Search - 报销 发票日期 消费日期不一致
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Technical Interpretation - Internal
20 December 1994 Internal T.I. 9412357 - PROPERTY ADMINISTERED BY JUDICIAL SEQUESTRATOR - TRUST
The judicial sequestrator is obliged to file annually an information return under paragraph 221(1)(d) of the Act and subsection 204(1) of the Regulations which read as follow: "221(1) The Governor in Council may make regulations (...) ...
Technical Interpretation - Internal
5 December 1994 Internal T.I. 9420577 - PARTNERSHIP LOSSES
Chiasson (613) 957-8953 Technical Advisor 7-942057 XXXXXXXXXX Partnership Losses & Attribution Rules This is in reply to your memorandum dated August 4, 1994 concerning the above named individuals in which you request our comments regarding the situation described below. ...
Technical Interpretation - Internal
13 January 1995 Internal T.I. 9425007 F - PROGRAMME DE STABILISATION ÉCONOMIQUE CSST
Les faits Un particulier reçoit un versement mensuel de la Commission de la Santé et Sécurité au travail du Québec (ci-après la CSST) en vertu du «Programme de stabilisation économique (PSE)» (ci-après « programme PSE»). ...
Technical Interpretation - Internal
6 May 1996 Internal T.I. 9610546 - WORKERS COMPENSATION PAYMENT - ALBERTA
Szeszycki for Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...
Technical Interpretation - Internal
6 May 1996 Internal T.I. 9608307 - PRIOR YEAR MAINTENANCE PAYMENTS
Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...
Technical Interpretation - Internal
15 October 1996 Internal T.I. 9628237 - RIGHTS OR THINGS RETURN
October 15, 1996 Regina Tax Services Office Head Office Estates & Trusts Income Tax Rulings and Interpretations Directorate Attention: Mr. ...
Technical Interpretation - Internal
17 March 1994 Internal T.I. 9405687 - COMMON-LAW RELATIONSHIP - MARITAL STATUS
& 2. above is "...for purposes of this paragraph..." (252(4)(a)) and not the Act as a whole; therefore, only for purposes of spousal determination. ...
Technical Interpretation - Internal
22 March 1995 Internal T.I. 9433806 F - REGIME ACCESSION PROPRIETE
Les deux scénarios en question sont les suivants: 1er scénario: un particulier participe au RAP, retire la somme de 7 500 $ de son régime enregistré d'épargne-retraite ("REER") pour l'achat d'une habitation le 25 février 1994 et fait faillite le 7 novembre 1994 après avoir rencontré toutes les conditions de participation au RAP. ...
Technical Interpretation - Internal
22 January 1996 Internal T.I. 9530067 - GIFT OR SALE?
For example, we note that the wording in Exhibits 5 and 6, which you included for comparison, use the words "... owner assigns and conveys" and "hereby conveys, assigns, transfers and assents", respectively, in respect of conveyances. ...
Technical Interpretation - Internal
1 March 1996 Internal T.I. 9603927 - SPECIAL WORKSITE ALLOWANCES
Based on the limited information available to us, it would appear that these workers fall into the category of employees who are ordinarily required to carry on the duties of their employment "... in different places". ...