Search - 2005年 抽纸品牌 质量排名

2005 Ruling 2005-0149001R3 F- Underground Exploration Program- New Mine & CEE Unedited CRA Tags 66.1(6) 66.2(5) 248(1) "Mineral Resource" Principal Issues: A) Whether expenses relating to an underground exploration program to be carried out will be related to a mine that has come into production in reasonable commercial quantities, or to a potential or actual extension thereof. ... Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ... Les coûts estimés pour la seconde phase de forage sont évalués à XXXXXXXXXX $ totalisant XXXXXXXXXX mètres en forage XXXXXXXXXX. 9. ...

2005 Ruling 2004-0096171R3- Treaty Benefits & Carrying Business in Canada Unedited CRA Tags 2(3) Principal Issues: 1) Whether the US corporation will be entitled to the benefits of the treaty notwithstanding the proposed transaction? ... Position: 1) Yes 2) No Reasons: 1) The payments should be viewed as being made to the principal. 2) The services are not being rendered in Canada XXXXXXXXXX 2004-009617 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling Request in respect of XXXXXXXXXX (USLLC) and XXXXXXXXXX (USCO 3) This is in reply to your letter dated XXXXXXXXXX, wherein you requested an advance income tax ruling on behalf of the above-referenced taxpayer with respect to the transactions described herein. ... For XXXXXXXXXX, approximately XXXXXXXXXX % of THE GROUP "Americas" revenue was from Canadian customers. ...

Favourable rulings issued in XXXXXXXXXX 2004 and XXXXXXXXXX 2005 with respect to this particular issue. ... Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ... Ces mêmes questions ont également été l'objet de décisions anticipées rendues par notre Direction le XXXXXXXXXX 2005 (no. ...

2013 Ruling 2013-0488661R3- Indian Band-Public Body & Function of Government CRA Tags 149(1)(c) Principal Issues: Is the XXXXXXXXXX a public body performing a function of government within the meaning of 149(1)(c) and therefore exempt from income tax on the interest income received from a GIC? ... XXXXXXXXXX 2013-048866 XXXXXXXXXX, 2013 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 on behalf of the above-named taxpayer. ... DEFINITIONS In this letter unless otherwise expressly stated: a) "Band Council" has the meaning assigned to it in Paragraph 6; b) "CRA" means Canada Revenue Agency; c) "FNFSM Act" means First Nations Fiscal and Statistical Management Act, S.C. 2005, c.9; d) "GIC" has the meaning assigned to it in Paragraph 24; e) "Indian Act" means the Indian Act, R.S.C, 1985, c. ...

2008 Ruling 2008-0295711R3- Indian Band-Public Body & Function of Government Unedited CRA Tags 149(1)(c) Principal Issues: Is the Indian band a public body performing a function of government? ... The Indian Band has established laws in relation to the taxation of real property pursuant to the First Nations Fiscal and Statistical Management Act, S.C. 2005 c.9 (the "FSMA"). ... This GIC will earn interest at a rate of XXXXXXXXXX %. Purpose of the Proposed Transaction The purpose of the proposed transaction is to generate additional income for the Indian Band to fund and support the governance, public works, infrastructure, social services and general development of the Indian Band. ...

The capital investment company is given the power in its own name to dispose of the assets of the investment fund in accordance with the terms of the KAGG and the relevant contract with the investors. (§ 6(1) and, with respect to real estate investment funds, § 30) 17. ... In general, claims against the capital investment company may not be set off against claims of a fund. (§ 6(3)) 18. ... The value of assets is to be determined by the custodian bank in accordance with the provisions of the KAAG. (§ 21) 20. ...

2007 Ruling 2007-0235881R3- Class of German Arrangement & Treaty Benefits Principal Issues: 1. ... The Company is authorized by the German Federal Agency for Financial Services Supervision (the "Federal Agency") to operate as a capital investment company in relation to the establishment and operation of public funds like the Fund in accordance with the Investment Companies Act (Germany) (Gesetz uber Kapitalanlagegesellschaften) (the "KAAG"), as of October 1, 2005, the Investment Act (Germany). ... The Fund will be the only limited partner of the LP and will hold a XXXXXXXXXX% limited partnership interest and Newco will be the only general partner of the LP and will hold a XXXXXXXXXX % general partnership interest. 42. ...

GERMANCO is authorized by the German Federal Agency for Financial Services Supervision (the "Federal Agency") to operate as a capital investment company in relation to the establishment and operation of public funds like each Fund in accordance with the provisions of the Investment Companies Act, and as of October 1, 2005 of the Investment Act (Germany). ... FUND XXXXXXXXXX currently has a total of approximately XXXXXXXXXX institutional investors with an average investment of € XXXXXXXXXX. ... As at XXXXXXXXXX, the value of FUND XXXXXXXXXX's net investments was € XXXXXXXXXX, and XXXXXXXXXX% of FUND XXXXXXXXXX's investments consisted of liquid assets, which are invested so as to ensure that there is always sufficient liquidity available for future redemptions and to fund property acquisitions that are continually under active consideration by GERMANCO on behalf of FUND XXXXXXXXXX. 8. ...

XXXXXXXXXX 2005-014328 Le XXXXXXXXXX 2005 Monsieur, Objet: XXXXXXXXXX Demande de décisions anticipées La présente fait suite à votre lettre du XXXXXXXXXX aux termes de laquelle vous demandez des décisions en matière d'impôt sur le revenu pour le compte de XXXXXXXXXX. ... Ainsi, pour les 5 prochaines années, les résultats suivants sont anticipés: Base mensuelle Base annuelle Montant de la rente XXXXXXXX $ XXXXXXXX $ Intérêts sur l'Emprunt (XXXXXXX $) (XXXXXXX $) Primes de la Police (XXXXXXX $) (XXXXXXX $) Surplus XXXXXXXX $ XXXXXXXX $ 9. Pour les 5 prochaines années, les résultats suivants sont anticipés au niveau des incidences fiscales: Année Portion imposable Portion déductible des Portion déductible Impacts sur le revenu de la rente primes de la Police des intérêts imposable 12. 2(1) 20(1)e.2) 20(1)c)(iv) 1 XXXXXXXX $ (XXXXXXXX $) (XXXXXXXX $) (XXXXXXXX $) 2 XXXXXXXX $ (XXXXXXXX $) (XXXXXXXX $) (XXXXXXXX $) 3 XXXXXXXX $ (XXXXXXXX $) (XXXXXXXX $) (XXXXXXXX $) 4 XXXXXXXX $ (XXXXXXXX $) (XXXXXXXX $) (XXXXXXXX $) 5 XXXXXXXX $ (XXXXXXXX $) (XXXXXXXX $) (XXXXXXXX $) INFORMATIONS ADDITIONNELLES 10. ...

2005 Ruling 2005-0113331R3 F- Don de biens culturels Unedited CRA Tags 118.1(1) 118.1(10) 39(1)a)(i.1) Principales Questions: Le fait qu'il y ait une vente d'oeuvres d'art se qualifiant de biens culturels consécutivement à un don d'autres oeuvres d'art se qualifiant de biens culturels de la même collection au même musée empêche-t-il le donateur de se prévaloir des dispositions des articles 118.1, 110.1 et du sous-alinéa 39(1)a)(i.1) de la Loi? ... XXXXXXXXXX 2005-011333 Le XXXXXXXXXX 2005 Monsieur, Objet: XXXXXXXXX XXXXXXXXX XXXXXXXXX Demande de décisions anticipées en matière d'impôt La présente fait suite à votre lettre du XXXXXXXXXX dans laquelle vous demandez des décisions anticipées en matière d'impôt sur le revenu au nom des contribuables nommés ci-dessus. ... Notre compréhension des faits, des transactions projetées et du but des transactions projetées est la suivante: Définitions: Aux fins de la présente, les termes suivants ont le sens ci-après défini: " ARC " signifie l'Agence du revenu du Canada; " Art " désigne XXXXXXXXXX; " Collection " désigne la collection XXXXXXXXXX; " Commission " désigne la Commission canadienne d'examen des exportations de biens culturels; " Contribuable " désigne XXXXXXXXXX; " Expositions " désignent les expositions internationales renommées, notamment XXXXXXXXXX; " Établissement " désigne le XXXXXXXXXX; " Fiducie " désigne XXXXXXXXXX; " Financier " désigne XXXXXXXXXX; " Musée " désigne XXXXXXXXXX; " Région " désigne XXXXXXXXXX; " Société " désigne XXXXXXXXXX; " Société privée sous contrôle canadien " a le sens donné à cette expression au paragraphe 125(7); " Territoire " désigne le territoire de XXXXXXXXXX; " Ville " désigne XXXXXXXXXX. ...