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Technical Interpretation - Internal

12 December 2014 Internal T.I. 2014-0524751I7 F - Redevances perçues d'avance

This is evident from the various dictionary definitions of the word "royalty" when used in connection with a sum payable. ...
Technical Interpretation - Internal

6 February 2015 Internal T.I. 2015-0566681I7 F - Redevances perçues d'avance

This is evident from the various dictionary definitions of the word "royalty" when used in connection with a sum payable. ...
Technical Interpretation - Internal

4 July 2003 Internal T.I. 2002-0173367 - Timber Royalty

This is evident from the various dictionary definitions of the word "royalty" when used in connection with a sum payable. ...
Technical Interpretation - Internal

22 March 2001 Internal T.I. 2000-0049167 - NON RESIDENT INSURER CIF

Commissioner of Internal Revenue, which you provided to us, in connection with the current case. ...
Technical Interpretation - Internal

18 April 2019 Internal T.I. 2018-0753621I7 - Subsection 247(12)

On the second question, it is possible that the connection between the corresponding adjustment and the 247(12) deemed dividend might be sufficient to conclude favorably because they both emanate from the transfer pricing primary adjustments negotiated by both Competent Authorities. ...
Technical Interpretation - Internal

21 September 2021 Internal T.I. 2019-0807491I7 - Subsections 93.1(5) and (6)

Any references or discussion in this document pertaining to the characterization of LLC2’s interest as FAPI or as ABI is in connection with the characterization of the income in respect of USP only. ...
Technical Interpretation - Internal

18 March 2008 Internal T.I. 2007-0253591I7 - Determination of CCPC status

R. 2004 DTC 6636 (FCA), the Court upheld the trial judge's reliance on factors such as operational control, economic dependence and family connections to conclude the same person had de facto control over two (2) corporations, which were deemed to be associated pursuant to subsection 256(1) of the ITA. ...

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