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Technical Interpretation - Internal

19 December 1997 Internal T.I. 9724127 - LEASING

Chief Section du financement et des régimes Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...
Technical Interpretation - Internal

16 December 1997 Internal T.I. 9721777 - CHILD SUPPORT

Oulton Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch... ...
Technical Interpretation - Internal

16 April 1998 Internal T.I. 9732407 - Indian Act Income Tax Exemption

The issue is whether these individuals qualify for exemption under the guidelines in Revenue Canada’s publication Indian Act Exemption for Employment Income”. ...
Technical Interpretation - Internal

24 April 1998 Internal T.I. 9801607 - FILING - NON-RESIDENT CORPORATION

You may therefore wish to discuss this issue with the Transfer Pricing & Competent Authority Division of the International Tax Directorate. ...
Technical Interpretation - Internal

6 October 1998 Internal T.I. 9823137 F - INVENTAIRE - SUCCESSION

Le 6 octobre 1998 Services fiscaux de Sherbrooke Administration centrale Section Succession & Fiducies Sylvie Labarre, CA 50, Place de la Cité (613) 957-8953 Sherbrooke QC J1H 5L8 À l'attention de Monsieur René Tanguay 7-982313 Vérification de l’inventaire d’une personne décédée La présente est en réponse aux questions liées à la deuxième situation contenue dans votre note de service du 11 mai 1998 concernant la possibilité de consulter l’inventaire d’une personne décédée que le liquidateur d’une succession est tenu de faire conformément à l’article 794 du Code civil du Québec (ci-après «C.c.Q.»). ...
Technical Interpretation - Internal

28 October 1998 Internal T.I. 9825757 - NET ROYALTY AND COGPE

Seidel (613) 957-8974 982575 Saskatchewan Net Royalty Payments This is in reply to your October 5, 1998 request concerning the inclusion of Saskatchewan Royalty Petroleum & Natural Gas Lease payments in the definition of Canadian oil and gas property expense (“COGPE”) in subsection 66.4(5) of the Income Tax Act (the “Act”). ...
Technical Interpretation - Internal

17 November 1998 Internal T.I. 9828656 - TUITION - UNIVERSITY OUTSIDE CANADA

Reasons: See Rulings file # 1-982624 and 3-982624. November 17, 1998 Mike Pastuch HEADQUARTERS Manager G. ...
Technical Interpretation - Internal

6 January 1999 Internal T.I. 9833837 - DEFINITION OF SPOUSE

Jim Wilson Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch- 3-... ...
Technical Interpretation - Internal

18 January 1999 Internal T.I. 9828227 F - RACHAT D'OPTIONS D'ACHAT D'ACTIONS

Par conséquent, nous sommes d’avis que 3/4 du montant payé de XXXXXXXXXX $ est déductible en vertu du sous-alinéa 20(1)f)(ii) de la Loi. ...
Technical Interpretation - Internal

15 December 1998 Internal T.I. 9828107 - CHILD CARE EXPENSES

Jim Wilson Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch- 2- ...

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