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Depuis 1987, la municipalité prélève une taxe d'amélioration de quartier de 2 200 $ par année pour les égouts, l'aqueduc, le pavage et l'éclairage. ...

Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

Subparagraph 60(j.1)(v) of the Act states that "... and for the purposes of this paragraph, 'person related to the employer' includes... ...

You also cited various cases in support of your request for us to extend the scope of the " Indian Act Exemption for Employment Income Guidelines" (the "Guidelines"), that describe the employment situations covered by the Indian Act, in order to cover your situation. ...

Yours truly, for Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

See also 933542 (June 6, 1994), 922116 (October 20, 1992), 922047 (November 23, 1992 & January 12, 1993). ...

Yours truly, for Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

As the term is used in Canadian resource property, " mineral resource content" means minerals situated in the "mineral resource" as that term is defined in subsection 248(1) of the Act. ...

Principal Issues: Payments & benefit to MP's from their political parties Position TAKEN: General comments provided on taxation of salary supplements and benefits. ...