Search - 屯门 安南都护府
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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. ...