Search - 2005年 抽纸品牌 质量排名

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. ...

20 June 2006 External T.I. 2005-0149651E5 F- CEE / FEC Unedited CRA Tags 66.1(6) Principal Issues: In a given situation, where the exploration of a mining site starts up XXXXXXXXXX and costs must be incurred to make the site safe for the employees before further exploration can proceed, whether the costs related to making the site safe qualify as CEE? ... The Queen, 2005 DTC 55. 2005-014965 XXXXXXXXXX Marc LeBlond (613) 946-3261 Le 20 juin 2006 Monsieur, Objet: Qualification de certains travaux à titre de frais d'exploration au Canada La présente est en réponse à votre lettre du 1er septembre 2005 dans laquelle vous nous demandez nos commentaires concernant l'application de la Loi de l'impôt sur le revenu dans la situation décrite ci-après. ... La situation Votre société a entrepris récemment des travaux préliminaires d'exploration à l'égard d'une "ressource minérale ", au sens prévu au paragraphe 248(1), sur une propriété minière située au Canada (ci-après la "Propriété") XXXXXXXXXX. ...

You describe that the amounts of Aco’s and Bco’s refundable Part I tax, Dividend Refund, Part IV tax and net Part I tax owing for the Particular Taxation Year (assuming that Aco and Bco file their income return (hereinafter “T2”) for the Particular Taxation Year within the time frame specified in subsection 129(1)) are as follows: Aco Bco Refundable Part I Tax $ XXXXXXXXXX $ XXXXXXXXXX Dividend Refund $ XXXXXXXXXX $ XXXXXXXXXX Part IV Tax Payable $ XXXXXXXXXX $ XXXXXXXXXX Net Part I Tax Owing $ XXXXXXXXXX $ XXXXXXXXXX However, Aco misses the filing deadline specified in the preamble of subsection 129(1) for its T2 for the Particular Taxation Year to obtain a Dividend Refund for that year. ... For Tawa's 2005 Taxation Year, the Minister reduced Tawa’s RDTOH account balance by the amount of the denied Dividend Refund. ... In our view, in the situation described above, the dividend-recipient corporation, Bco, would be liable to pay an approximate amount of Part I tax of $ XXXXXXXXXX (related to its taxable investment income of $ XXXXXXXXXX) and of Part IV tax of $ XXXXXXXXXX for the Particular Taxation Year, and, would be entitled to a Dividend Refund of $ XXXXXXXXXX for that year. ...