Search - 报销发票日期消费日期不一致

Results 2351 - 2360 of 2953 for 报销发票日期消费日期不一致

CRA indicates that the marriage-breakdown FHSA transfer provision (s. 146.6(7)) does not override the requirement for the transferee (ex-)spouse to be a “qualifying individual”

Summary of 10 October 2024 APFF Financial Strategies & Instruments Roundtable, Q.6 under s. 146.6(7). ...

CRA confirms that where both ss. 107(2) and 148(7) apply to a personal trust’s distribution of a life insurance policy in satisfaction of capital interest, s. 107(2) prevails over s. 148(7)

Summary of 10 October 2024 APFF Financial Strategies & Instruments Roundtable, Q.10 under s. 148(7). ...

CRA confirms that it is the bare trustee rather than the beneficial owner who has any UHT filing obligations

Summary of 4 June 2024 Underused Housing Tax (HST) Ruling 246073 under UHTA, s. 2 – owner. ...

CRA finds that charges to a company for a negotiated municipal sewage plant expansion were for a taxable supply

V-VI-21 as the company failed to satisfy one of the stipulated conditions, namely, that the municipal “service is … one which the owner or occupant has no option but to receive” (presumably meaning that the company always had the “choice” of not proceeding with its expansion or somehow otherwise avoiding the additional sewage discharge). ...

S. 132(5.3) may not apply to unit redemptions occurring by virtue of the winding–up of a mutual fund trust

Laplante, “Two Methods of Winding Up Mutual Fund Trusts,” Canadian Tax Focus, Vol. 15, No, 1, February 2025, p. 6 under s. 132(4) – CGR, and s. 132(5.3). ...

CRA finds that s. 143.2(15) authorized it to open-up a statute-barred year to deny the carryback of a loss which it will deny under s. 143.2

S. 143.2(15) provides that, notwithstanding ss. 152(4) to (5), “such assessments … may be made as are necessary to give effect to this section.” ...

CRA indicates that the processing of fuel could constitute “processing” for ITC and Class 29 purposes

Summary of 23 April 2024 External T.I. 2024-1004511E5 under s. 127(9) – qualified property- (c)(i). ...

CRA concludes that no adjustments are made to an eligible entity's Statement of Executive Compensation for NEOs filed pursuant to NI 51-102 for CEWS repayment purposes

Summary of 17 January 2025 Internal T.I. 2024-1029791I7 F under s. 125.7(1) – executive remuneration. ...

CRA provides a list of the particulars that should be recorded by a supplier of contact lenses or eyeglasses (if it does not have the prescription)

Summary of Excise and GST/HST News – No. 119, April 2025 under ETA s. ...

CRA describes how a bare trust that was not required to file in its terminal year can communicate its “closed” status

19 June 2025- 11:26pm CRA describes how a bare trust that was not required to file in its terminal year can communicate its “closed” status Email this Content A bare trust filed a T3 return (including Sched. 15) for its 2023 tax year prior to the CRA announcements that bare trust returns were not required for the 2023 – then the 2024- tax year. ...

You are here

Search - 报销发票日期消费日期不一致

Filter by Type:

CRA indicates that the marriage-breakdown FHSA transfer provision (s. 146.6(7)) does not override the requirement for the transferee (ex-)spouse to be a “qualifying individual”

CRA confirms that where both ss. 107(2) and 148(7) apply to a personal trust’s distribution of a life insurance policy in satisfaction of capital interest, s. 107(2) prevails over s. 148(7)

CRA confirms that it is the bare trustee rather than the beneficial owner who has any UHT filing obligations

CRA finds that charges to a company for a negotiated municipal sewage plant expansion were for a taxable supply

S. 132(5.3) may not apply to unit redemptions occurring by virtue of the winding–up of a mutual fund trust

CRA finds that s. 143.2(15) authorized it to open-up a statute-barred year to deny the carryback of a loss which it will deny under s. 143.2

CRA indicates that the processing of fuel could constitute “processing” for ITC and Class 29 purposes

CRA concludes that no adjustments are made to an eligible entity's Statement of Executive Compensation for NEOs filed pursuant to NI 51-102 for CEWS repayment purposes

CRA provides a list of the particulars that should be recorded by a supplier of contact lenses or eyeglasses (if it does not have the prescription)

CRA describes how a bare trust that was not required to file in its terminal year can communicate its “closed” status

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