Search - 2005年 抽纸品牌 质量排名

2005 Ruling 2004-0109361R3 F- Échange d'actions Unedited CRA Tags 95(1) 85.1(3) Principal Issues: (1) qualification d'une société anonyme française à titre de société étrangère affiliée; et (2) application de 85.1(3) à l'égard de l'échange d'actions d'une société anonyme française en contrepartie d'actions d'une société par actions simplifiée française. ... XXXXXXXXXX 2004-010936 Le XXXXXXXXXX 2005 XXXXXXXXXX, Objet: XXXXXXXXXX Demande de décision anticipée en matière d'impôt sur le revenu La présente fait suite à votre lettre du XXXXXXXXXX, telle qu'amendée en date du XXXXXXXXXX, dans laquelle vous demandez une décision anticipée en matière d'impôt sur le revenu au nom de la contribuable nommée ci-dessus. ... Suite à ce transfert d'actions de XXXXXXXXXX à XXXXXXXXXX, le capital-actions émis et en circulation de XXXXXXXXXX s'établira comme suit: Actionnaires Nombre d'actions Pourcentage de la participation (%) XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX 14. ...

2005 Ruling 2005-0113011R3- release of an Income Interest Unedited CRA Tags 106(1) 107(1) 107(4) 105(1) Principal Issues: 1. does the variation cause a disposition of trust property? ... Will Mrs A be considered to have received fmv proceeds where income interest is released with no direction & for no consideration? ... See IT-385R2 & previous rulings; 2. previous position maintained; 3. previous positions applicable; 4. trust is a spousal trust-107(4) not 107(2) is applicable XXXXXXXXXX 2005-011301 XXXXXXXXXX, 2005 Dear XXXXXXXXXX Re: Advance Income Tax Ruling XXXXXXXXXX We are writing in reply to your letter of XXXXXXXXXX, in which you requested an advance income tax ruling on behalf of the above noted estate, trust and beneficiaries under the trust in respect of the income tax consequences arising out of the proposed transactions described below. ...

2005 Ruling 2005-0147181R3- Reorganization under 132.2 The following document was issued prior to the September 19, 2005 announcement that the provision of advance income tax rulings on income trusts and other flow-through entities would be postponed while the Department of Finance consultations are underway and until the government announces what action it may take. SUBJECT: Reorganization under 132.2 XXXXXXXXXX XXXXXXXXXX, 2005 Dear Messrs: Re: Advance Income Tax Ruling XXXXXXXXXX (XXXXXXXXXX Tax Services Office, XXXXXXXXXX Taxation Centre) XXXXXXXXXX (XXXXXXXXXX Tax Services Office) This is in reply to your emails dated XXXXXXXXXX in which you requested amendments to the facts and proposed transactions set out in the Advance Income Tax Ruling letter (document # 2005-011989) issued to the above-referenced taxpayers on XXXXXXXXXX, 2005 (the Ruling). ...

2005 Ruling 2005-0139661R3- Withholding Index-Linked Notes Unedited CRA Tags 212(1)(b)(iii)(D) 9 Principal Issues: Is the positive return of a foreign denominated index-linked note exempt from withholding under 212(1)(b)(iii)(D) Position: YES Reasons: Not linked to performance of the payor XXXXXXXXXX 2005-013966 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX This is in reply to your letter of XXXXXXXXXX, wherein you request an advance income tax ruling on behalf of the above named taxpayer. ... C. 1985(5th Supp.) c.1, as amended to the date hereof; (b) "A Co" means XXXXXXXXXX and is further described in paragraphs 1 to 3; (c) "CRA" means the Canada Revenue Agency; (d) "Final Index Value" means the value of the Index on the third business day prior to the Maturity Date of the Note; (e) "Index" means the XXXXXXXXXX; (f) "Index Return" means the positive amount, if any, that would be added to the Principal Amount and is calculated based on the change in the value of the Index between the Initial Index Value and Final Index Value as described in paragraph 8(b); (g) "Issue Date" means the date a Depositor advances an amount to A Co and the Notes are issued; (h) "Initial Index Value " means the value of the Index on the Issue Date of the Note; (i) "Maturity Date" means a date that is a stipulated date between XXXXXXXXXX and XXXXXXXXXX years after the Issue Date, upon which date the note would mature; (j) " Notes" means the Notes to be issued pursuant to the XXXXXXXXXX program and further described in paragraphs 6 and 7; (k) "OSFI" means the Office of the Superintendent of Financial Institutions; (l) "Regulations" means the Income Tax Regulations; and (m) "XXXXXXXXXX" means a fund-raising program which involves the issuance of debt obligations XXXXXXXXXX residents pursuant to a shelf prospectus, prospectus supplement and various terms supplements filed with XXXXXXXXXX; Statement of Facts 1. ...

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 ...

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. ...