Search - 报销 发票日期 消费日期不一致
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Technical Interpretation - Internal
22 August 1994 Internal T.I. 9411346 - BRIDGE FINANCING ON RELOCATION OF EMPLOYEE
From the sample letter from the bank, used to substantiate the reimbursements related to the bridge financing, the monthly payments made to the bank on October 22 and November 1, 1993 were as follows: Oct 22: interest only on the collateral loan $ XXXXXXXXXX Nov 1: principal, interest and taxes on first mortgage XXXXXXXXXX Nov 1: premium in respect of life insurance XXXXXXXXXX $XXXXXXXXXX The District Office has asked whether the reimbursement of $XXXXXXXXXX (for the interest on the collateral loan and the payments in respect of the first mortgage) is deductible by the employee as a moving expense or alternatively whether it can be considered a non-taxable reimbursement described in paragraphs 35-38 of Interpretation Bulletin IT-470R "Employees' Fringe Benefits". ...
Technical Interpretation - Internal
1 September 1994 Internal T.I. 9413847 - DEDUCTIBILITY OF EXPENSES
Position TAKEN: no Reasons FOR POSITION TAKEN:-Paragraph 18(1)(a)-files 932751 & 940016 September 1, 1994 XXXXXXXXXX District Office Head Office Business Enquiries Rulings Directorate B. ...
Technical Interpretation - Internal
8 September 1994 Internal T.I. 9413897 - FOSTER CARE PAYMENTS RRSP EARNED INCOME
Pierre Paquette of Head Office Source Deductions Division, CPP & UI Programs (613-952-5422) for comment. ...
Technical Interpretation - Internal
11 October 1994 Internal T.I. 9418166 - EX GRATIA PAYMENT
October 11, 1994 Assessment of Returns Directorate Head Office T1 Programs Division Rulings Directorate T1 Assessment & Reassessment J.A. ...
Technical Interpretation - Internal
20 January 1995 Internal T.I. 9424657 - SUPPLIER'S REBATE
The Queen, 81 DTC 5207 (FCA), and Guay Ltee v MNR, 71 DTC 5423 (FCTD) (appealed 73 DTC 5373 (FCA); 75 DTC 5094(SCC) in stating at 6338 "... the case law is clear on the point that the facts of acceptability in accounting does not itself make the expenditures in question a proper deduction for tax purposes". ...
Technical Interpretation - Internal
12 January 1995 Internal T.I. 9416416 - SR&ED SALARY AND WAGES
Paragraph 17 & 18 of IT-154R4 January 12, 1995 J. P. Lavigne Merchandising, Manufacturing Director and Partnerships Section Audit Programs Division Franklyn S. ...
Technical Interpretation - Internal
5 January 1995 Internal T.I. 9433456 - DISABILITY PAYMENTS
Principal Issues: Whether ITAR 19 applies to exempt the 87 & 88 disability payments arising from a 1987 work stoppage due to Turrette Syndrome where the disease was first diagnosed before 1974. ...
Technical Interpretation - Internal
8 November 1994 Internal T.I. 9426387 - TRANSFER OF PRE 1972 PROPERTY TO A TRUST
Murphy for Director Manufacturing, Partnerships & Trusts Division Rulings Directorate Policy and Legislation Branch ...
Technical Interpretation - Internal
19 March 1996 Internal T.I. 9529947 - FISHING LICENCES
XXXXXXXXXX Licences which permit commercial fishing for roe herring by seine net and are issued by the Department of Fisheries & Oceans ("DFO"). ...
Technical Interpretation - Internal
11 April 1996 Internal T.I. 9611287 F - HABITANTS DES RÉGIONS VISÉES PAR REGLEMENT
Question Un contribuable peut demander une déduction en vertu de la division 110.7(1)b)(ii)(B) de la Loi jusqu'à concurrence du produit de 7,50 $ par le nombre de jours de l'année compris dans la partie de la période admissible tout au long de laquelle le contribuable tient et habite un établissement domestique autonome dans la région (sauf les jours déjà comptés dans le calcul de la déduction que demande, en application du présent alinéa, une autre personne qui habite alors cet établissement). ...