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Technical Interpretation - Internal

27 January 1998 Internal T.I. 9726737 - DEFINITION OF SPOUSE AND COHABITING SPOUSE

Obert A/Resource & Technical Officer 972673 Request for ruling- definition of "spouse" and "cohabiting spouse" This is in reply to Memorandum of October 3, 1997 in which you request clarification on the definition of "spouse" and "cohabiting spouse". ...
Technical Interpretation - Internal

15 July 1998 Internal T.I. 9809806 - FLOW-THROUGH SHARE AGREEMENT

In those situations where XXXXXXXXXX does make advances to XXXXXXXXXX, the FTS Agreement provides that the advances shall be allocated as follows: XXXXXXXXXX XXXXXXXXXX,” Section 3 of the FTS Agreement provides that XXXXXXXXXX agrees to incur Canadian exploration expenses (“CEE”) and/or Canadian development expenses (“CDE”) “in an amount equal to or lower than the 1998 Advances” received from XXXXXXXXXX and that it will issue flow-through shares, at a price of $XXXXXXXXXX per share, in an amount equal to the amount of CEE/CDE actually incurred, ie. the amounts described in XXXXXXXXXX above. ...
Technical Interpretation - Internal

5 June 1998 Internal T.I. 9808866 - JAPANESE PENSION INCOME

Harding Appeals & Referrals Division (613) 957-8953 Loraine Tremblay Director Attention: Peter Bush 980886 XXXXXXXXXX Japanese Disability Pension Payments This is in reply to your memorandum of April 6,1998, in which you asked us if certain amounts received by the above-noted individual are taxable in Canada. ...
Technical Interpretation - Internal

27 August 1998 Internal T.I. 9821516 - MOVING EXPENSES

Moore Ministerial Correspondence Division 952-1506 Client Services Directorate Attention: Joao Melo 7-982151 XXXXXXXXXX In response to your request of August 18, 1998, we are providing you with the following insert to be included in reply to a query raised by the above-noted taxpayer regarding moving expenses: The Income Tax Act provides that certain moving expenses incurred by an individual are deductible when calculating income for the year. ...
Technical Interpretation - Internal

30 July 1998 Internal T.I. 9805487 F - CDA PRICE ADJUSTMENT CLAUSE

LES FAITS Le XXXXXXXXXX, une société a déclaré, par voie d’une résolution de l’administrateur unique, un dividende en capital de XXXXXXXXXX $ payable le XXXXXXXXXX de la même année. ...
Technical Interpretation - Internal

27 October 1998 Internal T.I. 9827766 - TAXABLE BENEFITS - RECREATIONAL FACILITIES

In our view, provided that all employees have access to the Municipalities facilities, the passes provided in situation 1 & 2 would not be considered taxable in the employee’s income. ...
Technical Interpretation - Internal

1 December 1998 Internal T.I. 9829690 - 1998 BUDGET: HOUSING ASSISTANCE

The proposed legislation will apply to “... an amount paid or the value of assistance provided by any person in respect of, in the course of or because of, an individual’s office or employment...”. ...
Technical Interpretation - Internal

15 April 1994 Internal T.I. 9408517 - CAPITAL COST ALLOWANCE- MOTORHOMES

An "automobile" is defined as a motor vehicle that is designed or adapted primarily to carry individuals on highways and streets (...). ...
Technical Interpretation - Internal

21 March 1994 Internal T.I. 9404320 F - HLM

En 1991 cette société a vendu tous les immeubles qu'elle détenait et a réalisé un gain en capital de 900 000 $. ...
Technical Interpretation - Internal

2 May 1994 Internal T.I. 9409560 - CAPITAL AMOUNT PAID BY TRUST TO NON-RESIDENT (8192)

Sections: 212(1)(c) & 212(11)?? ...

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