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Technical Interpretation - Internal

1 November 1995 Internal T.I. 9528567 - INDIANS - ALIMONY AND MAINTENANCE INCOME

Principal Issues: The basis for determining whether alimony & maintenance income is exempt. ...
Technical Interpretation - Internal

19 April 1995 Internal T.I. 9510320 - EXEMPT EARNINGS - FOREIGN EXCHANGE GAINS

Prepared by: Tim Kuss Date: April 19, 1995 Control #: 951032 ...
Technical Interpretation - Internal

31 October 2003 Internal T.I. 2003-0040887 - Luxembourg - Social Security Tax

Reasons: Social Security Legislation of Luxembourg October 31, 2003 Validation Section- IRPPD HEADQUARTERS 25 McArthur Road, 5th Floor Income Tax Rulings Vanier, Tower C Trusts & International Ottawa ON Section Fouad Daaboul Attention: Ms. ...
Technical Interpretation - Internal

29 June 2004 Internal T.I. 2004-0078231I7 - Medical Expenses - Cosmetic procedures

29 June 2004 Internal T.I. 2004-0078231I7- Medical Expenses- Cosmetic procedures Unedited CRA Tags 118.2(2)(a) Principal Issues: Could a medical plan qualify as a PHSP if it included coverage for cosmetic medical expenses (botox & artecoll injections, eyelid surgery)? ...
Technical Interpretation - Internal

7 May 2001 Internal T.I. 2001-0078027 - Loans to Non-residents

Prepared by: Tim Kuss File #: 2001-007802 Date: April 2001 ...
Technical Interpretation - Internal

7 June 2001 Internal T.I. 2001-0069430 - Specified Employer

Memo To File Simon Leung Income Tax Rulings Date: June 7, 2001 File # 2001-006943 Subject: Robert Bissell v. ...
Technical Interpretation - Internal

30 August 2001 Internal T.I. 2001-0089997 - CCA CLASS 10.1

Owen Newell HEADQUARTERS Excise & GST/HST Rulings Directorate Randy Hewlett, B.Comm. ...
Technical Interpretation - Internal

28 November 2001 Internal T.I. 2001-0107717 - REASONABLE EXPECTATION OF PROFIT

Grisé Manufacturing & Service Industry 957-2059 Large Business Audit Division Audit Directorate 2001-010771 Reasonable Expectation of Profit This is in reply to your E-mail of October 25, 2001, requesting clarification with respect to the position taken in our memorandum of October 23, 2001 to Mr. ...
Technical Interpretation - Internal

8 April 2002 Internal T.I. 2002-0123107 - SUBSECTION 14(1.01)14(1.01)

Karen Pit HEADQUARTERS Verification & Enforcement Division Randy Hewlett, B.Comm. ...
Technical Interpretation - Internal

16 January 2003 Internal T.I. 2002-0164407 - Interest on Crown Charges

XXXXXXXXXX In order to reverse the effect of the cases of Johnson & Johnson, 94 DTC 6125 (FCA) and Canada Safeway, 98 DTC 6060 (FCA), paragraph 12(1)(x) was amended to add a reference to amounts refunded. ...

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