Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查
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Technical Interpretation - External
31 January 2008 External T.I. 2007-0249051E5 - Taxation of Indirect Payments
Pursuant to the terms of the Collective Agreement, a Service Contractor is required to contribute XXXXXXXXXX% of the gross compensation paid to a Member (referred to as an "Insurance Contribution") and another XXXXXXXXXX % of the gross compensation paid to a Member (referred to as a "Retirement Contribution") to the Union when the particular Service Contractor engages the services of a Member. ...
Technical Interpretation - External
3 April 2006 External T.I. 2005-0164621E5 - min tax allocation among trusts in yr of wind-up
Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - External
2 May 2006 External T.I. 2005-0112511E5 - Association: shares held in disc trust for minors
Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - External
9 November 2006 External T.I. 2006-0185451E5 - Employee motor vehicle deduction
9 November 2006 External T.I. 2006-0185451E5- Employee motor vehicle deduction Unedited CRA Tags 6(1)(b) 8(1)(h.1) Principal Issues: 1) How should an employer complete Questions 1 & 2 on the T2200? ...
Technical Interpretation - External
16 November 2006 External T.I. 2006-0197591E5 - Class 41(a), prime metal, mining tax on potash
& 2. As per position taken in previous correspondence and supported by previous comments received from officials at NRCan. 3. ...
Technical Interpretation - External
11 January 2007 External T.I. 2006-0182591E5 - life insurance and eligible funeral arrangements
Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - External
14 April 2005 External T.I. 2004-0107991E5 F - Participation à des études cliniques
Lorsqu'il s'agit de paiements d'honoraires pour services rendus à inclure dans le revenu d'entreprise du récipiendaire, le payeur doit produire un feuillet T4A si le montant du paiement est plus élevé que 500 $ pour un récipiendaire donné. ...
Technical Interpretation - External
30 May 2005 External T.I. 2005-0127861E5 - Securities transactions - capital gain or income
X, to buy and sell call and put options on your behalf on your US $ margin account. ...
Technical Interpretation - External
21 November 2005 External T.I. 2005-0121232E5 F - Bien agricole admissible
À notre avis, l'emploi de l'expression "tout au long de la période [...] précédant ce moment" laisse entendre que le droit de propriété sur le bien doit revenir à une des personnes visées aux sous-alinéas (i) à (iii) ci-dessus tout au long d'une période combinée et non-interrompue d'au moins 24 mois précédant immédiatement la disposition du bien. ...
Technical Interpretation - External
7 September 2005 External T.I. 2004-0099541E5 - Moving Expenses
Wording such as " paid in the year" is generally used in provisions allowing for a deduction on a cash basis throughout the Act. ...