Search - 报销 发票日期 消费日期不一致
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Technical Interpretation - Internal
7 July 2010 Internal T.I. 2010-0358801I7 - Requests for Adjustments from Insolvent Taxpayers
Under a proposal, a trustee does not represent the creditors of the proponent in the same manner as in bankruptcy; rather, the trustee represents the creditors only to the extent necessary to assure performance of the proposal, see Houlden & Morawetz, Bankruptcy and Insolvency Law of Canada, at 3-179 (Release 4-2009). ...
Technical Interpretation - Internal
23 July 2010 Internal T.I. 2010-0358761I7 - paragraph 227.1(2)(b) and subsection 227.1(4)
23 July 2010 Internal T.I. 2010-0358761I7- paragraph 227.1(2)(b) and subsection 227.1(4) Unedited CRA Tags s. 227.1(2)(a) & (b), (4) Principal Issues: Proving a claim against a director of a company that failed to deduct or withhold an amount required pursuant to subsection 227.1(1). ...
Technical Interpretation - Internal
14 October 2009 Internal T.I. 2008-0301491I7 - TFSA Attribution Rule Exemption on Excess Amounts
. * The correct document number should be 2008-030149 AGENCE DU REVENU DU CANADA MEMORANDUM NOTE DE SERVICE DATE October 14, 2009 TO Jack Szeszycki FROM HEADQUARTERS À Individual Returns and Payments Processing Directorate DE Peky Tsang 25 McArthur Street, Vanier Tower (613) 957-9769 Vanier, ON, K1A 0L5 FILE DOSSIER 2008-030144 SUBJECT: OBJET: TFSA Attribution Rule Exemption with respect to excess TFSA amount This is in response to your email of November 20, 2008, concerning the application of paragraph 74.5(12)(c) of the Income Tax Act (the "Act") to excess Tax Free Savings Account ("TFSA") amounts. ...
Technical Interpretation - Internal
19 November 2010 Internal T.I. 2010-0383001I7 - Meaning of "Operated"--149(1)(l)
This position is supported by one of our documents in which the author noted that there is a difference between "being organized for" and "being operated for" "... the former relating to the letters patent or other documentary evidence of the organization's original purpose while the latter refers to a year by year examination of the organization's activities. ...
Technical Interpretation - Internal
7 December 2010 Internal T.I. 2010-0385131I7 - Offsetting a Loss Carry Back
Skulski Manager Insolvency and Administrative Law Section International & Trusts Division Income Tax Rulings Directorate c.c. ...
Technical Interpretation - Internal
30 November 2010 Internal T.I. 2010-0387181I7 - Beneficial ownership
Sandy Parnanzone Manager For Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...
Technical Interpretation - Internal
20 November 2009 Internal T.I. 2009-0344491I7 - Disposition of a Pre-Insolvency GST Refund
On XXXXXXXXXX and its affiliates ("XXXXXXXXXX ") filed a petition for relief, pursuant to Chapter 11 of the United States Bankruptcy Code ("Chapter 11 Proceedings"). ...
Technical Interpretation - Internal
27 April 1998 Internal T.I. E9805107 - capital gain inclusion rate for commodities
Humenuk Enquiries & Adjustments Attention: Diana Townley 980510 Capital Gain Inclusion Rate for Commodities This is in response to your enquiry of February 19, 1998, concerning the capital gain inclusion rate for the sale of commodities which are subject to the capital treatment described in paragraph 7 of Interpretation Bulletin IT-346R, Commodity Futures and Certain Commodities. ...
Technical Interpretation - Internal
17 April 1997 Internal T.I. 9641177 - MEDICAL EXPENSES
Oulton Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...
Technical Interpretation - Internal
11 June 1997 Internal T.I. 9714997 F - PENALITE - RUPTURE DE CONTRAT DE SERVICES
Le 11 juin 1997 Bureau des services fiscaux Direction des décisions de Montréal et de l'interprétation Services aux clients de l'impôt Section 471-1-1 Michel Lambert A l'attention de Mme Marie-Claude Boucher 7-971499 Pénalité pour rupture de contrat La présente fait suite à notre conversation téléphonique du 5 juin 1997 demandant notre opinion dans le cas où XXXXXXXXXX au Québec pourrait être appelé à débourser XXXXXXXXXX $ pour le non-respect intégral de son contrat avec le Gouvernement du Québec. ...