Search - 哈尔滨到北京 公里数

13 February 2006 External T.I. 2005-0161451E5- Indian employment income & loss from business Unedited CRA Tags 18(1)(c) 81(1)(a) Principal Issues: Two questions are posed: 1) if a status Indian incorporates a reserve-resident company and employs himself to perform duties off-reserve, is his employment income tax-exempt? ...

21 February 2006 External T.I. 2005-0120751E5- Specified Investment Business & Partnerships Unedited CRA Tags 125(7) Principal Issues: Would the exclusion in paragraph 125(7)(b) at the definition of specified investment business be met where the relevant associated corporation was a corporate partner and the partnership provided services to the particular corporation? ...

21 November 2017 CTF Roundtable Q. 1, 2017-0724301C6- 21 year planning & NR beneficiary Unedited CRA Tags 104(4); 107(2); 107(2.1); 107(5); 245 Principal Issues: Can the CRA comment on the tax implications associated with the distribution of property from a discretionary family trust to a Canadian corporation that is wholly owned by a non-resident individual in order to avoid the application of subsection 107(5)? ...

19 October 1999 External T.I. 9925055- GAINS & LOSSES ON OPTIONS Unedited CRA Tags 39(4) 39(5) 39(6) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

& NETHERLANDS Unedited CRA Tags 212(1)(d) ART 12 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

29 August 1997 External T.I. 9701145 F- TRANSFERT POUR CONTREPARTIE < JVM Unedited CRA Tags 80 245 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

16 December 1997 Ministerial Letter 9720528- WCB-WHETHER T5007 T/B ISSUED, $ OFFSET Unedited CRA Tags 56(1)(v) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

. / private hosp. Unedited CRA Tags 44 13(4) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

15 May 1998 External T.I. 9806245- HEALTH SPENDING ACCT & FLEX BENEFIT PLAN Unedited CRA Tags 6(1)(a)(i) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

6 July 1998 External T.I. 9811115- ATTRIBUTION & GENUINE LOAN Unedited CRA Tags 75(2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...