Search - 报销 发票日期 消费日期不一致
Results 731 - 740 of 3382 for 报销 发票日期 消费日期不一致
Technical Interpretation - External summary
2 October 2014 External T.I. 2013-0491411E5 F - Allocation pour une automobile -- summary under Section 3
...
Ruling summary
2012 Ruling 2012-0439381R3 - Cross-border spin-off butterfly -- summary under Subparagraph 55(3.1)(b)(i)
...
Ruling summary
2013 Ruling 2012-0443081R3 - Distribution of pre-72 Capital Surplus on Hand -- summary under Subsection 88(2)
...
Ruling summary
2016 Ruling 2015-0606771R3 - Disclaimer of trust interest -- summary under Subsection 107(2)
...
Technical Interpretation - External summary
25 January 2002 External T.I. 2001-0112985 - EBP -- summary under Paragraph 7(3)(b)
...
Technical Interpretation - Internal summary
27 February 2018 Internal T.I. 2017-0682631I7 - Subsection 15(2.6) - Series of Loans -- summary under Subsection 15(2.6)
...
Technical Interpretation - External summary
24 February 2004 External T.I. 2003-0041121E5 F - Avantages imposables-installations récréatives -- summary under Paragraph 6(1)(a)
...
Technical Interpretation - Internal summary
5 December 2002 Internal T.I. 2002-0155667 F - DEDUCTIBILITE DES INTERETS CAPITALISEES -- summary under Subparagraph 20(1)(c)(i)
...
Technical Interpretation - External summary
29 January 2018 External T.I. 2017-0682301E5 - Deemed Distribution and Withdrawal from IRA -- summary under Clause 56(1)(a)(i)(C.1)
. … Clause 56(1)(a)(i)(C.1) does not apply to include an amount in income to the extent the amount would not be subject to income taxation in the U.S. if the Taxpayer were resident in the U.S. … You have indicated that [the] return of the investment in contract would be excluded from income for U.S. income tax purposes. Based on this…the amount of the Withdrawal would not be included in computing the Taxpayer’s income …. … [T]he same [would apply] if the Withdrawal took place in a year subsequent to the Taxation Year in which the Deemed Distribution took place … [or] if the Taxpayer was a U.S. citizen, rather than a green card holder, who renounced this US citizenship after becoming a tax resident in Canada … [subject to] subparagraph 4(a) of Article XXIV of the Convention …. ...
Technical Interpretation - Internal summary
13 September 2012 Internal T.I. 2012-0442671I7 F - Dédommagement pour la perte de bénéfices -- summary under Paragraph 8(1)(b)
Consequently, paragraph 8(1)(b) does not apply to allow the deduction … of legal costs that have been paid to recover such an amount. [Respecting the recovery regarding the Coverage] … we suggest that a deduction be allowed for the amount of the legal fees that were paid to recover the damages for the Coverage. … You stated that the Dismissal Amount is a taxable amount as a wage or salary or retiring allowance. Thus, we are of the view that the amount paid as a legal expense attributable thereto is deductible in computing the Objectors' income under paragraph 8(1)(b) or 60(o.1) …depending on the circumstances. … [T]here is no rule in the Act for the allocation of legal fees. … [I]t is reasonable to consider that legal fees should be allocated among the various components. ...