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Technical Interpretation - Internal

22 April 1993 Internal T.I. 9310987 F - Deferred Salary Leave Plan

22 April 1993 Internal T.I. 9310987 F- Deferred Salary Leave Plan Unedited CRA Tags ITR 6801 April 22, 1993 North York District Office Head Office Client Assistance Financial Industries  Division   D. ...
Technical Interpretation - Internal

31 March 1993 Internal T.I. 9307337 F - Rent Free

31 March 1993 Internal T.I. 9307337 F- Rent Free Unedited CRA Tags 12(1)(x), 9 March 31, 1993 CALGARY DISTRICT OFFICE HEAD OFFICE LARGE CASE FILES  Rulings Directorate   C. ...
Technical Interpretation - Internal

1993 Internal T.I. 9319857 F - Italian Pension - Whether Make Up Payment is Periodic

Delorey  (613) 957-8953 Attention:  Thomas Koval  Client Services XXXXXXXXXX Italian Pension Payment of Accrued Pension This is in reply to your FAX transmission of July 7, 1993 concerning a payment of $ XXXXXXXXXX from an Italian pension plan. ...
Technical Interpretation - Internal

6 April 2004 Internal T.I. 2004-0062831I7 - Recharacterization of amounts -EPSP

April 6, 2004 HEADQUARTERS HEADQUARTERS Appeals Branch Income Tax Rulings CPP / EI Appeals Division Directorate C. ...
Technical Interpretation - Internal

20 April 2001 Internal T.I. 2001-0080777 - LOSS ON TRANSFER TO RRSP

Note, however, that a trust is not an "affiliated person" in relation to the individual (see E9831785 & E9830825), so the superficial loss rules don't apply on a transfer to a trust. ...
Technical Interpretation - Internal

11 September 2001 Internal T.I. 2001-0072137 - Filing Requirement of Trustee

Brooks Estates & Trusts Trusts Section XXXXXXXXXX TSO 2001-007213 XXXXXXXXXX This is in reply to your enquiry of February 28, 2001 concerning XXXXXXXXXX. ...
Technical Interpretation - Internal

7 December 2001 Internal T.I. 2001-0099547 - BUS PASSES MUNICIPAL EMPLOYEES

Reasons: Subsection 6(1)(a) & IT-470R- While passes offered to employees directly employed by the municipal transit company fit within the administrative position outlined in paragraph 43 of IT-470R, this position would not extend to all employees of the municipality since they are not considered to be "employees of bus and rail companies. ...
Technical Interpretation - Internal

9 September 2002 Internal T.I. 2002-0143957 - Liechtenstein Establ.- whether corporation

September 9, 2002 Returns Processing & Compliance Section T. Cook Non-Resident Operations Division 946-4165 International Tax Directorate 344 Slater St., 5th Floor Ottawa, ON Attention: Angela Aubé 2002-014395 Question Regarding Liechtenstein Establishment We are writing in response to your facsimile of May 31, 2002, which forwarded a question from a tax advisor, XXXXXXXXXX. ...
Technical Interpretation - Internal

17 August 1999 Internal T.I. 9921347 - CHARITY BENEFICIARY OF PENSION

Position: Yes Reasons: Wording of ITA 56(1)(a) & 153(1)(b) August 20, 1999 Ottawa TSOffice Headquarters 8th Floor S.E. ...
Technical Interpretation - Internal

8 April 1991 Internal T.I. 9104877 F - Terminaison du régime de retraite des employés salariés

Le paragraphe 248(1) de la Loi définit "prestations de retraite ou d'autres pensions " comme comprenant:...toute somme recue d'une caisse ou en vertu d'un régime de retraite ou d'autres pensions, et, sans restreindre la portée générale de ce qui précède, comprend tout versement fait à un bénéficiaire sur la caisse ou en vertu du régime ou a un employeur ou un ancien employeur du bénéficiaire; a)   conformément aux conditions de la caisse ou du régime, b)   par suite d'une modification apportée à la caisse ou au régime, ou c)   par suite de la liquidation de la caisse ou du régime. ...

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