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Ruling

1999 Ruling 9825943 F - PUC REFUND & SHARES TRANSFER TO RELATED CO.

1999 Ruling 9825943 F- PUC REFUND & SHARES TRANSFER TO RELATED CO. ... Désignation des parties Dans le présent document, « Monsieur » désigne xxxxxxxxxx, « Cargo » désigne xxxxxxxxxx, « Placement » désigne xxxxxxxxxx. ... La valeur de rachat de ces XXXXXXXXXX actions sera de XXXXXXXXXX $. Elles auront un compte de capital-actions émis et payé de XXXXXXXXXX $ et un capital versé égal à XXXXXXXXXX $. ...
Conference

7 October 2022 APFF Financial Strategies and Instruments Roundtable Q. 2, 2022-0936281C6 F - police d'assurance-vie & avantage

Soulignons enfin que le Budget fédéral de 2016 a introduit des modifications à la définition de « compte de dividendes en capital » CDC ») au paragraphe 89(1) L.I.R. ... Deux frères résidant au Canada ont chacun une société de gestion GESCO »). Chaque GESCO détient 50 % d’une société opérante OPCO »). Afin de financer la convention de rachat des parts au décès d’un actionnaire ultime, chaque GESCO a souscrit à une assurance sur la vie de son actionnaire unique. ...
GST/HST Interpretation

21 October 2011 GST/HST Interpretation 135932r - GST/HST INTERPRETATION - [...] [Supplies of design, construction, financing and management services of a facility]

This invoice shows the amount of $[...] for [...] (Construction price), the amount of $[...] for [...] ... Procurement fee $[...] $[...] $[...]- Transition fee $[...]- $[...] $[...] Total $[...] $[...] $[...] $[...] GST/HST (%) 6% 5% [...]% GST/HST ($) $[...] $[...] $[...] ...
Technical Interpretation - External

29 April 2008 External T.I. 2006-0215891E5 F - Partnership Interest & Departure Tax

Pour Monsieur A, la Participation est une " Immobilisation ", au sens prévu à l'article 54. ... Une société (ci-après " Société A ") est constituée au Canada. Société A est une " société canadienne imposable ", au sens prévu au paragraphe 89(1). ...
Technical Interpretation - External

15 September 1993 External T.I. 9316685 - Allocation automobile — Auto de l'employeur

15 September 1993 External T.I. 9316685- Allocation automobile Auto de l'employeur Unedited CRA Tags 6(1)(b)(vii.1), 18(1)(r)     5-931668 XXXXXXXXXX Carole Chouinard   957-8953 A l'attention de XXXXXXXXXX Le 15 septembre 1993 Monsieur, Objet: Allocation versée à un employé à l'égard d'une automobile La présente fait suite à votre lettre du 28 mai 1993 dans laquelle vous nous demandez notre opinion concernant une allocation versée à un employé à l'égard d'une automobile. ... En ce qui concerne le kilométrage parcouru pour fins d'affaires, l'employé reçoit un remboursement de 0,28 $ le kilomètre. ... De ce point de vue, l'allocation de 0,28 $ versée à l'employé ne nous apparaît pas raisonnable dans les circonstances. ...
Old website (cra-arc.gc.ca)

Box 23 – Recipient type

Box 23 Recipient type Enter one of the following codes to identify the recipient to whom the investment income was paid: " 1 " for an individual; " 2 " for a joint account (two or more individuals); " 3 " for a corporation; " 4 " for an association, trust (RRSP trustee, fiduciary-trustee, nominee, or estate), club, or partnership; or " 5 " for a government, government enterprise, or international organization. ...
Current CRA website

Chart – Eligible leasing costs for passenger vehicles leased after December 31, 2000

Chart Eligible leasing costs for passenger vehicles leased after December 31, 2000 1. ... Enter the manufacturer's list price. $ Blank space for dollar value Line 4 5. $42,353 Footnote 1 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2 $ Blank space for dollar value Line 5 6. Enter the amount from line 4 or line 5, whichever is more. $ Blank space for dollar value x 85% $ Blank space for dollar value Line 6 7. ($950 Footnote 3 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 3 = $ Blank space for dollar value ÷ 30 = $ Blank space for dollar value Line 2 $ Blank space for dollar value Line 7 8. ($36,000 Footnote 4 + GST Footnote 2 and PST Footnote 2, or HST Footnote 2) x line 1 = $ Blank space for dollar value ÷ Line 6 $ Blank space for dollar value Line 8 Your eligible leasing cost is the lower of the amounts on line 7 and line 8. ...
GST/HST Interpretation

28 September 2011 GST/HST Interpretation 135932 - GST/HST Interpretation - [...] [Supplies of design, construction, financing and management services of a facility]

This invoice shows the amount of $[...] for [...] (Construction price), the amount of $[...] for [...] ... Procurement fee $[...] $[...] $[...]- Transition fee $[...]- $[...] $[...] Total $[...] $[...] $[...] $[...] GST/HST (%) 6% 5% [...]% GST/HST ($) $[...] $[...] $[...] ...
GST/HST Interpretation

1 March 2024 GST/HST Interpretation 219943 - […] des cours de pilotage de drones

Le [Programme # 2] est offert en classe ou en ligne au coût de […] $. ... [L’organisation] ne délivre pas d’attestation de réussite du [Programme # 2] […]. 51. […]. ... Le [Programme #3] est offert en classe ou en ligne au coût de […] $ […]. ...
Current CRA website

Chapter 4 - 147.3 – Transfers

Chapter 4- 147.3 Transfers On this page... 4 147.3 Transfers 4.1 147.3(1) Transfer money purchase to money purchase, RRSP or RRIF 4.2 147.3(2) Transfer money purchase to defined benefit 4.3 147.3(3) Transfer defined benefit to defined benefit 4.4 147.3(4) Transfer defined benefit to money purchase, RRSP or RRIF 4.5 147.3(4.1) Transfer of surplus defined benefit to money purchase 4.6 147.3(5) Transfer to RPP, RRSP or RRIF for spouse on marriage breakdown 4.7 147.3(6) Transfer pre-1991 contributions 4.8 147.3(7) Transfer lump sum benefits on death 4.9 147.3(7.1) Transfer where money purchase plan replaces money purchase plan 4.10 147.3(8) Transfer where money purchase plan replaces defined benefit plan 4.11 147.3(9) & 147.3(10) Taxation of amount transferred 4.12 147.3(11) Division of transferred amount 4.13 147.3(12) Restriction re transfers 4.14 147.3(13) Excess transfer 4.15 147.3(13.1) Withdrawal of excessive transfers to RRSPs or RRIFs 4.16 147.3(14) Deemed transfer 4.17 147.3(14.1) Transfer of property between provisions 4 147.3 Transfers Section 147.3 of the Act provides for the direct transfer of amounts out of an RPP. ... Cross references: Surplus 8500(1) Surplus for 147.3(7.1) 8500(1.1) Permissible Distribution 8502(d)(ii) Commuted Value Pre-Retirement Death 8503(2)(i), (j), (n) 4.10 147.3(8) Transfer where money purchase plan replaces defined benefit plan This transfer applies in conjunction with a transfer done under subsection 147.3(4) of the Act. ... Cross references: Pension Credit MP 8301(4) Surplus 8500(1) Employer contributions not permitted 8506(2)(c) 4.11 147.3(9) & 147.3(10) Taxation of amount transferred Under subsection 147.3(9) of the Act, an amount transferred from an RPP in accordance with subsections 147.3(1) to (8) is not required to be included in the individual’s income. ...

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