(i) de la Loi de l'impôt sur le revenu (ci-après, la " Loi ") compte tenu du fait que certains employés devront payer une partie des primes dans le cas ou une assurance plus complète est choisie et du au fait que certains autres employés recevront une somme d'argent lorsqu'une couverture moins complète est choisie. ...

Cameron (613) 347-1361 February 1, 2005 Dear XXXXXXXXXX: Re: Principal-Business Corporation We are writing further to your electronic mail message of December 1, 2004 regarding the definition of the term "principal-business corporation" ("PBC"), as defined in subsection 66(15) of the Income Tax Act (the "Act"), and certain comments contained in our technical interpretation (file number 5-5822) dated November 16, 1989. ... It should also be noted that at the end of paragraph 15 to IT- 400, it is indicated the CRA is of the view that " in considering whether a corporation qualifies as a principal-business corporation for a particular year, regard may be had to a future plan of the corporation only to the extent that it is implemented in the year." With respect to the allocation of all CEE relating to the development of the Project by the partnership solely to the general partner, the CRA indicated in Income Tax Technical News No. 30 dated May 21, 2004 at question number 6 under the heading "Computation / Allocation of Partnership Income and Losses" that: In our view, there is no impediment to the creation of partnership interests that carry different entitlements to share in the income, loss or other attributes of the partnership. ...

2005 Ruling 2005-0148381R3 F- Don d'actions d'une SPCC Unedited CRA Tags 118.1(18) 118.1(1) 118.1(13) 88(2) Principales Questions: 1. ... Le PBR et le CV des Actions est de XXXXXXXXXX $ et leur JVM est approximativement de XXXXXXXXXX de dollars. 13. ... On estime que le IMRTD avant le Moment de la transaction sera environ XXXXXXXXXX $. ...

Position: YES Reasons: Substituted Property- paragraph 27 of IT 533 XXXXXXXXXX 2005-015225 XXXXXXXXXX, 2005 Dear XXXXXXXXXX, Re: Advance Income Tax Ruling XXXXXXXXXX. ... A Co, as limited partner, and IF Co, as general partner, formed a limited partnership in XXXXXXXXXX, New LP, under " XXXXXXXXXX " on XXXXXXXXXX. 21. ... PURPOSE OF PROPOSED TRANSACTIONS A Co plans to make a distribution to its shareholder, W Co, in XXXXXXXXXX to enable W Co to benefit under special U.S. tax legislation that is in effect for 2005 only. ...

2005 Ruling 2005-0118061R3- Loss utilization Unedited CRA Tags 55 245 20(1)(c) 88(1.1) Principal Issues: Whether loss utilization within affiliated group of companies is acceptable. ... " Income Tax Act " Act. "Non-capital loss" within the meaning of Non-capital loss subsection 111(8). ... PARENT will borrow an amount of $XXXXXXXXXX on a "daylight loan" basis from an arm's-length financial institution (the "Daylight loan "). ...

XXXXXXXXXX 2004-008855 XXXXXXXXXX, 2005 Dear Sir: Re: XXXXXXXXXX (the "Taxpayers") Advance Income Tax Ruling Request We are writing in response to your letters of XXXXXXXXXX in which you requested an advance income tax ruling on behalf of the Taxpayers. ... BCO is a holding company that owns XXXXXXXXXX % of the shares of XXXXXXXXXX which carries on XXXXXXXXXX. 16. ... This $XXXXXXXXXX amount represented XXXXXXXXXX % of the estimated income of CCO to XXXXXXXXXX reportable proportionately (XXXXXXXXXX %) for XXXXXXXXXX tax purposes by the XXXXXXXXXX beneficiary. ...

2005 Ruling 2005-0155371R3- Alter Ego Trust Planning Unedited CRA Tags 88(1)(d) 118.1 40(3.6) 88(1)(c.2)(ii) Principal Issues: 1. ... The officers of SOCIETY are as follows: Officer Title XXXXXXXXXX President XXXXXXXXXX Secretary & Treasurer 8. ... Its officers are as follows: Officer Title XXXXXXXXXX President XXXXXXXXXX Secretary & Treasurer 16. ...