Search - 屯门 安南都护府

1 May 2023 External T.I. 2023-0965631E5- Mental functions & home accessibility tax credit Unedited CRA Tags 118.041 Principal Issues: 1. ... The terms qualifying individual, eligible individual, qualifying expenditure, qualifying renovation, and eligible dwelling are all defined in subsection 118.041(1) of the Act and explained on the Canada Revenue Agency (CRA) webpage, titled “Line 31285 – Home accessibility expenses” at canada.ca/line-31285. ... In the situation you described, while the removal of asbestos tiles on the ceiling and floor does not on its own qualify for the HATC, it may qualify, however, if done as part of a qualifying renovation – which seems to apply to the creation of a safe play and therapy area for your children. ...

3 June 1997 External T.I. 9711835- CONTRACTUAL ARRANGEMENT & SPOUSAL TRUST Unedited CRA Tags 70(6) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

8 August 1997 External T.I. 9720285- SALE & REPURCHASE OF ASSETS BY RRSP Unedited CRA Tags 206(2) 245(2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

8 February 1999 External T.I. 9827525- INSURED ANNUITIES & PART XI TAX Unedited CRA Tags 206(2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

5 August 1994 External T.I. 9417745- NON-PROFIT CORPORATION FOR SR & ED Unedited CRA Tags 149(1)(j) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

18 October 1993 External T.I. 9325095 F- HAA7255-4 Qualifying Home Demolished & Rebuilt Unedited CRA Tags 146.01 XXXXXXXXXX Dear Madam: RE:  Qualifying Home under the Home Buyers Plan This is in reply to your letter of August 30, 1993, in which you request a ruling that a new modular home to be built on a new foundation will be a qualifying home under the home buyers plan where the new residence will be built on the same lot as your existing residence after it is demolished. ...

28 October 1993 External T.I. 9321245 F- Partnership- General & RRSP Unedited CRA Tags 96(1), 146(1) earned income XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Reporting Limited Partnership Rental Income and Expenses This is in reply to your letter dated July 15, 1993, requesting our interpretation as to how net rental income derived through a partnership interest, including a limited partnership interest, is to be calculated and reported for income tax purposes. ...

4 May 2001 External T.I. 2001-0081875- DEDUCTION OF FINES & PENALTIES Unedited CRA Tags 9(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

18 January 2002 External T.I. 2001-0116185- ERRORS & OMISSIONS INSURANCE Unedited CRA Tags 9(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ...

9 December 1991 External T.I. 9121785 F- DSLP for Teachers — Calculation of Six Months Unedited CRA Tags ITR 6801(a) 5-912178  24(1) Dear 19(1) Re:  Deferred Salary Leave Plans Teachers in Semestered School Systems We are writing in reply to your letter of August 6, 1991, in which you ask us to reconsider the Department's position on counting the months of July and August for purposes of the above-noted leave plans.  ...