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Conference summary
5 October 2012 Roundtable, 2012-0453141C6 F - RCA, prohibited investment -- summary under Advantage
However … given that the terms and conditions of these types of contracts may vary significantly, we are unable to comment on the application of the concept of advantage to co-ownership agreements or split-premium life insurance arrangements. ...
Technical Interpretation - External summary
12 February 2015 External T.I. 2014-0550771E5 F - Allocation à des bénévoles - chantier particulier -- summary under Subsection 6(6)
. … Furthermore, the CRA generally considers that the rates…established by the Council…to be fair and reasonable. ...
Conference summary
10 October 2014 APFF Roundtable, 2014-0538241C6 F - 75(2) and definition of "earned income" in 146(1) -- summary under Earned Income
[T]he net rental income…preserves its character and the person who had transferred the property must include this income…in his or her return of income …. ...
Technical Interpretation - External summary
5 November 2014 External T.I. 2014-0529991E5 F - Avantage pour automobile-personne liée -- summary under Subparagraph 251(2)(b)(i)
. … Accordingly…we assume that Municipality would be the person who could elect the majority of the Board…. ...
Ruling summary
2014 Ruling 2014-0533601R3 - Spin-off butterfly - subsection 55(2) -- summary under Subsection 186(1)
" See summary under s. 55(1) – distribution. ...
Technical Interpretation - External summary
14 August 2014 External T.I. 2014-0527271E5 - Moving expenses -- summary under Subsection 62(3)
. … "Costs of cancelling the lease" includes additional penalties or administrative fees charged by a landlord…. ...
Technical Interpretation - External summary
25 March 2015 External T.I. 2014-0560351E5 - Canada-Hong Kong Tax Agreement -- summary under Section 219.2
25 March 2015 External T.I. 2014-0560351E5- Canada-Hong Kong Tax Agreement-- summary under Section 219.2 Summary Under Tax Topics- Income Tax Act- Section 219.2 Treaty with Hong Kong qualifies Ss. 115.1(1), 116(5.01), 219.2, 219.3 and 248(1) – "tax treaty" refer to agreements Canada has with, or with the government of, another country. ...
Technical Interpretation - External summary
25 March 2015 External T.I. 2014-0560351E5 - Canada-Hong Kong Tax Agreement -- summary under Section 219.3
25 March 2015 External T.I. 2014-0560351E5- Canada-Hong Kong Tax Agreement-- summary under Section 219.3 Summary Under Tax Topics- Income Tax Act- Section 219.3 Treaty with Hong Kong qualifies Ss. 115.1(1), 116(5.01), 219.2, 219.3 and 248(1) – "tax treaty" refer to agreements Canada has with, or with the government of, another country. ...
Technical Interpretation - External summary
25 March 2015 External T.I. 2014-0560351E5 - Canada-Hong Kong Tax Agreement -- summary under “Tax Treaty”
25 March 2015 External T.I. 2014-0560351E5- Canada-Hong Kong Tax Agreement-- summary under “Tax Treaty” Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- “Tax Treaty” Treaty with Hong Kong qualifies Ss. 115.1(1), 116(5.01), 219.2, 219.3 and 248(1) – "tax treaty" refer to agreements Canada has with, or with the government of, another country. ...
Technical Interpretation - External summary
17 February 2014 External T.I. 2014-0517491E5 F - Bien de remplacement - usages multiples -- summary under Paragraph 44(5)(b)
CRA stated (TaxInterpretations translation): … Building B is used solely to generate rental revenue. ...