Search - 报销 发票日期 消费日期不一致

In our view, the answer should address both when the maturity date may occur and when contributions may be made.       ... The description of the "situation" is unclear with respect to both the facts and the tax treatment of allowances.       ... (a)     What is the nature of the lump sum payment? (b)      Can it be transferred to an RRSP? ...

1 September 1989 Income Tax Severed Letter ACC8648 F- Australian Teachers Exchange Programme Unedited CRA Tags n/a   September 1, 1989 Mr. ... Fioravanti   957-2073   HBW 4125-A1   HBW 8413-1 AUSTRALIAN TEACHERS EXCHANGE PROGRAMME As discussed, please find enclosed for your reply the above-noted letter concerning the Notices of Assessment with respect to three Australian teachers. ...

Income $100 $100 $100 $100 $100 Rate of Tax 40 37 35 17 10 Tax $ 40 $ 37 $ 35 $ 17 $ 10 Minus Max Foreign Tax Credit Article XXIV(4)(b) 20 20 20 2 NIL--------------------------------------------- Tax 20 17 15 15 10 ============================================= Additional non-business income tax 5 2 NIL NIL NIL ...

25 September 1989 Income Tax Severed Letter 74267 F- Investment Income Unedited CRA Tags 149(5), 149(5)(e)(i)                                              SEPT 25 1989   WINNIPEG DISTRICT OFFICE                     Small Business and S. Campbell                                    General Division Audit Division                               Bill Guglich                                              (613) 957-2102                                                7-4267 24(1) This is in reply to your memorandum of August 21, 1989 concerning the deductibility of membership fee discounts in calculating property income for purposes of subsection 149(5) of the Act. (1) (2) (3)    24(1) 4) (5) Our Comments Subparagraph 149(5)(e)(i) of the Act requires the Club to calculate its income on the assumption it had only property income. ...

This would be consistent with the formula in paragraph 6 of revised Form T100.      Consider the following example: Form T100   Total expenses to be incurred $1,000,000 Less:       Assistance to be kept by the company (0)      Expenses to be incurred but not renounced (i.e. prescribed CEDOE) (50,000) Amount to be renounced $950,000 Form T100 (Present draft formula)   Actual expenses incurred $1,000,000 Less:     Assistance kept or to be kept by the company            (0) Amount renounced (net of prescribed CEDOE) should be $950,000 versus the $1,000,000 figure yielded by the above calculation. ... Refer to paragraphs 66.1(6)(b)(ix), 66.2(5)(b)(xi) and 66.4(5)(b)(viii) of the Act.       ...

Foreign government exchanges are normally governed by the following conditions: (1)       Each side pays all salary, travel and removal costs for its own participants. (2)       The Canadian participants, in addition to their salary, will have available to them the benefits provided for under the Foreign Services Directives. (3)       Each government or organization guarantees re-employment of its participant on termination of the assignment and undertakes not to offer continuing employment to its guest participant. (4)       The agreements are prepared by the Public Service Commission and are signed by the Deputy Minister of the Canadian government department, his counter-part in the foreign government or organization, the participant and the Executive Director of Staffing Programs, Public Service Commission. (5)       Where a reciprocal exchange is not appropriate, the host employer can reimburse the home employer. (6)       The non-Canadian must obtain an employment authorization from a Canadian Immigration Office outside of Canada before entering Canada. ... (b)       The assignment period is normally one year. (c)       One of the conditions for consideration for an assignment is that the employee has demonstrated a potential for advancement to senior positions. (d)       The status and working place of the assigned employee will depend on the assignment or the duties to be performed. ...

Ses démarches lui ont permis de recevoir des prestations d’assurance-salaire de XXXXXXXXXX $ de même qu’un revenu d’intérêts compensatoires de XXXXXXXXXX $. ... Le paragraphe 248(1) nous procure une définition peu utile du terme « employeur » puisqu’il vise uniquement les cadres ou les fonctionnaires. Par contre, le terme « emploi » y est défini de la manière suivante: emploi- Poste qu’occupe un particulier, au service d’une autre personne (y compris Sa Majesté ou un État ou souverain étrangers); « préposé » ou « employé » s’entend de la personne occupant un tel poste. ...

2 November 1989 Income Tax Severed Letter 89M11594 F- Quarterly Report of September 30, 1989 Unedited CRA Tags n/a   November 2, 1989 MEMORANDUM TO:  Mr. ... Read Acting Assistant Deputy Minister Legislative and Intergovernmental Affairs Branch SUBJECT:  QUARTERLY REPORT SEPTEMBER 30, 1989 During this quarter we participated in the following meetings:      Tax treaty negotiations with Greece and Bulgaria.       ...

1991 Income Tax Severed Letter 911359 F- HAA 6815-1 Unedited CRA Tags 85(4), 256(5.1)   911359   M.P.Sarazin   (613) 957-2125 Dear Sirs: We are writing in response to your letter dated May 6, 1991 wherein you requested our comments on whether subsection 85(4) of the Income Tax Act (Canada) (the "Act") would apply to the following situation. Facts 1. 2.     24(1) 3. 4. 5. It appears that the interpretation which you seek relates to specific taxpayers and, therefore, we bring to your attention Information Circular 70-6R2 dated September 28, 1990 issued by Revenue Canada, Taxation. ... Yours truly, for DirectorReorganizations and Non-Resident DivisionRulings DirectorateLegislative and Intergovernmental     Affairs Branch ...

TRANSACTIONS ENVISAGÉES 2.1 Cie A verse à Monsieur A un dividende en actions de 500 000 $ sur les actions ordinaires, sous forme d'actions privilégiées ayant un capital versé total de 100 $ et une valeur de rachat de 500 000 $. 2.2. ... Le revenu protégé attribuable aux actions privilégiées sera-t-il de 100 $ ou de 500 000 $? ... Ainsi, le revenu protégé afférent aux actions ordinaires (soit 2 M $) sur lequel un dividende en actions (soit 100 $) sera paye devra être attribué à toutes les actions du capital-actions de la corporation après le paiement dudit dividende en actions, proportionnellement au gain en capital inhérent dans les actions ordinaires (4 000 000 $- 1 000 $- 499 900 soit 3 499 100 $) et dans les actions privilégiées (soit 499 900 $). ...