Search - 哈尔滨到北京 公里数

PERTCO a des pertes autres que des pertes en capital (au sens de la définition prévue au paragraphe 111(8)) inutilisées d'un montant total de 200 000 $. 8. ...

Lithuania) subparagraph 5(2)(f) of the PE Article is a bit broader than the OECD Model provision and reads as follow: "(2) The term "permanent establishment" includes especially: (...) ...

Granby Construction & Equipment Ltd. v. M.N.R. (89 DTC 456) (Tax Court of Canada) applied the Hogan case but only with respect to the general principles on determining when a debt is bad. ...

Tax Exempt Entity is a “non-resident” of Canada within the meaning of subsection 248(1) of the Income Tax Act (the “Act”), for the purposes of subsection 2(3), Division D – Part I, Part XIII and Part XIII.2 of the Act. 5. ...

Principal Issues: Follow-up to our letters in files 7-964086 & 5-970419. ...

Attachment General Formula Rate for a Team A = General Formula Rate for a Team B Where “A” represents the number of days that a regular member of the team is expected to be present in Canada during the team’s regular season (including pre-season). ...

Reasons: See Rulings file # 971711, 951676, 930195, 961018, 910602 XXXXXXXXXX 982792 G. ...

See file # 9801315. The tax consequence of an amount received does not arise merely because a court order has so stipulated. ...

Principal Issues: Whether proposed foundation for R & D in XXXXXXXXXX qualifies under 149(1)(j) Position: Limited ruling provided that it will be considered the be constituted exclusively for the purpose of carrying on or promoting SR&ED for the purposes of 149(1)(j). ...

Dans une autre interprétation technique émise le 26 juillet 1994 et portant le numéro de référence # 941215, nous précisions notre opinion sur l'accumulation de surplus dans une fiducie de santé et de bien-être du même type que celle mentionnée précédemment. ...