Search - 屯门 安南都护府
Results 6261 - 6270 of 6604 for 屯门 安南都护府
Technical Interpretation - External
21 March 2001 External T.I. 2001-0072595 - WINDUP; PARTITION
On XXXXXXXXXX, the Partnership transferred all of its assets to the Corporation for consideration of preferred shares (the " preferred shares") of the Corporation. ...
Technical Interpretation - External
22 March 1999 External T.I. 9901865 - DOUBTFUL OR IMPAIRED LOANS
Lee Workman Manager Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch- 2- ...
Technical Interpretation - External
2 March 1999 External T.I. 9903585 - F/A - ELECT DIVIDEND T/S NOT E/S
The amount of underlying foreign tax necessary to obtain a 113(1)(b) deduction equal to this net surplus is $114 (i.e. [1/.38-1] X $114] = $186). ...
Technical Interpretation - External
27 October 1998 External T.I. 9824750 F - KNOW-HOW
Reasons: TABLE RONDE SUR LA RS & DE APFF- CONGRÈS 1998 Question 14 Vente de connaissances («Know-How») Dans une lettre d’interprétation (document 5-962304), le Ministère a mentionné que les droits d’une personne afférents à l’obtention d’un brevet en vertu de la Loi sur les brevets peut constituer un bien au sens du paragraphe 248(1) de la Loi, et par conséquent peut constituer un bien admissible en vertu de l’alinéa 85(1.1)e) de la Loi. ...
Technical Interpretation - External
31 March 1999 External T.I. 9828805 - CHILD SUPPORT - LEGAL FEES
Position: Yes Reasons: See a detailed discussion of this issue in file # 983147 XXXXXXXXXX 982880 M. ...
Technical Interpretation - External
21 April 1999 External T.I. 9902395 F - FRAIS ORDINATEUR FOURNI PAR ÉTABLISSEMENT
situé au Canada offrant des cours de niveau postsecondaire, peuvent être admissibles lors du calcul du crédit d’impôt pour frais de scolarité si le total de ces frais dépasse 100 $. ...
Technical Interpretation - External
20 May 1999 External T.I. 9901115 - GIFT OF A PRIVATE CORPORATION SHARES
Lee Workman Manager Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...
Technical Interpretation - External
19 May 1999 External T.I. 9912105 - TUITION TAX CREDIT
One of the formats offered are “XXXXXXXXXX ”, a self study module, costing $30 for members and $50 for non-members. ...
Technical Interpretation - External
28 June 1999 External T.I. 9912585 F - ALLOCATION DE RETRAITE
Veuillez agréer, Monsieur, l’expression de nos sentiments les meilleurs. pour le Directeur Divisions des industries financières Direction des décisions et de ` l’interprétation de l’impôt Direction générale de la politique et de la législation ...
Technical Interpretation - External
20 July 1999 External T.I. 9909835 - DEEMED DIVIDENDS ON DEMUTUALIZATION
It is our view that such dividends would not be derived by the “... trust, company, organization or other arrangement...” referred to in paragraph 2 of Article XXI of the Convention. ...