Search - 报销发票日期消费日期不一致

Results 2201 - 2210 of 2947 for 报销发票日期消费日期不一致

CRA is not yet prepared to provide guidelines on when it will reduce specified corporate income based on its view of reasonableness

Summary of 13 June 2017 STEP Roundtable, Q.1 under s. 125(7)- specified corporate income – (b). ...

CRA states that the residence of a dual-resident s. 94(3) trust generally will not be ceded to the IRS, but double taxation relief should be provided

Summary of 13 June 2017 STEP Roundtable, Q.3 under Treaties – Art. 4. ...

CRA finds that a litigant receiving a court award of costs plus GST/HST is not required to report such tax

Of greater interest, this interpretation represents a restrictive and favourable interpretation of the requirement, in ETA s. 225(1) – A, that net tax of a person includes “all…amounts collected by the person…as or on account of tax.” ...

CRA considers that a “survivor payment” can be made out of the deceased’s TFSA even where this occurs in the executor’s discretion

Summary of 11 May 2017 External T.I. 2016-0679751E5 Tr under s. 207.01(1)- exempt contribution – para. ...

CRA considers that a public-sector nurse did not provide services “to Switzerland” for purposes of Art. 18(2)(a) of the Canada-Swiss Treaty

CRA considered that “services rendered to Switzerland" referred to services rendered in the course of functions of a public character, and did not encompass the exercise by a person of duties as a nurse within the Swiss healthcare sector, “which is essentially dedicated to the provision of services for the benefit of the community as a whole” – so that pensions received by a retired Swiss public-sector nurse would not qualify for the exemption. ...

CRA finds that a non-severable parcel of land could not have two beneficial owners of the principal residence and business portions thereof

Summary of 21 June 2017 External T.I. 2017-0687961E5 under s. 54 – principal residence. ...

CRA indicates that a registrant cannot use ETA s. 296(2.1) to avoid having to file a GST/HST rebate claim

CRA considered this requirement to be inapplicable when a corporation, which had failed to self-assess itself, subsequently sent in a late return accompanied by a note to the effect that unclaimed GST/HST rebates existed – but without filing any rebate claim. ...

Google Ireland - Administrative Court of Paris finds that Google through its contracting arrangements with French advertisers avoided a French PE

France (2017), No. 1505113/1-1 (Tribunal Administratif de Paris) under Treaties – Art. 5. ...

Tax Court of Canada finds that there were no ITCs respecting services of criminal counsel which permitted an individual to resume a business

28 September 2017- 11:56pm Tax Court of Canada finds that there were no ITCs respecting services of criminal counsel which permitted an individual to resume a business Email this Content Operations at an individual’s swimming school were suspended as a result of charges brought against him respecting alleged misconduct with a 15-year old female instructor – and he incurred significant fees in obtaining an acquittal. ...

Offshore clients are putting their funds into U.S. trusts in order to avoid CRS reporting

Ward, "The Common Reporting Standard Comes to Canada", Tax Management International Journal, 2017, p. 538 under s. 270(1) – reportable jurisdiction person and s. 271(1). ...

You are here

Search - 报销发票日期消费日期不一致

Filter by Type:

CRA is not yet prepared to provide guidelines on when it will reduce specified corporate income based on its view of reasonableness

CRA states that the residence of a dual-resident s. 94(3) trust generally will not be ceded to the IRS, but double taxation relief should be provided

CRA finds that a litigant receiving a court award of costs plus GST/HST is not required to report such tax

CRA considers that a “survivor payment” can be made out of the deceased’s TFSA even where this occurs in the executor’s discretion

CRA considers that a public-sector nurse did not provide services “to Switzerland” for purposes of Art. 18(2)(a) of the Canada-Swiss Treaty

CRA finds that a non-severable parcel of land could not have two beneficial owners of the principal residence and business portions thereof

CRA indicates that a registrant cannot use ETA s. 296(2.1) to avoid having to file a GST/HST rebate claim

Google Ireland - Administrative Court of Paris finds that Google through its contracting arrangements with French advertisers avoided a French PE

Tax Court of Canada finds that there were no ITCs respecting services of criminal counsel which permitted an individual to resume a business

Offshore clients are putting their funds into U.S. trusts in order to avoid CRS reporting

Pages

You are here

Search - 报销 发票日期 消费日期不一致

Filter by Type:

Pages

Search - 报销发票日期消费日期不一致