Search - 屯门 安南都护府

Le dictionnaire Le Petit Larousse illustré de 1994, définit le mot "dépense" come suit: "1 Action de dépenser de l'argent; emploi qu'on en fait. 2 Montant d'une somme à payer" Le dictionnaire The Concise Oxford définit les mots "outlay" et "spend" respectivement comme suit: "what is spent on something" "1 a pay out in making a purchase etc (...) b pay out for a particular person's benefit 2a use or consume" Par ailleurs, la question de savoir si les CVD constituent un «outlay» a été étudiée par le groupe de John Chan. ...

Le Ministère a exprimé sa position concernant le sens à accorder à l'expression "la corporation emploie dans l'entreprise tout au long de l'année (d'imposition) plus de cinq employés à plein temps" au paragraphe 14 du bulletin d'interprétation IT-73R4 du 13 février 1989: Pour le Ministère, la phrase "... la corporation emploie dans l'entreprise tout au long de l'année (d'imposition) plus de cinq employés à plein temps... ...

To this effect, we refer you to the definition of an RCA at subsection 248(1) of the Income Tax Act (the "Act") which states that an RCA means " a plan or an arrangement under which contributions... are made by an employer or former employer of a taxpayer, or by a person with whom the employer or former employer does not deal at arm's length,... ...

Guglich (613) 957-2102 Attention: XXXXXXXXXX April 28, 1993 Dear Sirs: Re: Cash & Term Deposits Used Principally in an Active Business This is in reply to your letter of December 24, 1992 in which you requested our opinion whether accumulated cash which is invested in term deposits to acquire land and a building to house the company's manufacturing operations would be considered to be "assets used principally in an active business" for purposes of the definition of qualifying small business corporation share in subsection 110.6(1) of the Income Tax Act. ...

Our Views: Our position remains as stated in answer to question 18 of the Thirty-Seventh Canadian Tax Foundation Conference, 1985 Revenue Canada Round Table Questions & Answers (a copy is enclosed for your convenience). ...

Nos commentaires Le paragraphe 8(1)q) de la Loi permet de déduire du revenu, les sommes qu'un contribuable dépense en vue de tirer un revenu d'emploi de certaines activités artistiques tel que prévu aux sous-alinéas (i) à (iv) et ce jusqu'à concurrence du moindre de 1 000 $ et de 20 pour cent du revenu tiré de cet emploi, réduit du total des montants déduits en l'application des alinéas 8(1))j) et p) de la Loi. ...

30 November 1993 Income Tax Severed Letter 931850A F- Application of 78(4) Unedited CRA Tags 78(4), 37(1), 127(5), 127.1(2)   Audit Programs Division Manufacturing Industries, J.P. ...

In the first sentence in the third paragraph in paragraph 43, after the words "XXXXXXXXXX ", delete "XXXXXXXXXX", and insert "XXXXXXXXXX" in its place. 19. ...

XXXXXXXXXX 2003-001988 XXXXXXXXXX, 2003 Dear XXXXXXXXXX: Re: XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Supplementary Advance Income Tax Ruling This is in reply to your letter of XXXXXXXXXX and is supplemental to our advance income tax ruling # 2003-000724 dated XXXXXXXXXX, 2003 (the "Ruling"). ...

POSITION: No REASONS: The proposed Top-Up / Claw-Back payments do not impact on rulings given in 2003-000851 XXXXXXXXXX 2004-006755 XXXXXXXXXX, 2004 Re: Supplemental Income Tax Ruling Request XXXXXXXXXX This is in reply to your letter of XXXXXXXXXX wherein you request a clarification to the advance income tax ruling (the “2003 Ruling”) issued by us for the above corporation on XXXXXXXXXX, 2003 (our document 2003-000851). ...