Search - 2005年 抽纸品牌 质量排名
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Technical Interpretation - External
17 June 2005 External T.I. 2005-0134441E5 - Labour Association Annulment & Bank Balance
17 June 2005 External T.I. 2005-0134441E5- Labour Association Annulment & Bank Balance Unedited CRA Tags 8(1)(i) 8(5) 149(1)(k) Principal Issues: Whether the payment of the labour association's bank balance after its annulment to its current members would affect its non-taxable status Position: No. ... In addition, since the association's dues were reasonable and its bank balance is not excessive, subsection 8(5) would have no application to disallow any deductions previously claimed by the of your association 2005-013444 XXXXXXXXXX Charles Rafuse 613-957-8967 June 17, 2005 Dear XXXXXXXXXX: Re: Labour Association Annulment and Bank Balance This is in reply to your letter of May 24, 2005, concerning the annulment of the XXXXXXXXXX and the excess funds in the association's bank account. ...
Technical Interpretation - External
1 December 2005 External T.I. 2005-0155975E5 - Cellular Phone Airtime Minutes & Taxable Benefits
1 December 2005 External T.I. 2005-0155975E5- Cellular Phone Airtime Minutes & Taxable Benefits Unedited CRA Tags 6(1)(a) Principal Issues: Whether an employee's personal use of airtime minutes of an employer provided cellular phone plan represent a taxable benefit under paragraph 6(1)(a) Position: Question of Fact. ... N30 3rd Floor Rob Ferrari Victoria BC V9A 7N2 (613) 957-2138 December 1, 2005 Dear Ms. Dibb: Re: Employees' Personal Use of Employer Provided Cellular Phone Airtime This letter is in reply to your e-mail of October 19, 2005 in respect of the above noted matter. ...
Technical Interpretation - External
3 February 2005 External T.I. 2005-0111871E5 F - Intérêts / mise à part de l'argent
3 February 2005 External T.I. 2005-0111871E5 F- Intérêts / mise à part de l'argent Unedited CRA Tags 20(1)(c) Principales Questions: Dans la mesure où l'entreprise continue d'être exploitée, les intérêts sur l'argent emprunté utilisé pour payer une dépense courante déductible continuent-ils d'être déductibles pour toute période postérieure à celle où la dépense a été effectuée? ... Roy, CGA Le 3 février 2005 Monsieur, Objet: Concepts de la fin admissible et du retraçage La présente est en réponse à votre lettre du 13 janvier 2005 par laquelle vous nous demandez notre interprétation relativement à la déductibilité des intérêts sur de l'argent emprunté utilisé pour effectuer des dépenses courantes d'entreprise dans un contexte de mise à part de l'argent. ...
Technical Interpretation - External
4 May 2005 External T.I. 2005-0120271E5 F - Change of Control - CDA & RDTOH
4 May 2005 External T.I. 2005-0120271E5 F- Change of Control- CDA & RDTOH Unedited CRA Tags 249(4) 256(7) 89(1) Principales Questions: In a given fact situation, where all the shares of a CCPC are sold to a sibling, whether (1) there is a change of control for the purpose of 249(4)? ... XXXXXXXXXX 2005-012027 Marc LeBlond Le 4 mai 2005 Monsieur, Objet: Vente des actions d'une société privée La présente est en réponse à votre fac-similé du 9 mars 2005 dans lequel vous nous demandez nos commentaires sur l'application de certaines dispositions de la Loi de l'impôt sur le revenu (ci-après la "Loi") relative à l'acquisition du contrôle d'une société et au calcul du "compte de dividendes en capital" (ci-après le "CDC"), au sens prévu au paragraphe 89(1) de la Loi, et de l'"impôt en main remboursable au titre de dividendes" (ci-après l'"IMRTD"), au sens du paragraphe 129(3) de la Loi, dans la situation décrite ci-après. ...
Ruling
2005 Ruling 2005-0149001R3 F - Underground Exploration Program - New Mine & CEE
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. ...
Technical Interpretation - External
28 February 2005 External T.I. 2004-0094071E5 - Principal Residence / Qualified Farm Property
28 February 2005 External T.I. 2004-0094071E5- Principal Residence / Qualified Farm Property Unedited CRA Tags 54 110.6 Principal Issues: Interaction of paragraph 40(2)(c) of the Act and the definition of "qualified farm property" in subsection 110.6(1) of the Act. ... Reasons: Paragraph 40(2)(c) applies for purposes of computing the gain from the disposition of land used in a farming business carried on by the taxpayer that includes property that was at any time the taxpayer's principal residence. 2004-009407 XXXXXXXXXX Karen Power, CA (613) 957-8953 February 28, 2005 Dear XXXXXXXXXX: Re: Qualified Farm Property and Principal Residence We are writing in reply to your letter of September 8, 2004, requesting our views on the interaction of subparagraph 40(2)(c)(i) of the Income Tax Act (the "Act") and the definition of "qualified farm property" in subsection 110.6(1) of the Act. ...
Technical Interpretation - External
1 February 2005 External T.I. 2004-0083921E5 F - Société mandataire, gain & CIÉ
1 February 2005 External T.I. 2004-0083921E5 F- Société mandataire, gain & CIÉ Unedited CRA Tags 126 Principales Questions: Voir ci-dessous Position Adoptée: Voir ci-dessous Raisons: Voir ci-dessous XXXXXXXXXX 2004-008392 Fouad Daaboul Le 1er février 2005 Madame, Objet: Corporation mandataire et Crédit pour impôt étranger La présente est en réponse à votre demande du 30 juin 2004 concernant le sujet mentionné en titre dans la situation décrite ci-après. ...
Ruling
2005 Ruling 2004-0096171R3 - Treaty Benefits & Carrying Business in Canada
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. ...
Current CRA website
SR&ED Program archives – 2005
SR&ED Program archives – 2005 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2005 is organized by date. [2005-11-17] Stock Option Benefits and Late SR&ED Claims Department of Finance proposes amendments to the Income Tax Act [2005-10-28] Application Policy SR&ED 2005-02: General Rules Concerning the Treatment of Government and Non Government Assistance [2005-09-08] Application Policy SR&ED 2005-01: Shared-Use-Equipment [2005-08-31] Plastics Guidance Document – New section on scale-up and related issues [2005-08-26] Recent changes to Form T661 [2005-08-26] Revised – brochure RC4290, Refunds for Small Business R&D This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program. [2005-07-29] Revised – Application Policy SR&ED 2002-02R2: Experimental Production and Commercial Production with Experimental Development Work – Allowable SR&ED Expenditures [2005-06-30] Revised – Application Policy SR&ED 2000-02R: Guidelines for resolving claimants' SR&ED concerns [2005-06-09] Note on stock option benefits claimed for SR&ED [2005-03-18] Subscribe to our electronic mailing list [2005-03-01] Revised – Guide to Form T661, Claiming Scientific Research and Experimental Development (PDF, 322 KB) [2005-02-11] Revised – Form T661, Claim for Scientific Research and Experimental Development (SR&ED) in Canada (PDF, 53 KB) [2005-01-24] SR&ED Strategic Business Plan [2005-01-24] Revised – brochure T4052, An Introduction to the Scientific Research and Experimental Development Program This brochure is replaced by brochure RC4472, Overview of the Scientific Research and Experimental Development (SR&ED) Tax Incentive Program. ...
Excise Interpretation
20 October 2005 Excise Interpretation 58003 - Follow-up – Request for Additional Information
20 October 2005 Excise Interpretation 58003- Follow-up – Request for Additional Information Unedited CRA Tags ETA 4; IA 87 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... On March 29, 2005, the CRA mailed you a return, and requested that you sign and send back the return to the address identified on the form. On July 7, 2005, the CRA once again issued you a letter, requesting that you file an excise tax return for the XXXXX taxation year. ...