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Technical Interpretation - External
13 March 1998 External T.I. 9731105 - TRAVEL EXPENSES -CONSTR. EMPL.- DEDUCTIBLE?
". However, travel between job sites during the course of the work day by an employee in order to carry out a contract or contracts would be "travelling in the performance of the duties of the office or employment". ...
Technical Interpretation - External
2 July 1998 External T.I. 9804555 - DAMAGE SETTLEMENT
The settlement relating to the dismissal of an employee is as follows: a) $XXXXXXXXXX- 6 month's notice (salary + commission). b) $XXXXXXXXXX- mental distress, aggravated and punitive damages. c) $XXXXXXXXXX- pre-judgement interest. d) $XXXXXXXXXX- special damages for mortgage rate differential. e) $XXXXXXXXXX- job search expenses/re-training costs. f) legal fees totalling $XXXXXXXXXX. ...
Technical Interpretation - External
23 June 1998 External T.I. 9726375 F - APPLICATION DE LA LOI
Nous sommes d'avis que, dans votre exemple, un investisseur avisé et prudent qui aurait acheté les actions ordinaires ayant un capital versé de 100 $, se serait attendu, le jour où il les a acquises, à recevoir sur ces actions un dividende pas nécessairement calculé sur le capital versé desdites actions. ...
Technical Interpretation - External
8 October 1998 External T.I. 9733435 - CHILD SUPPORT
In your letter, you have also enclosed a letter (file # 971921) dated November 13, 1997. ...
Technical Interpretation - External
29 October 1998 External T.I. 9732605 F - DISPOSITION ET RÉACQUISITION D'UN IMMEUBLE
S’il n’y a pas d’autres transactions dans la catégorie 3 avant la fin de l’année, le particulier pourrait déduire un amortissement maximum de 4 900$ (98 000$ * 5%) selon le paragraphe 20(1)a) de la Loi. ...
Technical Interpretation - External
22 December 1998 External T.I. 9818185 - ROTH IRA, CANADIAN TAX ISSUES
Position The Department of Finance has announced in its Press Release # 98-129 dated December 18, 1998 that amounts that are required to be included in an individual’s income under the I.R. ...
Technical Interpretation - External
22 December 1998 External T.I. 9831675 - ROTH IRA, CANADIAN TAX ISSUES
Position The Department of Finance has announced in its Press Release # 98-129 dated December 18, 1998 that amounts that are required to be included in an individual’s income under the I.R. ...
Technical Interpretation - External
17 February 1999 External T.I. 9818815 - LIVING TRUST IN THE U.S.
Consistent with the Department's position in Technical News # 7 on revocable living trusts. ...
Technical Interpretation - External
5 March 1999 External T.I. 9904085 F - 8(1)A) DÉDUCTION POUR VOLONTAIRES
Cet alinéa prévoit une déduction maximum de 1 000 $ pour chaque employeur du contribuable qui est un gouvernement, une municipalité ou une administration. ...
Technical Interpretation - External
10 September 2018 External T.I. 2018-0772501E5 - Internal spin-off
Position: Yes – based on assumed facts. Reasons: Meets technical requirements. ...