Search - 屯门 安南都护府
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Miscellaneous severed letter
22 May 1992 Income Tax Severed Letter 9214997 - Old at-risk rules — administrative position — Signum case
22 May 1992 Income Tax Severed Letter 9214997- Old at-risk rules — administrative position — Signum case Unedited CRA Tags 96(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... This led to Appeal's Decision # 89-9R dated July 9, 1991 which stated that the FCA's decision was final and binding and that any outstanding objections or appeals held in abeyance pending the outcome of this appeal must be processed. ...
News of Note post
In concluding that there had been no disposition of the debt, he found that of the “four fundamental terms of a debt obligation, i.e., the identity of the debtor, the principal amount, the amount of interest and the maturity date” identified in General Electric Capital, “ the only term that was significantly different in respect of the Post-Auction Debt … was the amount of interest.” ... The key passage appears to be the following: [S]ubparagraph (b)(i) of the [s. 248(1)] definition of “disposition” … states that “‘disposition’ of any property … includes … any transaction or event by which, … where the property is a … mortgage, … the property is in whole or in part redeemed, acquired or cancelled….” … Thus, by reason of the foreclosure and the judicial sale, the Mortgage was cancelled. ... The Queen 2021 TCC 33 under s. 18(1)(b) – capital loss v. loss – debt, s. 248(1) – disposition, s. 171(1), s. 9 – timing, and General Concepts – Evidence. ...
TCC (summary)
CRL Engineering Ltd. v. The Queen, 2019 TCC 65 (Informal Procedure) -- summary under Scientific Research & Experimental Development
The Queen, 2019 TCC 65 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development development of custom software qualified as SR&ED The taxpayer, which was an engineering firm specializing in developing public transit related technology, engaged in a project to develop its web‑based system using algorithms and GPS data to provide accurate real‑time data for predicting the arrival time of public transit buses. In finding that the taxpayer satisfied the five-factor test in Northwest Hydraulic Smith J stated (at paras 19, 21, 22, 25, 27, 28): [T]he objectives which the Appellants sought to achieve were sufficiently uncertain during the subject years. … [T]he Appellant’s Project was much more than “quality control or routine testing (…)” excluded by paragraph (f) of the Act, and … there was a “technological risk or uncertainty”. ... I … find that Appellant applied the scientific method and that its activities were structured to remove a technological uncertainty through the formulation and testing of its hypothesis. … [P]aragraph (d) of the definition of SRED includes “work undertaken for the purpose of achieving technological advancement for the purpose of creating new, or improving existing, materials, devices, products or processes, including incremental improvements thereto”. ...
Current CRA website
Appendix A – Data elements – TFSA individual electronic record
Required identification data for a TFSA individual electronic record TFSA Identification Data Comments Business number (BN) 15 alphanumeric characters – 9 digits – RZ – 4 digits. ... Total holder transfer in – Marriage breakdown – Fair market value Enter the total of all transfers in. Report type code Original = O Amendment = A Cancelled = C An amended return cannot contain an original slip. ...
Technical Interpretation - External
15 December 2006 External T.I. 2006-0182471E5 F - Intérêts " explicitement identifiés "
15 December 2006 External T.I. 2006-0182471E5 F- Intérêts " explicitement identifiés " Unedited CRA Tags 12(1)c) Principales Questions: Demande de précision concernant la position administrative de l'Agence du revenu du Canada énoncée dans les Nouvelles techniques no 30 où cette dernière utilise l'expression " intérêts explicitement identifiés ". ...
GST/HST Ruling
29 March 2017 GST/HST Ruling 183173 - – GST/HST status of […] water concentrate
29 March 2017 GST/HST Ruling 183173- – GST/HST status of […] water concentrate Unedited CRA Tags ETA SchVI — (Part I-Part X); Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... The Product comes in a […][size] bottle which, according to the label, makes […] [amount by volume] of […] water when mixed. The Nutrition Facts Table is based on a serving size of […]. 11. The Product is available in […] flavours […]. 12. ...
Miscellaneous severed letter
27 January 1992 Income Tax Severed Letter 9133105 - Social assistance payments — employee contractor — Respite Caregivers of the Province of Manitoba
27 January 1992 Income Tax Severed Letter 9133105- Social assistance payments — employee contractor — Respite Caregivers of the Province of Manitoba Unedited CRA Tags 56(1)(u), 56(1)(u)(iii) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...
Technical Interpretation - External
22 September 1993 External T.I. 9304130 - Direct ou indirectement — Fusion ou liquidation — Papillon
22 September 1993 External T.I. 9304130- Direct ou indirectement — Fusion ou liquidation — Papillon Unedited CRA Tags 55(3)(b) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ETTRANSACTIONS PAPILLONSAPFF — 10 février 1993 Question 32 Il appert que Revenu Canada, Impôt a récemment donné une décision anticipée favorable lorsque dans le cadre d'une réorganisation papillon, la filiale de la corporation bénéficiaire du transfert est fusionnée plutôt que liquidée. ...
T Rev B decision
Ivesleigh Holdings Inc, Fontaine, Bilodeau & Cie Ltée, Baribeau & Fils Inc, Jeviam Inc v. Minister of National Revenue, [1978] CTC 2984
Ivesleigh Holdings Inc, Fontaine, Bilodeau & Cie Ltée, Baribeau & Fils Inc, Jeviam Inc v. Minister of National Revenue, [1978] CTC 2984 Roland St-Onge [TRANSLATION]:—The appeals of Ivesleigh Holdings Inc, Fontaine, Bilodeau & Cie Ltée, Baribeau & Fils Inc and Jevlam Inc were heard by me on September 16, 1977 in Quebec City, Quebec. ... For this purpose we Prepared the following tables for all the public companies which, according to our information, are operating in the broadcasting field: — price/earnings ratio for the principal radio and television broadcasting companies on December 31, 1971, including certain data on Télé-Capitale Limitée; — analysis by sector of operation of the principal radio and television broadcasting companies, including Télé-Capitale Ltée, in 1971; — percentage distribution of the gross revenue of the:companies, including Tele-Capitale Ltée, by sector of operation for 1970 and 1971. ...
Conference
8 May 2012 Roundtable, 2012-0435731C6 - CALU CRA Roundtable – May 2012 – Question 5
8 May 2012 Roundtable, 2012-0435731C6- CALU CRA Roundtable – May 2012 – Question 5 Unedited CRA Tags ITR 8304(10), 8503(26) Principal Issues: 1. ... CALU CRA Roundtable – May 2012 Question 5 – Individual Pension Plans (IPPs) Background The 2011 federal budget contained two proposals that affect certain defined benefit IPPs. ... The IPP PSPA calculation is determined using the formula A – B. Variable A is the greater of two amounts, described in paragraphs (a) and (b) respectively. ...