Search - 哈尔滨到北京 公里数
Results 1991 - 2000 of 3399 for 哈尔滨到北京 公里数
Conference summary
28 May 2015 IFA Roundtable Q. 10, 2015-0581641C6 - IFA 2015 Q.10: 111(4)(e) election and 212.3 -- summary under Paragraph 212.3(10)(a)
. … See summary under s. 212.3(2). ...
Conference summary
28 May 2015 IFA Roundtable Q. 10, 2015-0581641C6 - IFA 2015 Q.10: 111(4)(e) election and 212.3 -- summary under Paragraph 212.3(18)(a)
. … See summary under s. 212.3(2). ...
Conference summary
28 May 2015 IFA Roundtable Q. 10, 2015-0581641C6 - IFA 2015 Q.10: 111(4)(e) election and 212.3 -- summary under Subsection 212.3(2)
. … However…the amount of the deemed dividend would be equal to nil. …The deemed disposition and reacquisition of shares pursuant to paragraph 111(4)(e) would neither constitute a transfer of any property by the CRIC for purposes of paragraph 212.3(2)(a) nor would it constitute any of the other amounts referred to in subsection 212.3(2)(a). ...
Technical Interpretation - External summary
11 September 2014 External T.I. 2013-0495091E5 - Reimbursement of employee's foreign tax -- summary under Paragraph 6(1)(a)
. … [T]he employer would be required to withhold a portion of the reimbursement payments in accordance with [Reg.] 102…. ...
Technical Interpretation - External summary
17 October 2014 External T.I. 2014-0532121E5 F - Frais professionnels - Divulgation volontaire -- summary under Paragraph 60(o)
See summary under s. 18(1)(a) – legal fees. ...
Technical Interpretation - External summary
22 October 2012 External T.I. 2012-0452491E5 F - Repas fournis dans le cadre d'une formation -- summary under Know-How and Training
. … [W]here training is undertaken to maintain, update or upgrade a skill used in the course of a business, the exercise of a profession or a commercially viable activity of a participant, the costs of registration for a training, which may include travel and meal expenses, is deductible as a current expense. ...
Conference summary
5 October 2012 Roundtable, 2012-0453581C6 F - Somme payable - revenus de placements -- summary under Subsection 104(24)
CRA stated: [T]he acknowledgement of debt does not appear … to satisfy the conditions set out above. ...
Technical Interpretation - External summary
6 August 2013 External T.I. 2012-0469481E5 F - Benefit under trust -- summary under Subsection 105(1)
Accordingly, that difference represented a taxable benefit to the purchaser, but such amount was required to be added to the purchaser's adjusted cost base under s. 52(1) – with a resulting reduction in the capital gain on the subsequent sale. ...
Technical Interpretation - External summary
6 August 2013 External T.I. 2012-0469481E5 F - Benefit under trust -- summary under Subsection 52(1)
Accordingly, that difference represented a taxable benefit to the purchaser, but such amount was required to be added to the purchaser's adjusted cost base under s. 52(1) – with a resulting reduction in the capital gain on the subsequent sale. ...
Technical Interpretation - External summary
13 March 2014 External T.I. 2013-0510791E5 - Non-cash long-service award and cash donation -- summary under Subsection 56(2)
. … Therefore, in light of the fact that the first $500 of a non-cash long-service award would have been non-taxable if it were received by the employee, it is our view that only the amount of the donation that exceeds $500 would be required to be included in the employee's income. ...