Search - 报销 发票日期 消费日期不一致

Les pertes en capital résultant des dispositions réputées totalisaient XXXXXXXXXX $. ... De plus, l'expression " date de faillite " est définie comme suit à l'article 2.1 de la LFI: "Date de la faillite"- Pour l'application de la présente loi, la faillite d'une personne ou sa mise en faillite survient à la date: a) de l'ordonnance de faillite la visant; b) du dépôt d'une cession de biens la visant; c) du fait qui rend réputée une cession. ... Tel que précisé au paragraphe 10 du Bulletin d'interprétation IT-159R3: " en général, une créance n'est pas irrécouvrable à la fin d'une année d'imposition donnée à moins que le créancier n'ait épuisé tous les recours légaux pour la recouvrer ou que le débiteur ne soit devenu insolvable et n'ait pas les moyens de la payer ". ...

JV is comprised of 4 members: two of the members are corporations, Corporation A and Corporation B, each holding XXXXXXXXXX % interests in the JV, and the other 2 members are individuals, Individual 1 and Individual 2, each holding XXXXXXXXXX % interests in the JV. ... Anson Banks, Lindley & Banks on Partnership, 18th ed. (London: Sweet & Maxwell, 2002), at p.74. Lindley & Banks on Partnership comments on the nature of joint ventures as follows: "The courts tend to adopt a strangely inconsistent attitude towards joint ventures. ...

Author: Simon Leung November 19, 1999 File # 9929605 ...

Position: No Reasons: CRA policy January 20, 2014 Robin Maley Income Tax Rulings Manager Directorate Provincial Legislative Amendments Section Business and Employment International, Provincial & Division Strategic Policy Division Ananthy Mahendran 905-721-5204 2013-050671 Meaning of "Medical Expenses" in Subsection 233(2) of the Income Tax Regulations This is in response to your e-mail dated September 30, 2013, wherein you requested our views as to whether amounts paid in respect of "medication dispensers" and "personal alert assistance" devices would be considered as amounts paid in respect of "medical expenses" incurred by or on behalf of the payee within the meaning of subsection 233(2) of the Income Tax Regulations (the "Regulations"). ...

Yours truly, Vitaliy Anissimov Section Manager for Division Director International Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Renée Shields for Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Position TAKEN:refer to assessing per prior instructions Reasons FOR POSITION:routine instructions August 30, 1994 Head Office Head Office Enquiries and Taxpayer Rulings Directorate Assistance Division (613) 957-8953 Attention: Norm O'Donnell T1 Returns & Guides 941949 XXXXXXXXXX We are forwarding for your consideration a referral from the Halifax District Office relating to the deduction available under subsection 146(8.2) of the Income Tax Act (the "Act") where a taxpayer wishes to withdraw excess contributions from an RRSP. ...

Prepared by: Tim Kuss Date: December 6, 1994 File # 943078 ...

21 June 1993 Internal T.I. 9314217 F- XXXXXXXXXX- Charity Unedited CRA Tags 149.1(1) charitable organization   CHARITIES DIVISION Business and General DivisionR.A. ...

12 July 1993 Internal T.I. 9316337 F- Withdrawal of Undeducted RRSP Premium Unedited CRA Tags 146(8.2)   July 12, 1993 Kitchener District Office Head Office Financial Industries Division P. ...