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Ministerial Letter

1 September 1995 Ministerial Letter 9519408 - FELLOWSHIP EARNED INCOME OR NOT

MINISTER'S OFFICE (2) Y.S. 95-05286M DM'S OFFICE (1) ASSOCIATE DEPUTY MINISTER (1) ADM'S OFFICE (2) RETURN TO 15TH FLOOR, ALBION TOWER Signed on September 1, 1995 XXXXXXXXXX Dear XXXXXXXXXX: The Honourable David Anderson, Minister of National Revenue, has asked me to reply to your letter of July 15, 1995, regarding the inclusion of your XXXXXXXXXX fellowship in earned income for Registered Retirement Savings Plan (RRSP) purposes. ...
Ministerial Letter

15 March 1999 Ministerial Letter 9902818 - SPECIAL WORK SITE/REMOTE WORK LOCATION

Minister’s Office Political Assistant Gwen Moore February 16, 1999 952-1506 2 2 ...
Ministerial Letter

18 March 1999 Ministerial Letter 9902808 - ALBERTA HEALTH CARE PREMIUMS

Minister’s Office, Political Assistant Gwen Moore February 22, 1999 952-1506 2 2 ...
Ministerial Letter

1 September 1989 Ministerial Letter 73878 - Caisses enregistreuses et autre équipement - détermination de la catégorie fiscale appropriée

Gautier (section 148) en date du 2 mai 1989 dans laquelle vous nous `demandiez notre opinion sur la détermination de la catégorie fiscale appropriée pour des caisses enregistreuses et autres équipements. Résumé des faits 1.     24(1) 2.     24(1) Avis Tel que discuté avec vous lors de notre conversation téléphonique le 27 Juin 1989 (Gauthier/ Bourgeois), nous ne pouvons émettre d'opinion la question demandée et ce compte tenu du manque d'informations techniques fournies par le contribuable.  ...
Ministerial Letter

4 July 1997 Ministerial Letter 9711618 - SELF-ASSESSING SYSTEM

DM'S OFFICE (2) # 97-03007M ASSOCIATE DEPUTY MINISTER (1) # 97-02908M ADM'S OFFICE (2) PENDING RETURN TO INCOME TAX RULINGS AND INTERPRETATIONS DIRECTORATE 15TH FLOOR, ALBION TOWER Signed on July 4, 1997 XXXXXXXXXX Dear XXXXXXXXXX: I am responding to your letter addressed to the Honourable Paul Martin, Minister of Finance, concerning the administration of the Income Tax Act. ...
Ministerial Letter

26 February 1997 Ministerial Letter 9700678 - RRSP ADMINISTRATION FEES

DM'S OFFICE (2) DM #96-1855D ASSOCIATE DEPUTY MINISTER (1) ADM'S OFFICE (2) PENDING RETURN TO INCOME TAX RULINGS AND INTERPRETATIONS DIRECTORATE 15TH FLOOR, ALBION TOWER Signed on February 26, 1997 XXXXXXXXXX Dear XXXXXXXXXX: I am responding to your letter dated December 13, 1997, addressed to my predecessor, Mr. ...
Ministerial Letter

11 March 1998 Ministerial Letter 9722808 - 50% LIMITATION OF MEAL EXPENSES FOR TRUCKERS

Principal Issues: WHY GOVERNMENT TRUCK DRIVERS CAN RECEIVE A NON-TAXABLE $45 PER DAY MEAL ALLOWANCE WHEN SELF-EMPLOYED TRUCKERS CAN ONLY DEDUCT 50% OF MEAL EXPENSES Position: Explains difference between taxable allowances and limitations on deductions as well as limitations on employees to deduct expenses Reasons: DEPUTY MINISTER'S OFFICE (2) ADM'S OFFICE (2) PENDING RETURN TO INCOME TAX RULINGS AND INTERPRETATIONS DIRECTORATE 15TH FLOOR, ALBION TOWER March 11, 1998 XXXXXXXXXX Dear XXXXXXXXXX: Thank you for your letter of August 15, 1997, regarding your constituent's concerns about the 50 per cent limitation on the deductibility of his meal expenses at a time when government (salaried) truck drivers can receive a non-taxable $45 per day meal allowance. ...
Ministerial Letter

5 May 1998 Ministerial Letter 9804888 - TAXATION OF PROPERTY LEAVING CANADA

The Department of Finance responded to those recommendations on October 2, 1996, by announcing draft amendments to the Act, which, when enacted, will be effective as of that date. As a result, all persons, including trusts, who leave or transfer property from Canada, on or after October 2, 1996, will pay tax on most capital gains that have accrued in Canada up to the time of departure. ...
Ministerial Letter

29 September 1998 Ministerial Letter 9803558 - ENTERTAINMENT EXPENSES AT GOLF CLUBS

Dhaliwal by XXXXXXXXXX, on February 2, 1998. The Income Tax Act provides several restrictions with respect to the deductibility of expenses in computing income from a business or property. ... Kerr 957-2139 March 30, 1998- 2- ...
Ministerial Letter

27 November 1998 Ministerial Letter 9827608 - NEW EMIGRATION RULES

The Department of Finance responded to those recommendations on October 2, 1996, by announcing draft amendments to the Act, which, when enacted, will be effective as of that date. As a result, all persons, including trusts, who leave the country or transfer property from Canada on or after October 2, 1996, will pay tax on most capital gains that have accrued in Canada up to the time of departure. ...

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