税务信息

税务信息

全球十大赌博靠谱平台公司和推荐全球十大赌博靠谱平台, 根据所得税法(加拿大), 以及任何类似的省或地区立法, 分别指定全球十大赌博靠谱平台公司或推荐全球十大赌博靠谱平台支付的所有股息, 12月后. 31, 2005, 是“合格的股息”，除非全球十大赌博靠谱平台公司或加拿大横加管道有限公司另行通知. 一个合格的股息支付给加拿大居民是有权提高股息税收抵免.

全球十大赌博靠谱平台支付给加拿大以外股东的股息需缴纳加拿大非居民预扣税. 对于居住在美国和加拿大税收条约适用的其他国家的投资者，一般税率为15%.

有效的简. 1, 2018, the US Internal Revenue Service (IRS) regulations require certain foreign payers of dividends or interest to US persons (including resident aliens) to withhold and pay to the IRS 24 per cent (reduced from 31 per cent) of such payments ("Backup Withholding"). 根据加拿大法律，非居民的税率为15%，除此之外，还需缴纳备用预扣税. 根据加拿大法律，非条约国家的居民须缴纳25%的股息预扣税.

• 1998年美国股东所得税资料 (14 KB, PDF)
  (包括普通股息收入, 减少全球十大赌博靠谱平台普通股的税基, 以及资本收益信息.)


• 联合管理资料通告(5/98) (1mb, PDF)(有关一九九八年七月二日合并的资料.)

回复:1998年7月2日《推荐全球十大赌博靠谱平台》

如5月19日联合管理资料通告第66 - 70页所载加拿大所得税部分所述, 1998年(“联合资料通告”), the determination of the fair market value of certain shares is relevant to the shareholders of NOVA and TransCanada in determining the Canadian income tax consequences of the transactions described in the Plan of Agreement (the "Plan"), 7月2日生效的, 1998.

本通告中未另有定义的所有大写术语，其含义与联合资料通告中所载的含义相同. 加拿大税务局可能会接受一些不同的方法来评估上市公司的股票在一个特定的时间.

为您的信息, NOVA and TransCanada are presently planning for purposes of their respective Canadian tax filings to determine the fair market value of the publicly traded shares by reference to the ten day weighted average prices as transacted on The Toronto Stock Exchange.

基于十天加权平均价格的估值方法, 公平市价为:

NOVA普通股(合并前)	$16.90
横加公司普通股	$32.50
NOVA普通股(合并后)(在联合信息通告中称为NOVA化学品普通股)	$27.85

使用这种估值方法，

1. NOVA普通股的出售收益为16美元.90;
2. NOVA普通股股东获得TransCanada普通股的初始成本为32美元.50;
3. 为计算横加公司普通股(在联合信息通告中称为EnergyCo .)的成本而使用. 普通股)在计划生效后立即支付$5.57 ( .2 of $27.85 to reflect the 1 for 5 share consolidation) must be deducted from the adjusted cost base otherwise determined of each 横加公司普通股;
4. NOVA普通股(合并后)的成本(在联合信息通告中称为NOVA化学普通股)为27美元.85.

上述资料是根据两家公司加拿大股东提出的许多要求而提供的. This letter is not intended to be a substitute for the description of tax consequences in the Joint Information Circular and should not be construed to be legal, 业务, 向任何特定股东提供税务或估值建议. 相应的, 股东应就该计划对其造成的税务后果征询其顾问的意见, 特别是当股东希望采用不同的估值方法时.

除上述之外, NOVA will be sending its shareholders T5 income tax reporting slips for purposes of reporting the deemed dividend arising on the cash payment in lieu of (and on the cancellation of) an interest in a fractional share as described on page 68 of the Joint Information Circular.如果你对上述任何一项有任何问题, 请联系NOVA(1-)或TransCanada (1-).

回复:1998年7月2日《推荐全球十大赌博靠谱平台》

The plan of Arrangement (the "Plan") involving NOVA Corporation ("NOVA") and TransCanada PipeLines Limited ("TransCanada") described in the 联合管理资料通告 dated May 19, 一九九八年七月二日起生效(“联合资料通告”), 1998年(“生效日期”). 如美国所得税部分所述, 载于联合资料通告第70至75页, the fair market value of a common share of NOVA on the Effective Date after consummation of the Plan (a "NOVA common share" which is referred to in the Joint Information Circular as a NOVA Chemicals Common Share) and the fair market value of a common share of TransCanada without giving effect to the distribution of the NOVA Common Shares (a "横加公司普通股") is relevant to shareholders of TransCanada and NOVA for purposes of determining certain United States federal income tax consequences to them of the Plan. 本信的目的是提供有关此类公平市场价值估计的信息.

本通告中未另有定义的所有大写术语，其含义与联合资料通告中所载的含义相同.

在某一特定时期，美国国税局可能会采用不同的方法来评估一家上市公司的股票价值.

根据与美国税务顾问的讨论, we believe that it would be reasonable to use the following amounts (which are expressed in United States dollars) as estimates of fair market value:

横加公司普通股	$22.23
NOVA公共股份(在联合信息通告中称为NOVA化学品公共股份)	$20.89

The estimated fair market value of a 横加公司普通股 was derived from the simple average of the high and low trading prices on the Toronto Stock Exchange on July 2, 1998. The estimated fair market value of a NOVA公共股份(在联合信息通告中称为NOVA化学品公共股份) was derived from the opening trading price on the Toronto Stock Exchange on July 3, 1998. 这些数额是根据该日期生效的中午汇率换算成美元的.

使用这些估计值，

1. NOVA普通股的公平市场价值为11美元.56 ( .52 x $22.23);
2. NOVA普通股股东收到的横加普通股的初始税基, 在因NOVA普通股分配而对该税基进行任何调整之前, 是22美元.23;
3. The initial tax basis in a NOVA公共股份(在联合信息通告中称为NOVA化学品公共股份) received by NOVA and TransCanada common shareholders was $20.89.

TransCanada intends to report to United States shareholders in February 1999 the portion of the fair market value of a NOVA公共股份(在联合信息通告中称为NOVA化学品公共股份) that should be treated as a dividend for US federal income tax purposes.

上述资料是根据两家公司的美国股东提出的许多要求而提供的. This letter is not intended to be a substitute for the description of tax consequences in the Joint Information Circular and should not be construed to be legal, 业务, 向任何特定股东提供税务或估值建议. We believe that the use of the trading prices set forth above is a reasonable approach to estimate the fair market values of a 横加公司普通股 and a NOVA Common Share for purposes of determining certain United States federal income tax consequences of the Plan; however, 如上所述, 可为此目的利用其他办法. 相应的, shareholders should review the United States tax section in the Joint Information Circular and should consult their own advisors as to the tax consequences to them of the Plan in their particular circumstances, 特别是当股东希望采用不同的估值方法时.

除上述之外, NOVA will be sending its United States shareholders NR4 supplementary income tax reporting slips for purposes of reporting for Canadian federal income tax purposes the deemed dividend and related non-resident withholding tax arising on the cash payment in lieu of (and on the cancellation of) an interest in a fractional share as described on page 70 of the Joint Information Circular.

如果你对上述任何一项有任何问题, 请联系NOVA 1-或横加公司1-.