Search - 报销 发票日期 消费日期不一致

Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch Enclosure ...

The Department has stated the following in IT-500 at paragraph 18 with reference to "refund of premiums": "... it is assumed that, unless the contrary is established, a child or grandchild is not financially dependent on the annuitant for support at the annuitant's death if any person other than the annuitant was permitted a dependent deduction under paragraph 109(1)(d) (presently 118(1)(d)) in respect of the child or grandchild for the year preceding the year of death... ...

24 March 1993 Internal T.I. 9300097 F- CCA Mining and Electroic Data Process/Auto Equipment Unedited CRA Tags ITR 1100, Class 10   Edmonton District Office Resource Industries Section Attention:  Marlene White  Large Case File Manager XXXXXXXXXX Class 10 Misclassifications This is in reply to your request dated January 5, 1993 concerning the classification for Capital Cost Allowance purposes of certain automotive and electronic data processing equipment related to XXXXXXXXXX. ...

Eisner Client Assistance Directorate XXXXXXXXXX-     Principal Residence Exemption Pursuant to our telephone conversation on May 33, 1993, we are forwarding, for your consideration and reply, a request for an advance income tax ruling submitted on behalf of the above-noted individual (the Taxpayer) by XXXXXXXXXX As indicated in the attached reply to XXXXXXXXXX, the ruling requested cannot be granted since it essentially involves a period of time that has already elapsed. ...

We disagree with the comment by the taxpayer's representative that in the hypothetical circumstances described in paragraph 5902(1)(b) of the Regulations, " XXXXXXXXXX". ...

25 August 1993 Internal T.I. 9311117 F- Payments to Self-Employed Caregivers in BC Unedited CRA Tags 81(1)(h)   SURREY TAXATION CENTRE Personal and General Taxpayer Services Section Attention:  Pat Betts Payments to Caregivers in British Columbia We are replying to your memorandum of April 15, 1993 concerning the taxation of payments made to independent contractors caring for developmentally handicapped adults in British Columbia. ...

With respect to the corporation owned by the deceased's parents we are not sufficiently aware of the facts surrounding the outstanding advance of $ XXXXXXXXXX and the estate's failure to repay the amount to the corporation to forcefully offer an opinion. ...

You further indicated that ¶2601 of the book titled "Preparing Your Income Tax Return" written by Arthur Andersen & Co., Chartered Accountants, states that "a business loss from a year of residence may not be applied in a year of non-residence... ...

Where a provincial act applies instead of the PBSA, it will depend on the provisions of that particular act. for Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...