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Technical Interpretation - Internal

3 June 2004 Internal T.I. 2004-0073021I7 - Commissions and paragraph 4 of IT-238R2

In its engagement letter with the advisor, the fees were calculated as follows: Acquisition 1: Fees: i) a work fee of $ XXX per month of four months...whether or not the acquisition is completed, which fee shall be credited against any fee payable under (ii) ii) a commission of.65% of the Total Transaction Value, up to a maximum of $XXX. ...
Technical Interpretation - Internal

14 June 2004 Internal T.I. 2004-0074771I7 - Prohibited beneficiaries of a DPSP

In the scenario presented, Corporation A is owned by four shareholders; W owns XXXXXXXXXX % of the common shares, X owns XXXXXXXXXX% and Y and Z each own XXXXXXXXXX%. ...
Technical Interpretation - Internal

19 May 2004 Internal T.I. 2004-0056491I7 - Foundation to file tax return as corp or trust?

Murphy Section Manager for Division Director International & Trusts Division Policy and Planning Branch?? ...
Technical Interpretation - Internal

16 February 2005 Internal T.I. 2005-0114671I7 - Successor Pool Allocation

Christine Savage Reorganizations & Resources Industry Specialist Services Division 112 Kent Street, 13th Floor, Tower B Marc Edelson, LL.B. ...
Technical Interpretation - Internal

25 February 2005 Internal T.I. 2005-0113521I7 - Artificial loss

Murphy for Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...
Technical Interpretation - Internal

25 February 2005 Internal T.I. 2005-0113531I7 - Artificial loss

Murphy for Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...
Technical Interpretation - Internal

25 February 2005 Internal T.I. 2005-0113541I7 - Artificial loss

Murphy for Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...
Technical Interpretation - Internal

10 May 2001 Internal T.I. 2001-0065727 F - AVANTAGE - FONCTIONNEMENT AUTOMOBILE

Cependant, l'alinéa 6(1)l) de la Loi prévoit, entre autres, que l'employé devra inclure dans son revenu "le montant représentant la valeur des avantages relatifs au fonctionnement d'une automobile (...) que le contribuable a reçus ou dont il a joui au cours de l'année, soit relativement à sa charge ou à son emploi, soit dans le cadre ou en raison de cette charge ou de cet emploi. ...
Technical Interpretation - Internal

31 March 2001 Internal T.I. 2001-0076437 - Thin Capitalization Rules

Prepared by: Tim Kuss International Section Income Tax Rulings Directorate File # 2001-007643 Date: March 2001 ...
Technical Interpretation - Internal

12 June 2001 Internal T.I. 2000-0053957 - Canada-United States Income Tax Convention

June 12, 2001 Donna Cheesman International and Trusts Section Verification & Enforcement S. ...

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