Search - 哈尔滨到北京 公里数

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Ruling

2000 Ruling 2000-0043393 - SDA LONG TERM INCENTIVE PLAN

Yours truly, XXXXXXXXXX for Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...
Technical Interpretation - External

22 May 2001 External T.I. 2000-0047245 F - Divorce

., 2001 DTC 72, à la page 86: "... qu'il sera rempli [le deuxième critère] si une personne ne fait que participer à une opération, non pour son propre bénéfice mais pour celui de quelqu'un d'autre ou, même s'il agit pour son propre bénéfice, s'il agit aussi pour quelqu'un d'autre dans un contexte de réciprocité. ...
Technical Interpretation - External

14 June 2001 External T.I. 2001-0076595 - CAPITAL GAINS DEDUCTION-QFP

Subsection 73(3) states, in part, that "... the property was, before the transfer, used principally in the business of farming... ...
Ruling

2001 Ruling 2001-0069703 - LOSS CONSOLIDATION

These rulings are provided subject to the limitations and qualifications set out in Information Circular 70-6R4 issued by the Canada Customs & Revenue Agency on January 29, 2001 and are binding upon the Agency provided that the proposed transactions are completed on or before XXXXXXXXXX. ...
Miscellaneous severed letter

2001 Income Tax Severed Letter 2001-0071031 - Real estate corp., debt obligation, pension

The reference to "Supplemental Plan is implemented by XXXXXXXXXX " in the last paragraph is hereby deleted and replaced by "proposed transactions are completed by XXXXXXXXXX". ...
Ruling

2001 Ruling 2001-0076493 - STOCK OPTIONS BENEFIT DEFERRAL

The number of Shares that a Participant is entitled to acquire under his or her options is computed by taking the Participant's projected savings (interest included) (the "Projected Savings") in respect of the particular election and dividing by XXXXXXXXXX % of the market price of the Shares of Parent on the date that the Participant elected to participate in the Plan. ...
Technical Interpretation - Internal

22 August 2001 Internal T.I. 2001-0080427 - INTEREST DEDUCTION SEPARATION SETTLEMENT

For Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...
Technical Interpretation - External

25 October 2001 External T.I. 2001-0084095 - FLEXIBLE BENEFIT PLANS

Since the amount received is included in income, it would not cause the plan to fall outside the guidelines in IT-529. 2 & 4. ...
Technical Interpretation - External

21 November 2001 External T.I. 2001-0095285 - NON-RESIDENT NON-PROFIT ORGANIZATION

To the extent that it relates to a past transaction you should contact the appropriate Tax Services Office ("TSO") of the Canada Customs & Revenue Agency (the "CCRA"). ...
Technical Interpretation - External

5 October 2001 External T.I. 2001-0093215 F - impot grandes societes

Réponse de l'ADRC Selon le paragraphe 181.1(1) de la Loi, toute société est tenue de payer un impôt en vertu de la Partie I.3 de la Loi qui correspond à 0,225 % de l'excédent éventuel de son capital imposable utilisé au Canada pour une année d'imposition sur son abattement de capital pour l'année. ...

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