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Technical Interpretation - External summary
4 May 2005 External T.I. 2005-0120271E5 F - Change of Control - CDA & RDTOH -- summary under Clause 256(7)(a)(i)(A)
4 May 2005 External T.I. 2005-0120271E5 F- Change of Control- CDA & RDTOH-- summary under Clause 256(7)(a)(i)(A) Summary Under Tax Topics- Income Tax Act- Section 256- Subsection 256(7)- Paragraph 256(7)(a)- Subparagraph 256(7)(a)(i)- Clause 256(7)(a)(i)(A) s. 256(7)(a)(i)(A) applied where taxpayer acquired shares of CCPC from his sister Ms. ...
Technical Interpretation - Internal summary
2 May 2005 Internal T.I. 2005-0119971I7 F - CDA - Excessive Election & Late Filed Election -- summary under Subsection 83(3.1)
2 May 2005 Internal T.I. 2005-0119971I7 F- CDA- Excessive Election & Late Filed Election-- summary under Subsection 83(3.1) Summary Under Tax Topics- Income Tax Act- Section 83- Subsection 83(3.1) where no s. 83(2) election filed for statute-barred year, CRA should request late election under s. 83(3.1) or, failing which, assess a taxable dividend under s. 184(4)(b)(ii) CRA never received a s. 83(2) election in respect of a dividend payable in 1997 by Yco to its sole shareholder, an individual ("Y"). ...
Technical Interpretation - External summary
1 February 2005 External T.I. 2004-0083921E5 F - Société mandataire, gain & CIÉ -- summary under Non-Business-Income Tax
1 February 2005 External T.I. 2004-0083921E5 F- Société mandataire, gain & CIÉ-- summary under Non-Business-Income Tax Summary Under Tax Topics- Income Tax Act- Section 126- Subsection 126(7)- Non-Business-Income Tax US taxes paid by a corporation based on falsely representing that the related gain was its gain could generate a FTC to the Canadian shareholder for which it in fact was agent A corporation acquired a building in the US as agent for its individual shareholder pursuant to a nominee agreement. ...
FCA
Partylite Gifts Ltd. v. Canada (Customs & Revenue Agency), 2005 FCA 157
Canada (Customs & Revenue Agency), 2005 FCA 157 Date: 20050503 Docket: A-252-04 Citation: 2005 FCA 157 CORAM: ROTHSTEIN J.A. ... Judgment delivered from the Bench at Ottawa, Ontario, on May 3, 2005. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A Date: 20050503 Docket: A-252-04 Citation: 2005 FCA 157 CORAM: ROTHSTEIN J.A. ...
News of Note post
18 September 2017- 11:20pm SCDA (2005) – Federal Court of Appeal finds that s. 138(11.3) does not generate a basis bump in the 1st year a Canadian insurer carries on business in another country Email this Content Webb JA affirmed the interpretation below by Pizzitelli J of s. 138(11.3): there is no deemed disposition under s. 138(11.3) in the first year a Canadian insurer carries on business in another country, so that the taxpayer (Standard Life) did not enjoy a tax-free basis bump of $1.2B. ... Summaries of SCDA (2005) Inc. v. Canada, 2017 FCA 177 under s. 138(11.3) and Tax Court Rules, s. 147(3). ...
FCA
Lanno v. Canada (Customes & Revenue Agency), 2005 FCA 153
Canada (Customes & Revenue Agency), 2005 FCA 153 Date: 20050502 Docket: A-478-04 Citation: 2005 FCA 153 CORAM: ROTHSTEIN J.A. ... Judgment delivered at Ottawa, Ontario, on May 2, 2005. REASONS FOR JUDGMENT BY: SHARLOW J.A. ... Date: 20050502 Docket: A-478-04 Citation: 2005 FCA 153 CORAM: ROTHSTEIN J.A. ...
FCTD
Mandate Erectors & Welding Ltd. v. Canada (Customs and Revenue Agency), 2005 FC 832
Mandate Erectors & Welding Ltd. v. Canada (Customs and Revenue Agency), 2005 FC 832 Date: 20050610 Docket: T-1919-04 Citation: 2005 FC 832 Ottawa, Ontario, June 10, 2005 Present: THE HONOURABLE MADAM JUSTICE MACTAVISH BETWEEN: MANDATE ERECTORS & WELDING LTD Applicant and CANADA CUSTOMS AND REVENUE AGENCY Respondent REASONS FOR ORDER AND ORDER [1] Mandate Erectors and Welding Ltd. seeks to have a 'fairness' decision of a tax official set aside submitting that, in all of the circumstances, the decision was unreasonable. ... Canada Customs and Revenue Agency, 2005 FCA 153, the standard of review applicable to such decision s is that of reasonableness. ... DATED: JUNE 10, 2005 APPEARANCES: Terence P. ...
Article Summary
Rod Butcher, "GST and Pensions - Back to the Future", GST & Commodity Tax, March 2005, p. 9. -- summary under Section 261.01
Rod Butcher, "GST and Pensions- Back to the Future", GST & Commodity Tax, March 2005, p. 9.-- summary under Section 261.01 Summary Under Tax Topics- Excise Tax Act- Section 261.01 ...
Tax Interpretations Translation
2 May 2005 Internal T.I. 2005-0119971I7 F - CDA - Excessive Election & Late Filed Election -- translation
2 May 2005 Internal T.I. 2005-0119971I7 F- CDA- Excessive Election & Late Filed Election-- translation ...