Search - 三河市 市委书记 现任
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Article Summary
Joint Committee, "Subject: Proposed Part II.2 Tax – Tax on Repurchases of Equity – ‘Reorganization Transaction", 26 March 2024 Joint Committee Submission -- summary under Variable B
Joint Committee, "Subject: Proposed Part II.2 Tax – Tax on Repurchases of Equity – ‘Reorganization Transaction", 26 March 2024 Joint Committee Submission-- summary under Variable B Summary Under Tax Topics- Income Tax Act- Section 183.3- Subsection 183.3(2)- Variable B Acquisition of Targetco for cash and Acquisitionco equity Where the shareholders of Targetco (which will not be delisted until some time thereafter) are to receive a combination of cash and shares of Acquisitionco, the cash component is included in Variable B of the formula in proposed s. 183.3(2) (so that it is subject to the tax) because equity of a covered entity (Targetco) is acquired in the taxation year pursuant to a reorganization transaction described in para. ...
Article Summary
Roderick I’Anson Banks, "Lindley & Banks on Partnership", (Sweet & Maxwell, 20th Ed.) 2017 -- summary under Section 6
Roderick I’Anson Banks, "Lindley & Banks on Partnership", (Sweet & Maxwell, 20th Ed.) 2017-- summary under Section 6 Summary Under Tax Topics- Other Legislation/Constitution- Ontario- Partnerships Act- Section 6 Effect of s. 5 of the Partnership Act 1890 (U.K.) ...
Article Summary
PWC, "Tax Insights: Investment limited partnerships ─ GST/HST & QST filing obligations", Issue 2020-27, May 04, 2020 -- summary under Subsection 225.4(6)
PWC, "Tax Insights: Investment limited partnerships ─ GST/HST & QST filing obligations", Issue 2020-27, May 04, 2020-- summary under Subsection 225.4(6) Summary Under Tax Topics- Excise Tax Act- Section 225.4- Subsection 225.4(6) Addition of ILPs to SLFI world Most Canadian resident investment limited partnerships (ILPs) will be considered to be a Selected Listed Financial Institution (SLFI), starting January 1, 2019 (i.e. the 2019 fiscal year). ...
Tax Interpretations Translation
23 June 2014 External T.I. 2014-0528271E5 F - Terrain « adjacent » à la résidence principale -- translation
23 June 2014 External T.I. 2014-0528271E5 F- Terrain « adjacent » à la résidence principale-- translation ...
Tax Interpretations Translation
15 November 2006 External T.I. 2006-0190041E5 F - Biogas / Codigestion Process / Produced for Sale -- translation
15 November 2006 External T.I. 2006-0190041E5 F- Biogas / Codigestion Process / Produced for Sale-- translation ...
Tax Interpretations Translation
15 December 2006 External T.I. 2006-0182471E5 F - Intérêts " explicitement identifiés " -- translation
15 December 2006 External T.I. 2006-0182471E5 F- Intérêts " explicitement identifiés "-- translation ...
Tax Interpretations Translation
10 June 2019 Internal T.I. 2019-0796221I7 F - Qualification d’un véhicule à titre de « voiture de tourisme » -- translation
10 June 2019 Internal T.I. 2019-0796221I7 F- Qualification d’un véhicule à titre de « voiture de tourisme »-- translation ...
QCSC decision
. - Minister of National Revenue v. Samuel M. Ogulnik & Co. LTD, [1928-34] CTC 270
.- Minister of National Revenue v. Samuel M. Ogulnik & Co. LTD, [1928-34] CTC 270 MARTINEAU, J. ... It has been held that the making of wearing apparel by machines driven by electric power is " a manufacturing purpose. ‘ ‘ ‘ Idem Note 1. ... No doubt, speaking in the broadest sense, a 4 manufacturer ’ is one who makes or fabricates anything for use, and that within the literal definition of manufacturer’ would come a tailor who works cloths into suits for wear. ...
Current CRA website
Corporate Business Plan - In Brief 2000 | 2001 to 2002 | 2003
Corporate Business Plan- In Brief 2000 | 2001 to 2002 | 2003 Home | The CCRA Board of Management | Innovation at the CCRA | Our Strategic Foundation | Vision and Strategic Goals | Strategic Direction | Measuring our Performance | Our Investment | Need more information | Survey The 2000-2001 to 2002-2003 Corporate Business Plan marks a new beginning for our organization. ...
GST/HST Ruling
29 November 2012 GST/HST Ruling 123441 - – […] [Music Programs]
[XYZ] provides [#] [music programs]. […]. You provided the following descriptions of the [music programs]: * […] [Descriptions of Programs A & Program B] […] 2. According to the information provided by […], the following musical concepts are taught in […] [Program B]: […] 3. […] [Students] may start […][the] programs at any age. […]. A certain set of skills must be evident before a [student] moves on to the next class. 4. […] 5. […]. 6. […] 7. ...