Search - 屯门 安南都护府

Results 9451 - 9460 of 9530 for 屯门 安南都护府
Current CRA website

Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election

The participant's specified interest could be x % of every product produced or 100% of one product and 0% of the other products. ...
Current CRA website

Taxable benefit for the personal use of an aircraft

Taxable benefit for the personal use of an aircraft Number: AD-18-01 Date: 2018-03-07 Issued by: Policy and Technical Working Group International, Large Business and Investigations Branch (ILBIB) and Domestic Compliance Programs Branch (DCPB) Sections affected: Small and Medium Enterprises, International and Large Business, Scientific Research and Experimental Development, Offshore Compliance and Aggressive Tax Planning, Criminal Investigations, Business Compliance (Collections and Verification Branch) Subject: Taxable benefit for the personal use of an aircraft The purpose of this communiqué is to provide guidance on the valuation of taxable benefits arising from personal use of aircraft owned or leased by a corporation, partnership or sole proprietorship by its shareholders or employees with respect to the Income Tax Act (ITA). ...
Current CRA website

Audit Agreement and Waiver of Objection Rights Guidelines

Audit Agreement and Waiver of Objection Rights Guidelines Number: AD-19-01 Date: 2019-02-19 Issued by: Policy and Technical Working Group International, Large Business and Investigations Branch (ILBIB) and Domestic Compliance Programs Branch (DCPB) Sections affected: All audit program areas within the International, Large Business and Investigations Branch, and the Domestic Compliance Programs Branch Subject: Audit Agreement and Waiver of Objection Rights Guidelines The purpose of this communiqué is to provide guidance on negotiating an audit agreement with taxpayers and obtaining a Waiver of Objection Rights. ...
Current CRA website

Newsletter no. 91-1, Transitional Registration Rules for Pension Plans

A connected person is similar to a " significant shareholder" as defined in paragraph 8(d) of the Circular, with the exception that the "connected person" has a broader meaning than "significant shareholder". ...
Current CRA website

2004-2005 Selected Fiscal Year-End Procedures Audit

In 2004-2005, the amount of cash on hand was approximately $ 4 billion. ...
Current CRA website

Guidelines for applying sanctions

Sanction A financial penalty, or a suspension of the charity's status as a qualified donee along with its ability to issue official donation receipts. ...
Current CRA website

Information for entities holding accounts with Canadian financial institutions

Under the agreement with the U.S. and under the CRS, financial institutions have to follow the due diligence procedures by reviewing information in their records or that is publicly available and / or collecting information from their account holders to identify entity account holders that are non-residents, as well as entity account holders that are controlled by non-residents or U.S. citizens. ...
Current CRA website

Newsletter no. 96-3R1, Flexible Pension Plans

., not subject to the requirements of subparagraphs 8503(4)(a)(i) or (ii) of the Regulations, the plan must restrict the total optional ancillary contributions that a member is allowed to make in a calendar year (including those for current service) to the amount, if any, by which a) the lesser of: 9% of the member's compensation for the year from employers participating in the plan; and $1,000 + 70% of the member's defined benefit pension credits for the year under the plan, exceeds b) the amount of current service contributions (other than optional ancillary contributions) that the member makes in the year under defined benefit provisions of the plan. 5. ...
Current CRA website

Taxable benefit for the personal use of an aircraft

Taxable benefit for the personal use of an aircraft Number: AD-18-01 Date: 2018-03-07 Issued by: Policy and Technical Working Group International, Large Business and Investigations Branch (ILBIB) and Domestic Compliance Programs Branch (DCPB) Sections affected: Small and Medium Enterprises, International and Large Business, Scientific Research and Experimental Development, Offshore Compliance and Aggressive Tax Planning, Criminal Investigations, Business Compliance (Collections and Verification Branch) Subject: Taxable benefit for the personal use of an aircraft The purpose of this communiqué is to provide guidance on the valuation of taxable benefits arising from personal use of aircraft owned or leased by a corporation, partnership or sole proprietorship by its shareholders or employees with respect to the Income Tax Act (ITA). ...
Current CRA website

Audit Agreement and Waiver of Objection Rights Guidelines

Audit Agreement and Waiver of Objection Rights Guidelines Number: AD-19-01 Date: 2019-02-19 Issued by: Policy and Technical Working Group International, Large Business and Investigations Branch (ILBIB) and Domestic Compliance Programs Branch (DCPB) Sections affected: All audit program areas within the International, Large Business and Investigations Branch, and the Domestic Compliance Programs Branch Subject: Audit Agreement and Waiver of Objection Rights Guidelines The purpose of this communiqué is to provide guidance on negotiating an audit agreement with taxpayers and obtaining a Waiver of Objection Rights. ...

Pages