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Current CRA website
Line 25500 – Prescribed Zones – Saskatchewan
Line 25500 – Prescribed Zones – Saskatchewan Place names followed by numbers are Indian reserves. ... Saskatchewan Table of the prescribed northern or intermediate zones for Saskatchewan Zone A – Prescribed Northern Zones Zone B – Prescribed Intermediate Zones Beaver Lake Black Lake Bushell Camsell Portage Chicken 224 Chicken 225 Chicken 226 Cluff Lake Collins Bay Eldorado Fond du Lac Fond du Lac 227 Fond du Lac 228 Fond du Lac 229 Fond du Lac 231 Fond du Lac 232 Fond du Lac 233 Goldfields Gunnar Lac la Hache 220 Lorado Points North Landing (north of Wollaston Lake) Stony Rapids Uranium City Waterloo Lake Wollaston Lake Air Ronge Amisk Lake 184 Beauval Bélanger (east of La Loche) Birch Portage 184A Brabant (Brabant Lake) Budd's Point 20D Buffalo Narrows Canoe Lake Canoe Lake 165 Canoe Lake 165A Canoe Lake 165B Canoe Narrows Canoe River Cantyre Carrot River 29A Churchill Lake 193A Clearwater River Dene 221 Clearwater River Dene 222 Clearwater River Dene 223 Cole Bay Cree Lake Creighton Cumberland 20 Cumberland House Denare Beach Deschambault Lake Descharme Lake Dillon Dipper Rapids Dipper Rapids 192C Elak Dase 192A Flin Flon (Saskatchewan) Fort Black Four Portages 157C Fox Point 157D Fox Point 157E Garson Lake Grandmother's Bay 219 Hall Lake (near Besnard Lake) Île-à-la-Crosse Île-à-la-Crosse 192E Island Falls Jan Lake Jans Bay Kinoosao Kitsakie 156B Knee Lake 192B La Loche La Loche West La Plonge 192 La Ronge Lac la Ronge 156 Landing Little Hills 158 Little Hills 158A Little Hills 158B McLennan Lake Michel Village Mirond Lake 184E Missinipe Molanosa Morin Lake 217 Muskeg River 20C Nemebien River 156C Old Fort 157B Opaskwayak Cree First Nation 27A Pakwaw Lake Patuanak Pelican Narrows Pelican Narrows 184B Pemmican Portage Peter Pond Lake 193 Phantom Beach Pine Bluff 20A Pine Bluff 20B Pine River Pinehouse Potato River 156A Primeau Lake Primeau Lake 192F Red Earth Red Earth 29 St. ...
Current CRA website
Line 25500 – Prescribed Zones – Quebec
Line 25500 – Prescribed Zones – Quebec Place names followed by numbers are Indian reserves. ... Quebec Table of the prescribed northern or intermediate zones for Quebec Zone A – Prescribed Northern Zones Zone B – Prescribed Intermediate Zones Achiwapaschikisit Aguanish Akulivik Anaukaskayach Askwasimwakwanan Aupaluk Awikwataukach Aylmer Sound Baie-des-Ha! ...
Decision summary
BCM Cayman LP & Anor v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 1179 -- summary under Subsection 102(2)
BCM Cayman LP & Anor v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 1179-- summary under Subsection 102(2) Summary Under Tax Topics- Income Tax Act- 101-110- Section 102- Subsection 102(2) a two-tier partnership structure can be legally respected as such if the upper-tier partnership is a limited partnership The taxpayer (“Cayman Ltd.”) was a Cayman company which was the general partner of a Cayman LP (“Cayman LP”). ... He was not considering the position of limited partners in a limited partnership, whose role is limited and circumscribed by statute. … Cayman LP's business was carried on by its general partner (Cayman Ltd) and … the limited partners (including Fyled) were prohibited by Cayman law from taking part in Cayman LP's business …. ... A further basis for finding that Fyled was not a member of the UK LLP was that Cayman LP could not (and was not) recorded as a member of the UK LLP, nor was Fyled (para. 47): In any event, UK LLP is a UK corporate body governed by the Limited Liability Partnership Act 2000 which imposes a number of requirements, including … the requirement that members must subscribe their name to the incorporation document …. ...
21 June 2016- 11:22pm National Exhibition Centre – European Court of Justice finds that a fee for arranging for credit card payments for tickets was not exempt from VAT Email this Content The owner of a British exhibition centre (“NEC”) sold tickets on behalf of third parties holding events at the centre. ... Summaries of HMRC v National Exhibition Centre Ltd., [2016] BVC 19 under ETA – s. 123(1) – supply, s. 123(1) – financial service – para. ...
GST/HST Ruling
6 September 2018 GST/HST Ruling 185555 - – […][The Product] – […][Flavour 1] and […][Flavour 2] [Basic Groceries]
The back of the bag notes the ingredients of the Product and describes the Product as being “[…]”. 8. [Flavour 1] of the Product has the following ingredients: […]. 9. [Flavour 2] has the following ingredients: […]. 10. The manufacturer’s Web site, […], states that the Product is […][Product details]. 11. ...
Miscellaneous severed letter
7 August 1990 Income Tax Severed Letter - Cape Breton Investment Tax Credit Program — date of acquisition of property — foreign exchange rate
7 August 1990 Income Tax Severed Letter- Cape Breton Investment Tax Credit Program — date of acquisition of property — foreign exchange rate Unedited CRA Tags none Subject: Cape Breton Investment Tax Credit (CBITC) Program_ Date of Acquisition of Property-Foreign Exchange Rate This is in reply to your Memorandum dated March 13, 1990 whereby you requested our opinion concerning the determination of the date of acquisition of certain equipment and the treatment of variations in exchange rates in respect of part of the purchase price paid before the date of acquisitions of the equipment. ... As stated in paragraph 6 of IT-50R: “... property can pass and acquisition take place only if the asset is in existence and, even then, only if it is a `specific asset', i.e. one that is capable of being identified as the object of the contract.” ...
Miscellaneous severed letter
7 August 1991 Income Tax Severed Letter - Nova Scotia R & D Tax Credit - Ontario R & D Super Allowance
7 August 1991 Income Tax Severed Letter- Nova Scotia R & D Tax Credit- Ontario R & D Super Allowance Unedited CRA Tags 12(1)(x), 37(1)(d), 127(9), 127(11.1) Dear Sirs: Re: Nova Scotia Research and Development (`R&D') Tax Credit Ontario R&D Super Allowance We are writing in reply to your letter of June 3, 1991 in which you requested a technical interpretation as to why the Nova Scotia R&D Tax Credit is considered to be government assistance for the purpose of paragraph 12(1)(x) of the Income Tax Act (the "Act") while the Ontario R&D Super Allowance is not. ...
FCA (summary)
R I S - Christie Ltd. v. Canada, 99 DTC 5087, [1999] 1 CTC 132 (FCA) -- summary under Scientific Research & Experimental Development
Canada, 99 DTC 5087, [1999] 1 CTC 132 (FCA)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development The taxpayer was entitled to have its expenditures treated as SR&ED notwithstanding the absence of documentary evidence relating to the repeatability of the testing data. ...
Technical Interpretation - Internal summary
13 June 2012 Internal T.I. 2012-0435351I7 F - SEPE - chèques en circulation -- summary under Payment & Receipt
13 June 2012 Internal T.I. 2012-0435351I7 F- SEPE- chèques en circulation-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt in Quebec, payment by cheque does not occur until debiting of bank account Are the cash assets of Opco reduced by the amount of issued and outstanding cheques that have not yet been cashed? CRA responded: Under the civil law in force in Quebec, the delivery of an outstanding cheque does not constitute payment … [and] the date of payment of a debt settled by cheque is considered to be the date on which the cheque is honoured or paid by the bank …. [Here] the cheques in circulation and not yet cashed do not constitute payments of the amounts due to Opco's suppliers and … consequently, there can be no reduction in the amount of the cash of Opco as long as the bank does not honour or pay such cheques. ...
Technical Interpretation - External summary
18 September 2001 External T.I. 2001-0095265 F - TAXE SUR LE CAPITAL -- summary under Payment & Receipt
18 September 2001 External T.I. 2001-0095265 F- TAXE SUR LE CAPITAL-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt in Quebec, a cheque is not payment until the debtor’s account is debited In indicating that outstanding cheques of a corporation do not represent loans or advances, CCRA stated: The delivery of a cheque (other than a certified cheque, money order or any other equivalent instrument) by a corporation governed by the Civil Code does not constitute a payment since, according to Article 1564 of the Civil Code, the payment transaction cannot be completed until the debtor's bank has actually paid the amount. … Consequently, the payment date is considered to be the date on which the cheque is honoured or discharged by the bank, which normally occurs … on the date on which the cheque in question is debited from the debtor's account. ...