Search - 报销 发票日期 消费日期不一致

Seidel, CMA International Advisory Services (613) 957-2058 International & Large Business Directorate Burnaby-Fraser Tax Services Office 2011-040930 Shareholder Benefit We are writing with regard to the application of subsection 15(1) and paragraph 214(3)(a) of the Income Tax Act (the "Act") to the facts described below. ... Yours truly, for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

À moins d'indication contraire, tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (" Loi "). ...

22 February 2011 Internal T.I. 2010-0376841I7- Liability for Tax of a Deceased Taxpayer Unedited CRA Tags s. 146.3(6), 159(2) & (3), 160.2(2) & (3) Principal Issues: 1. ...

We would also like to draw your attention to the following paragraph from Interpretation Bulletin IT-533 Interest Deductibility and Related Issues: "Borrowing for investments including common shares ¶ 31. ... Further, assuming all of the other requisite tests are met, interest will neither be denied in full nor restricted to the amount of income from the investment where the income does not exceed the interest expense, given the meaning of the term income as discussed in ¶ 10. ...

Reasons: a) The partnership is not deemed to be a separate person for purposes of section 116; b) The LLC is the "non-resident person" in section 116, but is not entitled to treaty benefits July 16, 2009 Janet Schermann Non-Resident Policy Advisor Small & Medium Enterprises Place de Ville, Tower B 112 Kent Street, Room 1929 Ottawa, Ontario K1A 0L5 Headquarters Income Tax Rulings Directorate (613) 957-2122 2009-031737 T2062C Notice- TCP disposed of by Partnership or LLC Dear Janet: We are responding to your email of April 7, 2009 in which you ask for our views on the application of section 116 of the Income Tax Act (the "Act") in the following two hypothetical scenarios. 1st Scenario Assume that a partnership is owned one-third each by a U.S. resident, a resident of a second country with which Canada has an income tax convention, and a resident of a third country with which Canada does not have an income tax convention. ... Yours truly, Olli Laurikainen, Manager For Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

À moins d'indication contraire, tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (" Loi "). ...

À moins d'indication contraire, tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (ci-après la " Loi "). ...

À moins d'indication contraire, tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (" Loi "). ...

Tel qu'indiqué au paragraphe 2 du bulletin d'interprétation IT-352R2, Dépenses d'employé, y compris celles concernant l'espace consacré au travail à domicile, " principalement " est interprété comme 50% du temps. ...

Selon les renseignements fournis, le prix de 5 000 $ n'est pas un montant décerné en échange de services rendus ou à rendre. ... De plus, un chèque de 5 000 $ est remis à l'auteur titulaire d'un ouvrage primé. ...