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

Income Tax Convention (the " Convention") applies to exclude the amount. ...

Since this amount does not exceed 80% of the amount paid to the charity, the charity may issue a tax receipt for an eligible amount of $ 47,700 ($100,000 minus $52,300). ...

In Income Tax Technical News No. 10, dated July 11, 1997, it is stated that: Revenue Canada has traditionally taken the view that a net profits interest (NPI) would constitute a CRP where it entitled the holder to share in the net proceeds from the production and sale by the grantor of the NPI of oil or gas (footnote 1), or the output from a mineral resource in Canada. [...] the Department will accept that in situations similar to the above, an NPI can qualify as a CRP where the conditions of the NPI provide that 90% or more of the total payments for each particular year under the NPI will directly relate to the amount or value of the NPI grantor's production during that year from: i) an oil or gas well in Canada; ii) a natural accumulation of petroleum or natural gas in Canada; or iii) a mineral resource in Canada from which the NPI was granted and, in addition, the remaining payments will be connected to the operation of the above resource property from which the NPI was granted (the "90% test"). ...

In summary, if the first series qualified for distribution to the public, any of the following scenarios would enable the trust to qualify: 150 unitholders of 100 units of the first series; 150 unitholders of 25 units of the second series; (150- N) unitholders of 100 units of the first series + N unitholders of 100 units of the second series. ...

You posed this question: With the introduction of section 80.4(1.1)(b), to the extent evidence clearly exists that " it is reasonable to conclude that...the debt would not have been incurred" were it not for the employee's relocation, notwithstanding the introduction of section 6(23), would the taxable benefit under such arrangements be computed in accordance with the provisions of section 80.4? ...

More specifically, you have requested our comments regarding question # 2 on form T2200 regarding whether you normally require the employees to work away from your place of business, or in different places. ...

To the extent that it relates to a past transaction you should contact the appropriate Tax Services Office of the Canada Customs & Revenue Agency (the "CCRA"). ...

Our Comments: The taxation of the lump sum cash payments and the mobility payments available under the FRA program have been discussed in an earlier letter to Human Resources Development Canada (“HRDC”) (file # 5-982005). ...

L'allocation maximum est de XXXXXXXXXX $ par mois. Cette allocation est fournie en tout ou en partie par les parents naturels de l'enfant. ...

Comments were also provided based on the assumption that XXXXXXXXXX % of the store was on reserve and employees worked throughout it. ...