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Administrative Policy summary

Application Policy SR & ED 96-02 "Tests and Studies Required to meet Requirements in Regulated Industries" -- summary under Scientific Research & Experimental Development

Application Policy SR & ED 96-02 "Tests and Studies Required to meet Requirements in Regulated Industries"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...
Administrative Policy summary

Application Policy SR & ED 96-02 "Tests and Studies Required to meet Requirements in Regulated Industries" -- summary under Scientific Research & Experimental Development

Application Policy SR & ED 96-02 "Tests and Studies Required to meet Requirements in Regulated Industries"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...
Administrative Policy summary

Application Policy SR & ED 2002-02R "Experimental Production and Commercial Production With Experimental Development Work - Allowable SR&ED Expenditures". -- summary under Scientific Research & Experimental Development

Application Policy SR & ED 2002-02R "Experimental Production and Commercial Production With Experimental Development Work- Allowable SR&ED Expenditures".-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...
Technical Interpretation - Internal summary

26 February 2025 Internal T.I. 2023-0985151I7 F - Remboursement de frais juridiques par un actionnaire à sa société / Reimbursement of legal fees by a shareholder -- summary under Incurring of Expense

A) likely could not deduct his reimbursement payment, CRA stated: Mr. ... This court decision then eliminated any possibility of dividend income …. In short it becomes difficult to demonstrate the existence of a sufficient link between the expense and Mr. ...
Administrative Policy summary

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 16. ("Constructive Importer Rules – Section 178.8") -- summary under Subsection 178.8(2)

CBAO National Commodity Tax, Customs and Trade Section 2013 GST/HST Questions for Revenue Canada, Q. 16. ("Constructive Importer Rules Section 178.8")-- summary under Subsection 178.8(2) Summary Under Tax Topics- Excise Tax Act- Section 178.8- Subsection 178.8(2) A resident registered corporation (Corporation A) entered into an agreement with a resident registered corporation (Supplier) for the purchase of a power facility the components of which were to be imported from abroad. ...
Current CRA website

T4088 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661

Lines 151 to 157 Partnership information Refer to the " Partnerships " section of this guide. ... Example If out of five scientists and engineers engaged in SR&ED, one works solely on SR&ED projects and the remaining four devote only one-quarter of their working time to SR&ED, then line 632 = 1 + ¼ + ¼ + ¼ + ¼ = 2 full time equivalents (FTE)s. ... Medical and Health sciences Basic medicine 3.01.01 Anatomy and morphology (plant science under 1.06.08) 3.01.02 Human genetics 3.01.03 Immunology 3.01.04 Neurosciences 3.01.05 Pharmacology and pharmacy and medicinal chemistry 3.01.06 Toxicology 3.01.07 Physiology and cytology 3.01.08 Pathology Clinical medicine 3.02.01 Andrology 3.02.02 Obstetrics and gynaecology 3.02.03 Paediatrics 3.02.04 Cardiac and cardiovascular systems 3.02.05 Haematology 3.02.06 Anaesthesiology 3.02.07 Orthopaedics 3.02.08 Radiology and nuclear medicine 3.02.09 Dentistry, oral surgery, and medicine 3.02.10 Dermatology, venereal diseases, and allergy 3.02.11 Rheumatology 3.02.12 Endocrinology and metabolism and gastroenterology 3.02.13 Urology and nephrology 3.02.14 Oncology Health sciences 3.03.01 Health care sciences and nursing 3.03.02 Nutrition and dietetics 3.03.03 Parasitology 3.03.04 Infectious diseases and epidemiology 3.03.05 Occupational health Medical biotechnology 3.04.01 Health-related biotechnology 3.04.02 Technologies involving the manipulation of cells, tissues, organs, or the whole organism 3.04.03 Technologies involving identifying the functioning of DNA, proteins, and enzymes 3.04.04 Pharmacogenomics, gene-based therapeutics 3.04.05 Biomaterials (related to medical implants, devices, sensors) Other medical sciences 3.05.01 Forensic science 3.05.02 Other medical sciences 4. ...
GST/HST Ruling

19 January 2011 GST/HST Ruling 123253 - Services provided by [...] [Company A] to [...] [Company B]

19 January 2011 GST/HST Ruling 123253- Services provided by [...] [Company A] to [...] ... [Company A] [...] operates [...]. [Company A] is registered for the GST/HST. 2. On [mm/dd/yyyy], [...] entered into a [...] Agreement with [...] and on [mm/dd/yyyy] established a [...] ...
Current CRA website

Offshore Compliance Advisory Committee – Agenda – June 8, 2018

Offshore Compliance Advisory Committee Agenda June 8, 2018 Friday, June 8, 2018 9:00 a.m.- 4:30 p.m. ... Tax Gaps Presentation (T1 international) and follow up discussion on approach, assumptions, sensitivity analysis Mireille Éthier / André Patry / All 11:30 Lunch 12:15 7. ... Gina Jelmini / Johanne Charbonneau / All 15:45 9. Next steps / forward agenda All 16:00 10. ...
Conference

9 October 2009 Roundtable, 2009-0330081C6 F - Sens de " année " au paragraphe 74.5(2)

9 October 2009 Roundtable, 2009-0330081C6 F- Sens de " année " au paragraphe 74.5(2) Unedited CRA Tags 74.5(2) Principales Questions: Quel sens faut-il donner à l'expression " année donnée " au paragraphe 74.5(2) pour établir le montant des intérêts payables? ... Michel Lambert (613) 957-8968 October 9, 2009 2009-033008 ENDNOTES 1 AGENCE DU REVENU DU CANADA, interprétation technique 912556, " Meaning of Particuliar Year ", 21 octobre 1991. 2 AGENCE DU REVENU DU CANADA, interprétation technique 2008-0274221I7 (E), Meaning of " year " in 74.5(2), 16 avril 2008. 3 Al. 249(1)b) L.I.R. 4 CANADA REVENUE AGENCY, technical interpretation 912556, "Meaning of Particular Year", October 21, 1991. 5 CANADA REVENUE AGENCY, technical interpretation 2008-0274221I7 (E), Meaning of "year" in 74.5(2), April 16, 2008. 6 Par. 249(1)(b) of the ITA ...
GST/HST Ruling

4 June 2012 GST/HST Ruling 136103 - s - Point-of-sale rebate entitlement – whether printed books – 6 products

The supply is a package which contains a […] children’s book entitled […] [Book A] and a […] toy […]. ... The book contains information about […] and has [#] pages. 2. The back of the book states: “Learn all […]. Then, play the […] game […]!” 3. In terms of printed space, the game takes only […] pages of the […] pages. ...

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