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

17 February 1992 Income Tax Severed Letter 9201575- Dental plan — private health services plan Unedited CRA Tags 6(1)(a)(i), 248(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

20 May 1992 Income Tax Severed Letter 9204115- Natural gas turbine — capital cost allowance classification Unedited CRA Tags Reg. ...

27 September 1996 Income Tax Severed Letter 9602135- Indians — business income Unedited CRA Tags 81(1)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

11 October 1996 Income Tax Severed Letter 9631125- Capital gain election — non-resident individual Unedited CRA Tags 110.6(13), 110.6(5), 110.6(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

1 November 1921 Income Tax Severed Letter 9729760- Foreign affiliates — investment business Unedited CRA Tags 95 SUMMARY: Foreign affiliates- investment business—ITA-95—1997 Tax Executives Institute Conference- Question IX- Whether the activities of a foreign affiliate partner can influence the characterization of its income derived from a partnership. ...

13 August 1997 Income Tax Severed Letter 7M1608- Tuition tax credit — private tutoring Unedited CRA Tags 118.5(1)(a) SUMMARY: Tuition tax credit- private tutoring—ITA-118.5(1)(a)—Whether a tuition tax credit is available for private tutoring. ...

7 October 1996 Income Tax Severed Letter 9621455- Non-resident trusts — meaning of prescribed circumstances Unedited CRA Tags 94(1)(b) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

3 October 1996 Income Tax Severed Letter 9622615- Specified leasing property — refrigeration units Unedited CRA Tags Reg. 1100(1.13)(a)(v) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

23 June 1992 Income Tax Severed Letter- Capital gains exemption — dividend non-payment Unedited CRA Tags 110.6(8), 110.6(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

7 November 1991 Income Tax Severed Letter- Capitalization of debt — interplay of sections 69 and 80 Unedited CRA Tags 53(1), 69, 80 Subject: Paragraph 11, IT 293R In response to your telephone enquiry, attached is a copy of an opinion letter issued by this Directorate on November 28, 1990 which states that the position of the Department as described in our replies to question 3 at the 1981 Round Table and question 27 at the 1979 Round Table is no longer in effect. ...