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Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

9 November 2006 External T.I. 2006-0185451E5- Employee motor vehicle deduction Unedited CRA Tags 6(1)(b) 8(1)(h.1) Principal Issues: 1) How should an employer complete Questions 1 & 2 on the T2200? ...

& 2. As per position taken in previous correspondence and supported by previous comments received from officials at NRCan. 3. ...

Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Lorsqu'il s'agit de paiements d'honoraires pour services rendus à inclure dans le revenu d'entreprise du récipiendaire, le payeur doit produire un feuillet T4A si le montant du paiement est plus élevé que 500 $ pour un récipiendaire donné. ...

X, to buy and sell call and put options on your behalf on your US $ margin account. ...

À notre avis, l'emploi de l'expression "tout au long de la période [...] précédant ce moment" laisse entendre que le droit de propriété sur le bien doit revenir à une des personnes visées aux sous-alinéas (i) à (iii) ci-dessus tout au long d'une période combinée et non-interrompue d'au moins 24 mois précédant immédiatement la disposition du bien. ...

Wording such as " paid in the year" is generally used in provisions allowing for a deduction on a cash basis throughout the Act. ...

For purposes of element (b) above, the intention of the word "exclusively" is to restrict Guideline 4 to those organizations, which are dedicated solely to the social, cultural, educational or economic development of Indians, as defined in subsection 2(1) of the Indian Act to mean " a person who is registered as an Indian or who is entitled to be so registered". ...

Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...