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Technical Interpretation - Internal

20 April 1999 Internal T.I. 9902707 - CHILD SUPPORT PAYMENTS

Jim Wilson Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch- 4-... ...
Miscellaneous severed letter

16 March 1999 Income Tax Severed Letter 9905726 - MOVING EXPENSES

Jim Wilson Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch- 1-... ...
Technical Interpretation - External

10 May 1999 External T.I. 9818125 F - FAMILLES D'ACCUEIL

L'allocation maximum est de XXXXXXXXXX $ par mois. Cette allocation est fournie en tout ou en partie par les parents naturels de l'enfant. ...
Technical Interpretation - External

13 May 1999 External T.I. 9912425 - XXXXXXXXXX STATUS INDIANS EMPLOYEES

Comments were also provided based on the assumption that XXXXXXXXXX % of the store was on reserve and employees worked throughout it. ...
Technical Interpretation - External

31 May 1999 External T.I. 9821335 - FLEXIBLE BENEFIT PLAN - GENERAL ISSUES

For a discussion of “private health services plan,” we refer you to Interpretation Bulletins IT-529 (paragraphs 14 through 18) and IT-339, “Meaning of ‘Private Health Services Plan.’ In your letter, you stated that the client’s flex plan does not represent the trading of vacation entitlement. ...
Miscellaneous severed letter

22 June 1999 Income Tax Severed Letter 9833526 - VERTICAL AMALGAMATION, GOVERNMENT ASSISTANCE

Government Assistance Issue The issues are twofold and relate to the position taken in our file # 9809735: 1. whether subsection 127(18) of the Act applies to net government assistance against the SR&ED qualified expenditures only where the government assistance is provided with respect to the construction of a building which will be used primarily for SR&ED, or whether it may also apply where the building will be dedicated primarily to manufacturing but in which substantial SR&ED will be performed, and 2. where the assistance (or a large portion thereof) is received and the building is constructed prior to the commencement of the SR&ED, whether the assistance which can be attributed to the SR&ED is to be netted in its entirety against the SR&ED qualified expenditures in the year such expenditures are first incurred, even if the result is a negative pool balance. ...
Technical Interpretation - Internal

8 July 1999 Internal T.I. 9902987 - BREACH OF EMPLOYMENT CONTRACT (SCHWARTZ)

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

1999 Ruling 9910423 - INCENTIVE PLAN, RETIRING ALLOWANCE

Not inconsistent with 8 of IT-337R3 and Crighton 91 DTC 511. xxxxxxxxxx xxxxxxxxxx 991042 xxxxxxxxxx XXXXxXxXXX, 1999 Dear Sir/Madam: Re: Advance Income Tax Ruling- XXXXXXXXXX This is in reply to your letter dated XXXXXXXXXX, as amended XXXXXXXXXX, wherein you requested an advance income tax ruling on behalf of the above-noted taxpayer. ...
Technical Interpretation - Internal

10 November 1999 Internal T.I. 9924737 - MEDICAL EXPENSES

John Oulton Section Chief Business, Property & Employment Section III Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch?? ...
Technical Interpretation - External

5 November 1999 External T.I. 9828125 F - RÈGLE TRANSITOIRE - 112(3)

La couverture de la police est d'environ XXXXXXXXXX $. Le XXXXXXXXXX, OPCO continuait de posséder la police d'assurance-vie afin de financer le rachat d'une partie des actions privilégiées du capital-actions de GESTCOB possédées par GESTCOA après le décès de M. ...

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