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Administrative Policy summary
25 July 2014 Interpretation 158278 -- summary under Subsection 167(1)
25 July 2014 Interpretation 158278-- summary under Subsection 167(1) Summary Under Tax Topics- Excise Tax Act- Section 167- Subsection 167(1) lease is given by franchisor subsidiary to franchisee In finding that the grant of a franchise by the Franchisor to a new Franchisee respecting a specific site qualified as the supply of a business that was established by the supplier (the Franchisor) notwithstanding that the Franchisor did not directly supply real estate to the franchisee and the site instead was subleased by a subsidiary of the Franchisor to the Franchisee, CRA stated: … Real property, whether purchased or leased, is normally required to carry on a food restaurant store/business. ...
Administrative Policy summary
14 January 2015 Interpretation 165076 -- summary under Qualifying Member
. … [W]here subparagraphs (c)(i) and (c)(ii) do not apply, a registrant would cease to be a specified member of the qualifying group where the registrant would no longer have a reasonable expectation of making taxable supplies. ...
Administrative Policy summary
ATR-66 (Cancelled) 20 April 1995. -- summary under Subsection 80.01(4)
Rulings The denied capital loss [under former s. 85(4)(a) – see now s. 40(2)(e.1)] on the drop-down of the Opco note will be added to the adjusted cost base of the Opco note under s. 53(1)(f.1). ...
Administrative Policy summary
16 March 2009 Interpretation Case No. 110027 -- summary under Subsection 240(1)
They would be required to account for the GST/HST to the extent of their share of the trust property …. ...
Administrative Policy summary
GST/HST Memorandum (New Series) 19.1 January 12, 2002 -- summary under Subsection 228(4)
Example – For example, Developer A, a registrant, takes over a construction project from Developer B, also a registrant, by purchasing the land and the units already under construction. ...
Administrative Policy summary
28 March 2002 Interpretation 34565 -- summary under Subsection 181(4)
. … Therefore, airlines...would be required to collect the GST/HST on the net value of the consideration for the award ticket once the accumulated mileage credits have been applied to reduce the value of the consideration for the supply. ...
Administrative Policy summary
Provincial income tax -- summary under Income-Producing Purpose
This position is consistent with the Exchequer Court of Canada's decision in Quemont Mining Corporation … v. ...
Administrative Policy summary
Provincial income tax -- summary under Paragraph 18(1)(t)
This position is consistent with the Exchequer Court of Canada's decision in Quemont Mining Corporation … v. ...
Administrative Policy summary
23 June 2015 Interpretation 144489 -- summary under 132.1(3)
[T]he employee working from…home … does not have an authority to contract on behalf of the Association. ...
Administrative Policy summary
30 December 2013 Ruling 136499 -- summary under Subsection 272.1(1)
After ruling that these amounts were subject ot GST/HST, CRA stated: The payment of these amounts to the General Partner is not linked to profit / loss from the business of the Limited Partnership. ...