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Technical Interpretation - Internal
10 June 1997 Internal T.I. 9708237 - NURSING HOMES IN BC LICENSED AS PRIVATE HOSPITALS
Chouinard A/Section Chief Business, Property & Employment Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...
Technical Interpretation - Internal
3 July 1997 Internal T.I. 9706767 - TRANSFER RPP TO RRSP EXCESS AMOUNT
Subparagraph 147.3(13.1)(b)(i) states "... all amounts each of which is an amount that was... ...
Technical Interpretation - Internal
30 July 1997 Internal T.I. 9717896 - CHILD SUPPORT - NEW RULES
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
11 June 1997 Internal T.I. 9713787 F - ATTRIBUTION DU GAIN EN CAPITAL D'UNE FIDUCIE
Tel qu'indiqué au paragraphe 1 du Bulletin d'interprétation IT-342R, "un montant payable à un bénéficiaire qui provient du revenu d'une fiducie (...) pour l'année doit être inclus dans le calcul du revenu du bénéficiaire pour l'année, que le montant lui ait été versé ou non au cours de l'année. ...
Technical Interpretation - Internal
9 February 1998 Internal T.I. 9702317 F - INDIENS - REVENU D'INTÉRET - DÉPOT A TERME
Un feuillet T5 a été émis par XXXXXXXXXX pour un montant de XXXXXXXXXX $ en 1995. ...
Technical Interpretation - Internal
12 February 1998 Internal T.I. 9719817 F - INDIENS - REVENU D'INTÉRET - FONDS DE PLACEMENT
Vous nous présentez la situation d'une Indienne inscrite qui réside dans une réserve et qui a reçu des revenus d'intérêts de XXXXXXXXXX Un feuillet T5 a été émis par XXXXXXXXXX pour un montant de XXXXXXXXXX $ en XXXXXXXXXX. ...
Technical Interpretation - Internal
27 February 1998 Internal T.I. 9729076 - FOREIGN TAX CREDIT FOR U.S. CITIZENS
.$2,727.20 at 10% $ 272.72 On dividend income of Cdn.$40,908.00 at 15% 6,136.20 On pension income of Cdn.$13,636.00 at 15% 2,045.40 Total foreign tax credit $8,454.32 This would be equal to the amount in Canadian currency of the U.S. paid after the U.S. tax credit. ...
Technical Interpretation - Internal
10 July 1998 Internal T.I. 9805177 - CAPITAL GAINS ELECTION
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
24 September 1998 Internal T.I. 9823157 - CHILD SUPPORT PAYMENTS
Reasons: See Question # 22 of #9723088 and T2020 with the Dept. of Finance and XXXXXXXXXX 1. ...
Technical Interpretation - Internal
11 May 1998 Internal T.I. 9809947 - ALLOWABLE BUSINESS LOSSES
Jim Wilson Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch?? ...