Search - 报销 发票日期 消费日期不一致

B & C If all the elections are valid, is there a problem in that they were not made in time to cover the full period throughout which the investments were held? ...

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17 July 1991 Internal T.I. 911839 F- Indians-Situated on a Reserve Unedited CRA Tags 81(1)(a), 126(7) buinsess-income tax, 126(7) non-business income tax ITR 400         July 17, 1991 TO: FROM: Vancouver District Office Business and General J.D.K McCuire Division Chief of Enquiries & Office Glen Thornley Examination (613) 957-2101   FILE: 911839 SUBJECT: Indians-Situated on a Reserve: This is in reply to your memorandum of May 9, 1991 with enclosed returns from 24(1) Our Comments Numerous court cases have established that the residence of a corporate employer is the place where the employer exercises control and management. These cases include:      De Beers Consolidated Mines Limited v. Howe (1906) A.C. 455Unit Construction Co. ... " We trust you will find our comments helpful. for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental     Affairs Branch copy to:     Assessing and Enquiries Directorate     Attention: J.M Legault, Cumberland Place ...

14 November 1990 Internal T.I. 9017677- Rabais de fabricants payés directement à un acheteur Unedited CRA Tags 12(1)(x), 13(7.4)   Le 14 novembre 1990 BUREAU DE DISTRICT BUREAU PRINCIPAL DE QUEBEC Section des services   bilingues Julien Ouellet Charles Thériault Revue de la Vérification (613) 957-8978   7-901767 OBJET:   24(1) La présente note de service est en réponse à la vôtre du 30 juillet 1990 dans laquelle vous nous demandez notre opinion sur un problème soulevé par Monsieur Serge Blouin (section 143-1) de votre Bureau. Notre compréhension des faits énoncés dans votre note de service et des documents joints à celle-ci est la suivante. 1.      2.      3.     24(1) 4.      ...

22 December 1992 Internal T.I. 9227947- Regles d'attribution Unedited CRA Tags 74.1(a), 74.4, 74.5, 56(2), 245(2), 56(4)   7-922794   Marc Vanasse   (613) 957-8953 Le 22 décembre 1992           BUREAU DE DISTRICT DE LAVAL BUREAU PRINCIPAL           A l'attention de Direction des décisionsM. ... III.     Les fiducies recevant du revenu d'entreprise en tant qu'associées d'une société. IV.     Les fiducies recevant du revenu de placement (gain en capital, intérêt, dividende, etc.). ...

11 October 1990 Internal T.I. 901379 F- Calculation of Non-capital Loss Unedited CRA Tags 253   October 11, 1990 Mr. Keith Hillier, Director Business and General Non-Resident Taxation Division Division   A. ... We are now able to advise you that   24(1) As discussed with you, we have two concerns with the facts in this case, which we draw to your attention for whatever action you consider necessary: 1)     24(1)      What circumstances changed in 1989 which would warrant a change in the method of reporting 24(1) to that of an income account based reporting. 2)     24(1)           If he was a non-resident for 1989, his losses for the period while non- resident could not be carried back (see IT-262). ...

Gen.- Legislative Affairs Directorate / 5 / 1051 / 957-2061- Mr. McDonald has retired. ... (Division des modifications courantes et des     règlements) MCCOLM, W.R.- should be   957-2068 / MCCOLM, W.R. / Current Amendments and Regulations Division Room 1051, MacDonald Bldg.   (Division des modifications courantes et des  règlements) WEIL, R.D.- should be   957-2066  /  WEIL, R.D. / Current Amendments and Regulations Division Room 1051, MacDonald Bldg.   ...

5 February 1990 Internal T.I. 90M02427 F- Competent Authority Request under Canada-Finland Tax Convention Unedited CRA Tags n/a TELEX MESSAGE   Originator:  B. FIORAVANTI   Date:  5/02/90   Branch:  LEGISLATION   Building:  MACDONALD   Room Number:  1000   Telephone Number:  957-2073   Other Destination:  FINLAND      123241 FIMIN SFAttention: 19(1)     File No. 90M02427 Message: RE:  19(1) COMPETENT AUTHORITY REQUEST UNDER CANADA- FINLAND TAX CONVENTION OUR INTERNATIONAL AUDITS DIVISION HAS WRITTEN TO YOU ON APRIL 14, 1988, AND FURTHER ON NOVEMBER 2, 1988, AND JUNE 1, 1989. ...

Ces dépenses peuvent donner lieu à un crédit d'impôt à l'investissement de 20%, soit 20 000 $. 2.       ... Par conséquent, la dépense de recherches scientifiques de 100 000 $ doit donc être réduite de 2 000 $ pour s'établir à 98 000 $. ... Si tel était le cas, la perte de 108 000 $ serait répartie comme suit: a)      9 000 $ pour l'associé qui a droit au 2 000 $ de crédit d'impôt à l'investissement, b)      11 000 $ pour chacun des neuf autres associés. ...

21 September 1990 Internal T.I. 901039 F- Deduction of Reasonable Reserve for Soft Costs of Contractors Unedited CRA Tags 20(1)(n)   September 21, 1989 TORONTO DISTRICT OFFICE HEAD OFFICE   Rulings Directorate G. ... Brooks Audit Review 957-2097   901039   EACC9630 Subject:  Paragraph 20(1)(n) We are writing to you in reply to your memorandum of May 31, 1990 in which you sought clarification of what constitutes a "reasonable reserve" calculate pursuant to paragraph 20(1)(n) of the Act in a certain fact situation.  ... Sale proceeds   $100   "Soft costs" $10     Other costs   60     Total costs      70 Gross Profit   $ 30 In this example, if the soft costs were incurred in the current year and the sale proceeds were fully due in the year, the gross profit to be reported in the current year would be $30.  ...