Search - 哈尔滨到北京 公里数

Vous nous présentez la situation d’un employeur qui a fait un don à ses employés représentant 70 % de leur salaire pour le manque d’une semaine de travail lors de la tempête de verglas en janvier 1998. ...

(In the present case a penalty will apply if an employee retires before the employee's total years of service plus age = 85) If an employer's plan allows an employee to count years of service with a former employer in order to reduce this penalty, we take the position that the years of service with the former employer are being recognized in computing the retiree's pension benefits. ...

Principal Issues: draft legislation re: housing loss & relocation Position: bridge financing now a benefit; carrying cost of old residence can still be paid be employer Reasons: new legislation XXXXXXXXXX D. ...

The GICs provide that “...XXXXXXXXXX ”. It is XXXXXXXXXX position that since most of its clients work and reside on reserve, and purchase the GICs on reserve with tax exempt income, the income earned on the GICs is situs on reserve and should therefore be tax exempt. ...

For example, one of the answers on page 2 of that information says, “ XXXXXXXXXX....” ...

La définition d'une perte apparente se retrouve à l'article 54 de la Loi et se lit en partie comme suit: «perte d'un contribuable résultant de la disposition d'un bien, dans le cas où, à la fois: a) au cours de la période qui commence 30 jours avant la disposition et se termine 30 jours après cette disposition, le contribuable ou une personne affiliée à celui-ci acquiert le même bien ou un bien identique (appelés «bien de remplacement» à la présente définition); b) à la fin de la période visée à l'alinéa a), le contribuable ou une personne affiliée à celui-ci est propriétaire du bien de remplacement ou a le droit de l'acquérir. (...)» ...

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

The criteria in subparagraph (a)(vii) is met if the property was used by the individual "... principally in the course of carrying on the business of farming in Canada A) in the year the property was disposed of by the individual, or B) in at least 5 years during which the property was owned by the individual... ...

In our view, the training provided under a TTF will generally fall within the non-taxable categories 1 & 2 of Technical News #13. ...

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