Search - 临汾市2天旅游行程
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Technical Interpretation - External summary
29 August 1991 T.I. (Tax Window, No. 8, p. 2, ¶1425) -- summary under Anniversary Day
(Tax Window, No. 8, p. 2, ¶1425)-- summary under Anniversary Day Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(11)- Anniversary Day Discussion of the determination of "anniversary day" in various contexts respecting shareholder loans or advances. ...
Technical Interpretation - External summary
Various T.I. (Tax Window, No. 2, p. 9, ¶1181) -- summary under Subsection 181(3)
(Tax Window, No. 2, p. 9, ¶1181)-- summary under Subsection 181(3) Summary Under Tax Topics- Income Tax Act- Section 181- Subsection 181(3) Summaries of various technical interpretations indicating various anomalies. ...
Technical Interpretation - External summary
2 May 2008 External T.I. 2007-0249941E5 - Dividend designation -- summary under Subsection 89(14)
2 May 2008 External T.I. 2007-0249941E5- Dividend designation-- summary under Subsection 89(14) Summary Under Tax Topics- Income Tax Act- Section 89- Subsection 89(14) An eligible dividend designation by a CCPC must specify an amount. ...
Technical Interpretation - External summary
22 March 1991 T.I. (Tax Window, No. 2, p. 22, ¶1220) -- summary under Paragraph 110.6(14)(e)
(Tax Window, No. 2, p. 22, ¶1220)-- summary under Paragraph 110.6(14)(e) Summary Under Tax Topics- Income Tax Act- 101-110- Section 110.6- Subsection 110.6(14)- Paragraph 110.6(14)(e) S.110.6(14)(e) extends the definition of "related persons" for purposes of the enhanced capital gains exemption. ...
Technical Interpretation - External summary
18 December 1990 T.I. (Tax Window, Prelim. No. 2, p. 20, ¶1061) -- summary under Subsection 130.1(6)
No. 2, p. 20, ¶1061)-- summary under Subsection 130.1(6) Summary Under Tax Topics- Income Tax Act- Section 130.1- Subsection 130.1(6) Retirement and nursing homes qualify as residential property. ...
Technical Interpretation - External summary
2 April 1992 External T.I. 5-920818 -- summary under Income-Producing Purpose
2 April 1992 External T.I. 5-920818-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose Fees paid to an RESP trust are not deductible by the subscriber. ...
Technical Interpretation - External summary
2 October 2014 External T.I. 2013-0506551E5 - Transitioning from 15(2) to a PLOI -- summary under Subsection 15(2)
2 October 2014 External T.I. 2013-0506551E5- Transitioning from 15(2) to a PLOI-- summary under Subsection 15(2) Summary Under Tax Topics- Income Tax Act- Section 15- Subsection 15(2) s. 15(2) applies only to 1st loan ...
Technical Interpretation - External summary
2 November 1994 External T.I. 9423845 - PARAGRAPH 60(J.1) -- summary under Paragraph 60(j.1)
2 November 1994 External T.I. 9423845- PARAGRAPH 60(J.1)-- summary under Paragraph 60(j.1) Summary Under Tax Topics- Income Tax Act- Section 60- Paragraph 60(j.1) The years in which an employee was employed by a foreign subsidiary can be taken into account. ...
Ministerial Letter summary
2 November 1994 Ministerial Letter 9427918 - DIRECT TRANSFER FROM RPP TO RRIF -- summary under Subsection 147.3(4)
2 November 1994 Ministerial Letter 9427918- DIRECT TRANSFER FROM RPP TO RRIF-- summary under Subsection 147.3(4) Summary Under Tax Topics- Income Tax Act- Section 147.3- Subsection 147.3(4) General explanation of "single amount" and of Regulation 8517. ...
Ministerial Letter summary
2 January 1994 Ministerial Letter 9405318 - DEDUCTIBILITY OF RESTAURANT MEALS -- summary under Subsection 67.1(1)
2 January 1994 Ministerial Letter 9405318- DEDUCTIBILITY OF RESTAURANT MEALS-- summary under Subsection 67.1(1) Summary Under Tax Topics- Income Tax Act- Section 67.1- Subsection 67.1(1) Gift certificates constitute food expenses, the deductibility of which is governed by s. 67.1(1). ...