Search - 屯门 安南都护府
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Technical Interpretation - External
29 June 1995 External T.I. 9505535 - VALUE OF A GIFT OF INSURANCE - TERMINATION DIVIDENDS
Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...
Technical Interpretation - External
21 June 1995 External T.I. 9508425 - TERMINAL ILLNESS ADVANCE - INSURANCE
Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...
Technical Interpretation - External
31 July 1995 External T.I. 9508995 - ATTENDENT CARE EXPENSE -REIMBURSEMENT OF AIR FARE
Principal Issues: whether the reimbursement of an attendant's air fare qualifies for either the medical expense tax credit or as a deduction under section 64 for attendant care Position TAKEN: to the extent that the travel relates to employment, business, bursury, training or medical purpose, the attendant's transportation cost will qualify Reasons FOR POSITION TAKEN: section 64 & 118.2(2)(g) impose a purpose test on costs relating to the transportation of an attendant National Transportation Agency of Canada Air and Accessible Transportation Branch Ottawa, Ontario A. ...
Technical Interpretation - External
28 July 1995 External T.I. 9432555 - TIMBER LIMIT AND DISPOSITION OF TIMBER
The expression "depreciable property" is defined in subsection 13(21) of the Act as "... property acquired by the taxpayer in respect of which the taxpayer has been allowed, or would, if the taxpayer owned the property at the end of the year... be entitled to, a deduction under paragraph 20(1)(a) in computing income for that year or a preceding taxation year". ...
Technical Interpretation - External
1 September 1995 External T.I. 9507695 - PRINCIPAL RESIDENCE PROVISIONS
Files 920244, 920894, and 921589 contain position which will be superceded by the position contained in this memo and an opinion being issued in file # 950769 At issue is whether or not someone loses their right to designate a property as their principal residence if a property was deemed to have been their principal residence as a result of 40(4). ...
Technical Interpretation - External
18 September 1995 External T.I. 951865A - SHARES OF DESIGNATED CORPORATIONS
September 18, 1995 HEADQUARTERS HEADQUARTERS Appeals & Referrals Division Michèle Trotier (613) 957-8953 Attention: Jim Nordin Section Chief 951865 Shares of Designated Corporations This is in reply to your memorandum dated July 14, 1995 wherein you requested that we reconsider our earlier position concerning whether the shares of a subsidiary ("Holdco") of an insurance corporation ("Insurco") are "investment property", as defined in subsection 2405(3) of the Income Tax Regulations ("Regulations"), of Insurco where Holdco in turn owns more than 30% of the common shares of another insurance corporation. ...
Technical Interpretation - External
11 May 1995 External T.I. 950805A F - CHOIX DE BENEFICIAIRE PRIVILEGIE
Le texte reporté mentionne ce qui suit: «The division's opinion was that, (...) any share of the trust's taxable capital gains could be attributed to her or him, provided that the share may reasonably be considered to be her or his share.» ...
Technical Interpretation - External
2 October 1995 External T.I. 9508135 F - FILIALE D'UNE RÉGIME DE RETRAITE-EXEMPTÉ
L'article 2660 du Code civil du Québec mentionne, entre autres, que: L'hypothèque est un droit réel sur un bien, meuble ou immeuble, affecté à l'exécution d'une obligation; (...). ...
Technical Interpretation - External
20 October 1995 External T.I. 9520845 F - DEDUCTIONS POUR PETITES ENTREPRISES
Le revenu annuel brut de location de la Société pour l'année est d'environ XXXXXXXXXX $. ...
Technical Interpretation - External
17 November 1995 External T.I. 9529525 - MAXIMUM 1994 SASK INCOME OF PENSIONER WITH NO TAX
Principal Issues: maximum level of income without attracting tax Position: based on a given set of assumptions, for 1994 is 10,938 Reasons: age, personal & pension tax credits offset tax on income 952952 XXXXXXXXXX A. ...