Search - 哈尔滨到北京 公里数
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Ruling
30 November 1997 Ruling 9818203 F - RÉGIMES D'OPTION D'ACHAT D'ACTIONS
Pourvu que les conditions énoncées à l’alinéa 110(1)d) de la LIR soient respectées, l’employé visé aura droit à la déduction de 25 % prévue à cet alinéa à l’égard de la totalité du montant en espèces qui sera reçu par l’employé à la suite de l’exercice de son droit de recevoir la valeur économique de ses options. ...
Miscellaneous severed letter
11 August 1998 Income Tax Severed Letter 9819311 - TAX ON SIGNING BONUS - NON-RESIDENT ATHLETE
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). ...
Technical Interpretation - Internal
5 May 1998 Internal T.I. 9808496 - CAPITALIZATION OF INTEREST (COST PER PUPIL)
If you have any questions concerning this matter please feel free to contact us. for Director Financial Industries Division Income Tax Rulings & Interpretations Directorate Policy and Legislation Branch ...
Technical Interpretation - Internal
13 October 1998 Internal T.I. 9821607 - COMPUTATION OF LOAN LOSS RESERVES
Lee Workman Manager Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...
Technical Interpretation - Internal
5 November 1998 Internal T.I. 9806237 - ALLOWABLE BUSINESS INVESTMENT LOSSES
Jim Wilson Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch??... ...
Technical Interpretation - External
18 December 1998 External T.I. 9827925 - TUITION TAX CREDIT, EDUCATION TAX CREDIT
Reasons: See Rulings file # 971711, 951676, 930195, 961018, 910602 XXXXXXXXXX 982792 G. ...
Technical Interpretation - Internal
21 October 1998 Internal T.I. 9823767 - CHILD SUPPORT PAYMENTS
See file # 9801315. The tax consequence of an amount received does not arise merely because a court order has so stipulated. ...
Ruling
30 November 1997 Ruling 9733773 - PHANTOM STOCK
XXXXXXXXXX 973377 XXXXXXXXXX Attention: XXXXXXXXXX XXXXXXXXXX, 1998 Dear Sirs: Re: Advance Tax Ruling XXXXXXXXXX ("Opco")- Account # XXXXXXXXXX- Phantom Stock Plan This is in reply to your letters of XXXXXXXXXX, in which you request an advance income tax ruling on behalf of the above-named taxpayer. ...
Technical Interpretation - Internal
22 January 1999 Internal T.I. 9830327 - NORTHERN RESIDENTS DEDUCTION
Reasons: See File # 980159. “Travel expenses” includes air, train and bus fares, meals, hotel and motel accommodations, camping fees, incidentals such as taxis, road and ferry tolls, and automobile expenses directly related to the trip such as the cost of fuel, general maintenance (ex. oil, grease and servicing charges), repairs, licenses, and insurance as long as the costs are reasonable, are not on account of capital, and can reasonably be attributed to the trip. ...
Technical Interpretation - External
18 February 1999 External T.I. 9817165 - SEGREGATED FUND-FORM OF GUARANTEE
We are assuming that under the terms and conditions of the Policy the Policyholder would be allocated an additional 25 notional units in this case (25 @ $8/unit= $200). ...