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Technical Interpretation - External
15 April 1996 External T.I. 9524585 F - PROPRIÉTÉ DES ACTIONS DÉTENUES DANS UNE FIDUCIE
Premier scénario Dans le premier scénario, la fiducie a trois bénéficiaires et elle détient toutes les actions votantes et participantes d'une société canadienne imposable qui exploite une entreprise active («Opco») et qui lui a versé un dividende imposable de 10 000 $. ...
Technical Interpretation - External
19 August 1996 External T.I. 9624805 - QUALIFIED INVESTMENT - RRSP
Yours truly, for Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...
Technical Interpretation - External
17 September 1996 External T.I. 9606205 F - FRAIS MÉDICAUX - TECHNOLOGISTES MÉDICAUX
La Loi canadienne sur la santé définit «medical practitioner» (médecin) comme (traduction) « une personne légalement autorisée à exercer la médecine au lieu où elle se livre à cet exercice». ...
Technical Interpretation - External
26 June 1995 External T.I. 9504225 - WAGE LOSS REPLACEMENT PLANS
Accordingly, you have asked whether, in such a situation, a WLRP could be provided through the establishment of a health & welfare trust. ...
Technical Interpretation - External
25 October 1995 External T.I. 9516075 F - VENTE A TEMPÉRAMENT - ÉLÉMENTS DE L'ACTIF
.): (...) it is my opinion that a purchaser has acquired assets of a class in Schedule B when title has passed, assuming that the assets exist at that time, or when the purchaser has all the incidents of title, such as possession, use and risk, although legal title may remain with the vendor as security for the purchase price as is the commercial practice under conditional sales agreements. ...
Technical Interpretation - External
11 October 1995 External T.I. 9424895 - QSBCS - CIRCULARITY
We have informed the Department of Finance ("Finance") of this circularity problem, however, should you wish to pursue this matter we would suggest that you write to Finance at the following address: Tax Policy & Legislation Branch Department of Finance 140 O'Connor Street L'Esplanade Laurier 17th Floor, East Tower Ottawa, Ontario K1A 0G5 In general subsection 110.6(8) of the Act is an anti-avoidance rule enacted to prevent the conversion of dividend income into exempt capital gains. ...
Technical Interpretation - External
1 December 1995 External T.I. 9529955 - GENERAL COMMENTS ON EMPLOYER-ADMINISTERED PHSP
Principal Issues: self-administered phsps & the rules relating to c/f, eligible expenses, etc. ...
Technical Interpretation - External
6 February 1996 External T.I. 9602845 - CONVERT EMPLOYER PAID DISABILITY PLAN TO NON-TAX
Principal Issues: can a disability plan to which the employer has contributed be converted to an employee pay all plan as originally intended-issue of retroactive changes and what constitutes a new plan as opposed to a continuation of an existing plan (where the liability for premiums has been shifted from employer to employees) Position:-cannot retroactively change the plan & it is a question of fact as to whether a plan amendment creates a new plan-the existing plan will be a plan which is subject to 6(1)(f) even if the plan documentation indicates otherwise because the employer did make contributions to it even if that was not the intent Reasons: question of fact to be determined by TSO or a ruling A. ...
Technical Interpretation - External
29 January 1996 External T.I. 9530235 F - AVANTAGE CONFÉRÉ A UN EMPLOYÉ-COTISATION CENTRE DE SANTÉ
Raisons POUR POSITIONS ADOPTÉES: i)Dossier # 920366. ii)Question de fait. 5-953023 XXXXXXXXXX Philip Diguer A l'attention de XXXXXXXXXX Le 29 janvier 1996 Mesdames, Messieurs Objet: Avantages conférés aux employés La présente est en réponse à votre lettre du 13 novembre 1995 par laquelle vous nous demandez notre opinion concernant l'objet mentionné en titre. ...
Technical Interpretation - External
19 March 1996 External T.I. 9531185 - COMMUTED VALUE OF U.S. DEFERRED ANNUITY TO CDN.RESIDENT
Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...