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Technical Interpretation - External
29 July 1999 External T.I. 9910065 - EMPLOYER-PAID EDUCATION COSTS
In determining the amount of income from an office or employment, paragraph 6(1)(a) of the Income Tax Act (the "Act") requires the inclusion of the value of any kind of benefits received or enjoyed "... in respect of, in the course of, or by virtue of an office or employment... ...