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Technical Interpretation - External
25 February 2010 External T.I. 2008-0302321E5 - Article XXI(2) Canada-Israel Treaty
For Director International & Trusts Division Income Tax Rulings Directorate Legislative and Regulatory Affairs Branch ENDNOTES 1 It is our understanding that an individual will be considered an Israeli resident if the individual's center of life is in Israel. ...
Technical Interpretation - External
9 December 2008 External T.I. 2008-0268281E5 - Bonds sold on secondary market
For Director International & Trusts Division Income Tax Rulings Directorate ENDNOTES 1 Subsection 214(7.1) will apply if the obligation was transferred from a person resident in Canada to a non-resident person, and back again. ...
Technical Interpretation - External
22 December 2008 External T.I. 2008-0302421E5 - 88(1)(d) Bump Negative ACB of Partnership Interest
. $500,000- (275,000) = $775,000]. In other words, it is your interpretation that the "negative ACB" of the partnership interest would increase the available "bump" room. ...
Technical Interpretation - External
15 January 2009 External T.I. 2008-0301331E5 - Solar Water heater
Depends on facts-- but generally yes Reasons: 2. as long as all the requirements are met & taxpayer claims CCA on cost net of grant per 13(7.1) XXXXXXXXXX 2008-030133 Lena Holloway January 15, 2009 Dear XXXXXXXXXX: This is in response to your electronic mail of November 21, 2008, wherein you requested our comments in respect of class 43.2 of Schedule II of the Income Tax Regulations (the "Regulations"). ...
Technical Interpretation - External
20 January 2009 External T.I. 2008-0284681E5 - Specified Investment Business
Yours truly, Sandy Parnanzone for Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...
Technical Interpretation - External
27 January 2009 External T.I. 2008-0296431E5 - Remote Work Locations
If the employee only incurred $100 in actual transportation costs but received a $540 allowance (i.e. 20 days * $27 per day) it could be argued that the amount paid by the Employer is in excess of a reasonable amount. ...
Technical Interpretation - External
30 January 2009 External T.I. 2008-0299791E5 - Clergy Residence Deduction
In your submission you have indicated that the Reverend will be applying his experience as a pastor to nurture and grow a congregation which you refer as "XXXXXXXXXX ". ...
Technical Interpretation - External
26 March 2007 External T.I. 2006-0216421E5 - Transfer of Life Interest - Farm Property
Subsection 73(3) states, in part, that "... the property was, before the transfer, used principally in the business of farming... ...
Technical Interpretation - External
11 May 2007 External T.I. 2006-0214351E5 F - Transfert d'un droit de propriété
En 2004, C, qui a contribué un montant initial de XXXXXXXXXX $ lors de l'achat de la propriété, a emménagé dans l'unité louée. ...
Technical Interpretation - External
4 September 2007 External T.I. 2007-0234521E5 - Principal Residence - Subsection 74.5(3) Election
The scenario can be summarized as follows: Husband (H) & Wife (W) are living separate and apart as a result of a breakdown in their marriage. ...