Search - 2005年 抽纸品牌 质量排名

2005 Ruling 2005-0118591R3- RRSP Damages Unedited CRA Tags 146(5) 146(8) 204.2(1.2) 6 Principal Issues: Employee and her husband suffered investment losses in registered and non-registered accounts managed by employer, including a group retirement savings plan (GRSP) offered by the employer to its employees as a benefit of employment. ... XXXXXXXXXX 2005-011859 XXXXXXXXXX 2005 XXXXXXXXXX: Re: Advance Income Tax Ruling Request 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 taxpayer. ... " means XXXXXXXXXX. Facts 1. The Employee is a resident of the city of XXXXXXXXXX. ...

7 September 2005 External T.I. 2004-0099541E5- Moving Expenses Unedited CRA Tags 62(1) 248(1) 62(3) Principal Issues: Application of 62(1) for moving expenses in a number of situations. Position: Question of fact, general information provided Reasons: Departmental Position, 2002-013918, IT-178R3 Charles Rafuse XXXXXXXXXX (613) 957-8967 2004-009954 September 7, 2005 Dear XXXXXXXXXX: Re: Moving Expenses We are writing in response to your letter of October 21, 2004, concerning the interpretation of moving expenses under section 62 of the Income Tax Act (the "Act"). ... Wording such as " paid in the year" is generally used in provisions allowing for a deduction on a cash basis throughout the Act. ...

2005 Ruling 2005-0152491R3- windup of a mutual fund trust Unedited CRA Tags 132(6.2) 108(2)(a) Principal Issues: Will the suspension of the right to redeem units during the notice period required by the terms of the trust in order to vote on the termination of the trust cause the trust to lose its status as a unit trust within the meaning of 108(2)(a)? ... XXXXXXXXXX 2005-015249 Attention: XXXXXXXXXX XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX Advance Income Tax Ruling This is in reply to your letter of XXXXXXXXXX in which you request an advance income tax ruling in respect of the above-noted taxpayer. ... XXXXXXXXXX Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

2005 Ruling 2005-0148251R3- Disposition of Taxable Canadian Property Unedited CRA Tags 116(3) 116(5) Article 13 Canada-Finland Treaty Principal Issues: Will the taxpayer's disposition of taxable Canadian property be subject to Canadian income tax? ... XXXXXXXXXX 2005-014825 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Advance Income Tax Ruling This is in response to your XXXXXXXXXX request for an advance income tax ruling on behalf of the above taxpayers. ... Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

2005 Ruling 2004-0060241R3- XXXXXXXXXX Unedited CRA Tags 149(1)(c) 75(2) 104(6) 107(2) Principal Issues: 1. ... The First Nation will be the sole contributor of funds to the trust, and is the sole beneficiary (?) ... Canada asserted that the First Nations were "XXXXXXXXXX ", at the time of this surrender in XXXXXXXXXX. 8. ...

2005 Ruling 2005-0119091R3- Withholding tax; interest Unedited CRA Tags 212(1)(b)(vii) 245(2) Principal Issues: Whether GAAR applies. ... Partnership will assume the O & M Agreement such that the XXXXXXXXXX Assets will be operated in substantially the same manner a before their transfer to Partnership. 18. ... It is not anticipated that any prospective Debenture Holder will hold more than XXXXXXXXXX % of the units of Income Fund. ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2005 Question 21 DETTE REMISÉE ET PARTICIPATION NOTABLE- ARTICLE 80.01 L.I.R. ... En vertu de l'offre d'achat, il est stipulé que ACHETEURCO achète de VENDEURCO la DETTE pour 100 000$ (ayant un principal de 1 000 000 $) et des actions votantes et participantes du capital-actions de OPCO selon la formule suivante:? ... Guy Goulet 986-8098 October 7, 2005 2005-014111 ...

20 April 2005 External T.I. 2005-0119901E5 F- Associated Corporations- Shareholders' Agreement Unedited CRA Tags 256(1.4) Principal Issues: An individual (X") owns all of the issued and outstanding shares of the capital stock of a corporation ("GESCO"). ... Prud'Homme (613) 957-8975 Le 20 avril 2005 Monsieur, Objet: Demande d'interprétation technique- Alinéa 256(1.4)a) de la Loi de l'impôt sur le revenu La présente est en réponse à votre courriel du 8 mars 2005 dans lequel vous nous avez demandé notre opinion concernant l'application potentielle de l'alinéa 256(1.4)a) de la Loi de l'impôt sur le revenu (la "Loi") dans une situation particulière donnée. ... En conséquence et compte tenu du fait que votre lettre ne décrit que sommairement une situation donnée hypothétique, les commentaires que nous formulons ci-après pourraient ne pas s'appliquer intégralement dans une situation particulière donnée. 1) Situation Donnée Vous nous avez présenté la situation décrite ci-après (la "Situation Donnée") dans le cadre de votre demande d'interprétation technique. a) Trois sociétés (ci-après respectivement "GESCO", "HOLDCO" et "OPCO") seraient des "sociétés privées sous contrôle canadien" au sens de la définition édictée au paragraphe 125(7). b) Un particulier ("X") détiendrait la totalité des actions émises et en circulation du capital-actions de GESCO. c) Un autre particulier ("Y") détiendrait la totalité des actions émises et en circulation du capital-actions de HOLDCO. d) Chacune de GESCO et HOLDCO détiendrait 50 % des actions émises et en circulation du capital-actions d'OPCO. ...

15 June 2005 External T.I. 2005-0119731E5- Paragraph (f) of CEE Definition Unedited CRA Tags 66.1(6) 66(15) 66(12.6) Principal Issues: 1. ... How payments made / received in a situation that does not involve a "farm-out" transaction of the type described in IT-125R4 are to be treated for income tax purposes. ... Cameron (613) 347-1361 June 15, 2005 Dear XXXXXXXXXX: We are writing in response to your facsimile of March 7, 2005 wherein you requested a technical interpretation with regard, primarily, to paragraph (f) to the definition of Canadian exploration expense ("CEE") in subsection 66.1(6) of the Income Tax Act (the "Act"). ...

12 September 2005 External T.I. 2005-0134631E5 F- Superficial Loss- Realization of Latent Loss Unedited CRA Tags 54 "Superficial Loss" 40(2)(g)(i) 251.1 245(2) Principal Issues: Each of four individuals (the "Individuals") dealing at arm's length owns 25% of the issued and outstanding shares of an operating corporation ("Opco"). ... Prud'Homme (613) 957-8975 Le 12 septembre 2005 Monsieur, Objet: Demande d'interprétation technique relative au sous-alinéa 40(2)g)(i) et à l'article 251.1 de la Loi de l'impôt sur le revenu La présente est en réponse à votre fac-similé du 3 juin 2005 dans lequel vous nous avez demandé notre opinion concernant l'application potentielle du sous-alinéa 40(2)g)(i) de la Loi de l'impôt sur le revenu (la "Loi") dans une situation particulière donnée. ... Chacun des Particuliers détiendrait 25 % des actions émises et en circulation du capital-actions d'une société donnée ("OPCO"). ...