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Technical Interpretation - Internal

18 March 2011 Internal T.I. 2011-0392021I7 - Cost of automobile for subsection 6(2) of the Act

According to the T4130- Employers' Guide: Taxable Benefits and Allowances, if an automobile is owned, the cost of the automobile for determining the standby charge is the total of the following two amounts: 1) the purchase price of the automobile, including any options, accessories, and GST/HST and PST, but not including any reduction for trade-in; and 2) the cost of additions (including GST/HST and PST) made to the automobile after it was purchased (added to the capital cost of the automobile for depreciation). ...
Technical Interpretation - Internal

9 June 2010 Internal T.I. 2010-0367591I7 - Indian--Business Income

You provided us with the following information: The taxpayer, XXXXXXXXXX advised that he is an Indian, as that term is defined in section 2 of the Indian Act. ...
Technical Interpretation - Internal

6 April 2009 Internal T.I. 2009-0310391I7 - Deduction of Legal Fees

Paragraph 2 of IT-365R2, Damages, Settlements and Similar Receipts, indicates that amounts received by a taxpayer as special or general damages for personal injury or death will generally be non-taxable; however, an amount which can reasonably be considered as income from employment rather than an award of damages will not be excluded from income. ...
Technical Interpretation - Internal

4 February 2010 Internal T.I. 2009-0336071I7 - Deductibility of GST

As outlined in paragraph 2 of IC 77-11, under normal circumstances, the GST reassessment is deductible for income tax purposes in the year in which it is payable. ...
Technical Interpretation - Internal

24 June 2008 Internal T.I. 2008-0275451I7 - Conversion of farm land to inventory

The parents still reside on part of the farm land today. 2. During XXXXXXXXXX, the parents through their agent (XXXXXXXXXX) applied to the local township office to have XXXXXXXXXX acres severed from their farm land into XXXXXXXXXX individual building lots. ...
Technical Interpretation - Internal

29 September 2008 Internal T.I. 2008-0286351I7 - Principal Residence

XXXXXXXXXX (the "Taxpayer") died in XXXXXXXXXX. 2. XXXXXXXXXX 3. ...
Technical Interpretation - Internal

25 February 2008 Internal T.I. 2007-0243871I7 F - Avantages imposables

"; 2. Mme A est résidente de XXXXXXXXXX. Elle séjourne de façon occasionnelle au Canada et selon les faits, elle aurait été présente au Canada seulement à quelques reprises entre les années 2001 et 2006. ...
Technical Interpretation - Internal

30 March 2006 Internal T.I. 2005-0156181I7 - Conversion of inventory to capital property

Her Majesty the Queen, (1994) 2 GTC 1019. In conclusion, based on the limited facts available to us, the taxpayer in your audit does not appear to meet the exception described in paragraph 4 of IT-102R2. ...
Technical Interpretation - Internal

11 May 2006 Internal T.I. 2006-0178781I7 F - Résidence des membres du clergé

., [1998] 2 C.T.C. 2013 (C.C.I.), portait sur des faits présentant une certaine similarité avec ceux de la présente affaire. ...
Technical Interpretation - Internal

29 June 2006 Internal T.I. 2006-0190791I7 F - Dépense d'intérêts - obligation légale

La société XXXXXXXXXX ("MÈRECO"), et sa filiale, XXXXXXXXXX ("FILIALE"), sont des sociétés canadiennes imposables au sens du paragraphe 89(1). 2. ...

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