Search - 报销 发票日期 消费日期不一致

Ken & Ray's Collins Bay Supermarket Ltd. 75 DTC 5346 (FCTD). ... The taxpayers, in both instances, were attempting to deduce interest in one year that related to prior years and in both cases the court disallowed that portion of the interest paid in the year that was payable in respect of prior years. 24(1) (a) CCA is considered to be relevant in determining whether an activity has a reasonable expectation of profit, according to the response given to question 35 of the 1987 Revenue Canada Round Table; and (b)     in accordance with subsection 9(3), income from property does not include any capital gain from the disposition of that property 24(1) ChiefLeasing and Financing SectionFinancial Industries DivisionRulings Directorate ...

23 March 1990 Internal T.I. 59719 F- Benefits Received Out of RPP Unedited CRA Tags 6(1)(a)(i), 6(1)(g), 56(1)(a)(i), 60(j), 110(1)(f)(i), 248(1) employee benefit plan 19(1) File No. 5-9719   D.S. Delorey   (613) 957-3495 March 23, 1990 Dear Sirs: This is in reply to your letter of March 5, 1990 concerning benefits received out of a registered pension plan ("RPP") by a person resident in Canada where part of the pension entitlement was purchased while the person was not resident in Canada. ...

19 April 1990 Internal T.I. 59837 F- Eligible Investments in RRSPs and RRIFs Unedited CRA Tags 146(4), 146.3(3), 4900(1)(e) 19(1) File No. 5-9837   A.B. Adler   (613) 957-8962 April 19, 1990 Dear Sirs: This is in reply to your letter dated March 21, 1990 in which you requested our views concerning the eligibility of certain investments as investments in registered retirement savings plans ("RRSP") or registered retirement income funds ("RRIF"). ...

Fuoco Section Chief Personal and General SectionBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.       ...

However, we feel that the following issues does need careful consideration:-     where beneficial ownership resides, and-     whether transactions are subject to general anti-avoidance rules. ...

2 August 1990 Internal T.I. 900139 F- Exemptions from Capital Cost Allowance Restriction Rules Unedited CRA Tags 1100(17.3), 1100(14.2), 1100(14.1) 24(1) 900139   R.D. Mundell   (613) 957-2139 Attention: 19(1) EACC9352 August 2, 1990 Dear Sirs: Re: Regulation 1100(17.3) This will reply to your letter of March 9, 1990. ...

Thornley   (613) 957-2101   File No. 5-8969 November 21, 1989 Dear Sirs: Re:  Subsection 249(3) of the Income Tax Act (the "Act") and Subsection 1100(3) of the Income Tax Act Regulations This is in reply to your letter of July 27, 1989 (which was apparently misdirected) and two telephone conversations on November 2, 1989 requesting clarification of the interaction of the above noted provisions.  ...

Immediately following XXXXXXXXXX 's acquisition of the shares of XXXXXXXXXX pursuant to Agreement 1 and that acquisition of the additional Class B common shares of XXXXXXXXXX under the Subscription Agreement XXXXXXXXXX held approximately XXXXXXXXXX % of the shares of XXXXXXXXXX that had voting rights. ... (Cowansville, Que.: Wilson & Lafleur, 2001); the term " prévu"is defined at page 438 as [TRANSLATION] "imagined, envisaged". [32] Thus, it is enough for the option to have been contemplated or envisaged in the purchase and sale agreement, and section 3.1 shows that the option in the instant case was so contemplated or envisaged. ... The taxpayer's representative also indicates that because the Term Sheet indicated that XXXXXXXXXX intended to buy XXXXXXXXXX % of the voting shares of XXXXXXXXXX over a period of time that the Term Sheet and the New USA must be considered as forming an integral part of the various purchase and sale agreements. ...

In XXXXXXXXXX, Ultimate Parent, a publicly traded corporation, directly and indirectly owned shares representing XXXXXXXXXX % of the total equity and XXXXXXXXXX % of the voting rights of Parent. 2. Parent was a publicly traded corporation and held XXXXXXXXXX % of the common shares of Subsidiary. ... Investment Transferred # securities ACB Agreed Price FMV XXXXX Deposit Receipts XXXXX $XXXXX $XXXXX $XXXXX XXXXX shares XXXXX $XXXXX $XXXXX $XXXXX $XXXXX $XXXXX $XXXXX 8. ...

Selon l'article 1 de l'arrêté numéro 93-04 daté du 30 novembre 1993 (ci-après l'arrêté), " la classification des services dispensés par les ressources de type familial est établie selon le degré de soutien ou d'assistance requis par les usagers. ... " Dans le Robert, dictionnaire alphabétique et analogique de la langue française, le mot "prestation" signifie: " législ. soc. ... Par exemple, pour un pensionnaire qui aurait reçu, au cours de l'année, une pension de la sécurité de vieillesse de 4 650 $ et le montant maximum de supplément de revenu garanti alors qu'il devait payer un montant annuel de 7 250 $ à la résidence d'accueil, le montant exclu, en vertu de l'alinéa 81(1)h) de la Loi, s'élèverait à 2 600 $, soit la partie des paiements qui proviendraient du supplément de revenu garanti après avoir pris en considération les autres sources de revenu. ...