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Technical Interpretation - Internal

4 October 1999 Internal T.I. 9909897 F - MONTANT PENSION DIMINUE TEMPORAIREMENT

La Cour a alors fixé le montant de pension alimentaire payable par Monsieur pour Madame et ses deux enfants à un montant de XXXXXXXXXX $ par mois. 2. ...
Technical Interpretation - Internal

1 December 2015 Internal T.I. 2015-0588381I7 F - Classification of US-LLCs

La possibilité qu’une LLC soit impliquée dans une transaction de fusion, de consolidation, de continuation, de conversion ou de « domestication », ou en résulte, est prévue spécifiquement (§§ 18-209, 18-212, 18-213, 18-214 et 18-216). 2. ... Déterminer les caractéristiques de l’entité ou de l’arrangement commercial étranger en fonction du droit qui lui est applicable et des conditions prévues aux ententes se rapportant à l’entité ou à l’arrangement; 2. ...
Technical Interpretation - Internal

21 April 2010 Internal T.I. 2010-0355871I7 - Derivatives - Income or Capital

The Queen, (99 DTC 5669) the Supreme Court of Canada affirmed the following two principles: (1) the character of a foreign exchange gain or loss realized upon a repayment of debt generally follows the character of the underlying debt, and (2) the character of a foreign exchange gain or loss arising in connection with a hedging contract generally follows the character of the item to which the hedge relates. ... The two issues considered by the Tax Court of Canada were as follows: (1) whether the taxpayer was entitled to use hedge accounting for purposes of computing profits under section 9 of the Act, and, in the alternative, (2) whether the foreign exchange losses realized on the principal payments on the notes were on income or capital account. ...
Technical Interpretation - Internal

19 October 2006 Internal T.I. 2006-0173261I7 F - Avantage conféré par une fiducie

2. Est-ce que le paragraphe 105(2) de la Loi s'applique pour attribuer à une personne, les frais d'entretien, les taxes ou les impôts fonciers? ... 2. Qui serait imposé sur l'avantage que le fiduciaire ait désigné un bénéficiaire ou non? ...
Technical Interpretation - Internal

1 December 2005 Internal T.I. 2005-0161381I7 - Part XIII Tax

Canco's lease payments to Parent totaled $XXXXXXXXXX in XXXXXXXXXX. 2. ... The tax payable will be 10 percent of the gross amount of the payments made by Canco for the use of the Aircraft pursuant to paragraph 2 of Article XII of the Convention in those taxation years that Parent was a resident of the US under the Convention. ...
Technical Interpretation - Internal

3 June 1998 Internal T.I. 9732566 F - DÉDUCTIBILITÉ DES DÉPENSES DE VETEMENTS

Dans cette affaire, le contribuable, qui est avocat, a réclamé des frais de vêtements de 1 000 $ en 1992 et de 2 000 $ en 1994. ... Le coût des vêtements de cour de 1 000 $ en 1992 et de 2 000 $ en 1994 a donc été ajouté à la catégorie 8 de l'Annexe II du Règlement de l'impôt sur le revenu, ci-après le 'Règlement', et une déduction pour amortissement de 20% a été accordée. ...
Technical Interpretation - Internal

17 August 1995 Internal T.I. 9518307 - INDIANS - GUIDELINE 4

In terms of the Department's Guidelines, her employment income would be exempt under Guideline 2. ... Peguis Indian Band (1990), 2 S.C.R. 85, the Supreme Court of Canada described the purpose of the Indian Act as being the preservation of the entitlements of Indians to their reserve lands and the prevention of their erosion through taxation, but not the conferring of a general economic benefit upon Indians. ...
Technical Interpretation - Internal

8 July 2003 Internal T.I. 2003-0015997 - Classification of Internet Equipment

Servers AT&T's website glossary of telecommunication terms includes the following: server 1) In general, a server is a computer program that provides services to other computer programs in the same or other computers. 2) The computer that a server program runs in is also frequently referred to as a server (though it may contain a number of server and client programs). 3) In the client/server programming model, a server is a program that awaits and fulfills requests from client programs in the same or other computers. ... In this usage, if you can send signals to it, it's a terminal. 2) In telephony, the term Data Terminal Equipment (Data Terminal Equipment) is used to describe the computer end of the DTE-to-DCE (Data Communications Equipment) communication between a computer and a modem. 3) In computers, a terminal (sometimes qualified as a "dumb" terminal) is an end-use device (usually with display monitor and keyboard) with little or no software of its own that relies on a mainframe or another computer (such as a PC server) for its "intelligence. ...
Technical Interpretation - Internal

27 May 2004 Internal T.I. 2003-0040621I7 F - Bien de la catégorie 14 - Concession

Les CHSLD ont comme but de remplir une des missions sociales identifiées par le MSSS, à savoir, d'offrir aux gens en perte d'autonomie, un milieu de vie adapté et sécuritaire. 2. ... Vous considérez l'une des deux possibilités suivantes: 1) Le contrat d'exploitation et le contrat d'utilisation des installations constituent des contrats de services et sont donc exclus de la définition de " concession " (en vertu de notre position énoncée au ¶11 du IT-477) ou, 2) Acheteur a payé pour obtenir un privilège, i.e. obtenir les contrats à la place de Vendeur (¶13 du IT-477 et ¶5b) du IT-143R2). ...
Technical Interpretation - Internal

20 December 2000 Internal T.I. 2000-0043937 - DAMAGE AWARDS

Paragraph 2 mentions the following: 2. To determine the tax treatment of such payments, the nature of the property for which the compensation is paid must be ascertained. ...

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