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GST/HST Interpretation
7 June 2005 GST/HST Interpretation 57924 - Timing Issue - Interest & Penalties - Rebate Overpayments - Assessments against Suppliers
7 June 2005 GST/HST Interpretation 57924- Timing Issue- Interest & Penalties- Rebate Overpayments- Assessments against Suppliers Unedited CRA Tags ETA Sch V, Part VI, 10 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 57924 June 7, 2005 Subject: XXXXX Parking Dear XXXXX: Thank you for your letter XXXXX addressed to Ms. ... Boivin Manager Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/06/15 — RITS 57994 — Tax Status of Canola, Flax, Pumpkin and Borage Oils ...
GST/HST Ruling
3 May 2005 GST/HST Ruling 59996 - Park Lot Lease & Development Fees
3 May 2005 GST/HST Ruling 59996- Park Lot Lease & Development Fees Unedited CRA Tags B-039R, GST Administrative Policy- Application of GST to Indians Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Property acquired off a reserve B-039R allows for the acquisition of property off a reserve without paying the GST, provided: • the Indian customer shows the appropriate documentation to the vendor; and • the property is delivered to a reserve by the vendor or the vendor's agent. ... Yours truly, Cindy Christmas Aboriginal Affairs Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/05/18 — RITS 60096 — Tax Status of Glycerine ...
Archived CRA website
ARCHIVED - 5013-G – General Guide for Non-Residents – 2007 – General Information
Just follow the symbol that applies to you… = deemed residents of Canada = non-residents of Canada = non-residents of Canada electing under section 217 of the Income Tax Act Is this tax package for you? ... If you also failed to report an amount on your return for 2004, 2005, or 2006, you may have to pay another penalty. ... Previous page | Table of contents | Next page Date modified: 2008-01-03 ...
TCC
Goar, Allison & Associates Inc. v. The Queen, 2009 DTC 653, 2009 TCC 174 (Informal Procedure)
the Appellant’s 2005 tax return was received by the Minister on December 29, 2006; and f. the Appellant 2005 tax return was due on or before June 30, 2006. ... [2] 2005 Department of Finance Technical Notes – Income Tax – 17 th Edition, consolidated to October 24, 2005, page 1920, October 1998 technical note- subsection 162(2.1). ...
SCC
Moufarrège v. Quebec (Deputy Minister of Revenue), 2005 DTC 5605, [2005] 2 S.C.R. 598, 2005 SCC 53
Quebec (Deputy Minister of Revenue), 2005 DTC 5605, [2005] 2 S.C.R. 598, 2005 SCC 53 SUPREME COURT OF CANADA Citation: Moufarrège v. Quebec (Deputy Minister of Revenue), [2005] 2 S.C.R. 598, 2005 SCC 53 Date: 20051012 Docket: 30382 Deputy Minister of Revenue of Quebec Appellant v. ... Quebec (Deputy Minister of Revenue) Neutral citation: 2005 SCC 53. ...
Decision summary
Ingenious Media Holdings plc & Anor, R (on the application of) v Commissioners for HMRC, [2016] UKSC 54 -- summary under Paragraph 241(4)(a)
Although s. 18(1) of the Commissioners for Revenue and Customs Act 2005 provided: Revenue and Customs officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs s. 18(2)(a)(i) provided that s. 18(1) did not apply to a “disclosure … made for the purposes of a function” of HMRC. ... (para. 25) In rejecting HMRC’s arguments that the disclosure was justified, he stated (at paras. 34-35): … [A] general desire to foster good relations with the media or to publicise HMRC’s views about elaborate tax avoidance schemes cannot possibly justify a senior or any other official of HMRC discussing the affairs of individual tax payers with journalists. [T]hat the conversation might have led to the journalists telling Mr Hartnett about other tax avoidance schemes …is far too tenuous to justify giving confidential information to them. … The fact that Mr Hartnett did not anticipate his comments being reported is in itself no justification for making them. ...
Old website (cra-arc.gc.ca)
CRA Annual Report to Parliament 2009-2010 - Schedule C – Service Standards at the CRA – Overall Results
Taxpayer and Business Assistance Service Service Standard Current Target 2005- 2006 2006- 2007 2007- 2008 2008- 2009 2009- 2010 Rating 1. ... Video and film tax credits – Refundable claims (audited) 120 days 90% 92% 96% 95.9% 96.3% 91.9% Met or exceeded target Appeals Service Service Standard Current Target 2005- 2006 2006- 2007 2007- 2008 2008- 2009 2009- 2010 Rating 34. ... Internal Services Service Service Standard Current Target 2005- 2006 2006- 2007 2007- 2008 2008- 2009 2009- 2010 Rating 47. ...
Technical Interpretation - External
15 November 2006 External T.I. 2006-0190041E5 F - Biogas / Codigestion Process / Produced for Sale
Cette modification s'appliquera au matériel admissible acheté après le 22 février 2005. En outre, ce matériel admissible acheté avant 2012 sera inclus dans la nouvelle catégorie donnant droit au taux de DPA de 50 %. ... Vos questions Votre première question est de savoir si le " digesteur " utilisé dans le Projet pour produire du biogaz par le procédé de "co-digestion" pourrait être considéré un bien de la catégorie 43.1 de l'annexe II du Règlement? ...
Decision summary
Binder v. Saffron Rouge, 2008 DTC 6112, 2008 CanLII 1662 (Ont. S.C.J.) -- summary under Rectification & Rescission
.)-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission The taxpayers were incorporating shareholders of a corporation. Although they realized at the time that a share issue in 2005 to a U.S. investor would cause the coproration to cease to be a Canadian-controlled private corporation (a "CCPC"), they did not realize that this change would disqualify their shares from the lifetime capital gains exemption. ...
TCC (summary)
Francis & Associates v. The Queen, 2014 DTC 1146 [at at 3468], 2014 TCC 137 (Informal Procedure) -- summary under Subparagraph 152(4)(a)(i)
Francis & Associates v. The Queen, 2014 DTC 1146 [at at 3468], 2014 TCC 137 (Informal Procedure)-- summary under Subparagraph 152(4)(a)(i) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(4)- Paragraph 152(4)(a)- Subparagraph 152(4)(a)(i) taxpayers held to standard of wise and prudent law partner A review of a law firm's accounts in 2005 by its external accountant revealed various substantial errors for the 2002 to 2004 years. ...