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Administrative Policy summary
17 June 2025 STEP Roundtable, Q.5 -- summary under Paragraph 146.4(4)(j)
., government contributions exceed plan holder contributions, annual withdrawals are limited to 10% of the value in the RDSP at the beginning of the year – except that CRA has indicated that it may permit withdrawal requests above that limit in circumstances of financial hardship where it is just and equitable to do so. ...
Administrative Policy summary
P-171R "Distinguishing Between a Joint Venture and a Partnership for the Purposes of Section 273 Joint Venture Election" 24 February 1999 -- summary under Subsection 273(1)
The participant's specified interest could be x % of every product produced or 100% of one product and 0% of the other products.... ...
Administrative Policy summary
GST/HST memorandum 9.4 "Reimbursements" June 2012 -- summary under Subsection 175(1)
There is no employer – employee relationship between Company A and the employees of Company B. ...
Administrative Policy summary
Bulletin PST 316 "Bundled Sales and Leases" -- summary under Subsection 26(3)
. … Example 2 For $15,000 per month, you lease a restaurant building with affixed machinery (beer tap equipment) and various furniture. ...
Administrative Policy summary
2 December 2014 CTF Roundtable, Q. 4 -- summary under Subsection 212.1(4)
Therefore, … the application of subsection 212.1(4) in this case would defeat the objective of section 212.1…. ...
Administrative Policy summary
4 September 2003 Ruling 46189 -- summary under Subparagraph 7(a)(ii)
During Period 2, the s. 7(a)(ii) exemption will not apply to the Base Rents – nor will s. 6.1, since the Developer has acquired the Residential Units for the purpose of making supplies of the Units by way of assignment. ...
Administrative Policy summary
AD-18-01: "Taxable Benefit for the Personal Use of an Aircraft" 17 March 2018 -- summary under Subsection 15(1)
It is generally less favourable than that in (cancelled) IT-160R3 under which, for example, the benefit could be computed based on the cost of a first-class ticket in a wider range of circumstances (and for a “small, inexpensive aircraft,” might be based on an economy class fare) – and there was no mention of an imputed available-for-use benefit based on the aircraft’s cost. ...
Administrative Policy summary
17 May 2017 Interpretation 174642 -- summary under Subsection 191(3)
It is estimated that during the regular academic session from September to May, more than 10% of the units will be supplied for short-term stays (generating rentals of more than $20 per day) and, during June through August, that 90% or more of the apartment units will be supplied for short-term stays (under one month) – with the balance for long-term stays. ...
Administrative Policy summary
8 March 2018 CBA Commodity Taxes Roundtable, Q.7 -- summary under Money
8 March 2018 CBA Commodity Taxes Roundtable, Q.7-- summary under Money Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Money CRA reviewing whether crypto-currencies are "money" Does the position in 2013-0514701I7, that “Virtual currencies, such as Bitcoins, are not considered to be a currency … [so that] using Bitcoins to purchase goods or services would be treated as a form of barter transaction” still hold, or (given that the definition of “money” is not restricted to the listed items and includes “money”) does CRA consider the purchase and sale of crypto-currencies to be an exempt supply of a financial service (specifically, of money)? ...
Administrative Policy summary
GST/HST Memorandum 21-2 “Residential Care Services” January 2019 -- summary under Section 2
GST/HST Memorandum 21-2 “Residential Care Services” January 2019-- summary under Section 2 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule V- Part IV- Section 2 meaning of disability, underprivileged, operated/single supply of residential care “Underprivileged” generally “refers to an individual who, being unable to provide for their own or their dependants’ basic requirements (including food, shelter, clothing, fuel, utilities, household supplies, and special personal needs), is in need of assistance …. ...