Search - 报销 发票日期 消费日期不一致

12 August 1996 Income Tax Severed Letter 9626227 F- XXXXXXXXXX — depenses RS&DE Unedited CRA Tags 37(8)(d) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Pour son exercice se terminant le XXXXXXXXXX (le «contribuable») a réclamé XXXXXXXXXX $ de dépenses en capital qu'il a engagées pour des activités de recherche scientifique et de développement expérimental («RS&DE») exercées au Canada. Du montant de XXXXXXXXXX $, une somme de XXXXXXXXXX $ est attribuable à des dépenses relatives à la construction d'un laboratoire. 2. ...

10 May 1990 Income Tax Severed Letter RRRR383- Deferred salary leave plan — correspondence copies Unedited CRA Tags none DATE: May 10, 1990 TO FROM A PENTICTON DISTRICT OFFICE DE HEAD OFFICE K. ...

7 May 1990 Income Tax Severed Letter RRRR341- Principal Issue Sheet — topic not mentioned Unedited CRA Tags none Principal Issue Sheet xxxxx Allan Nelson Resource Industries Issue xxxxx xxxxx xxxxx We advised Current Amendments of the Position that we were adopting, requesting them to inform Finance accordingly. ...

9 June 1997 Income Tax Severed Letter 9714705- Twenty one year rule — see 970488 Unedited CRA Tags 104(4), 159(6.1) SUMMARY: 21-year rule – see ^CAIXRCV 970488—ITA-104(4), 159(6.1)—Response to taxpayer request to amend the Income Tax Act to grandfather certain pre-1972 trusts from the 21-year deemed realization rule in subsec. 104(4) of the Income Tax Act. ... REASONS: Taxpayer has option to apply to provincial court to have the trust varied & property distributed under 107(2); alternatively subsection 159(6.1) allows trusts election to spread payment of taxes arising on deemed disposition over 10 years charging interest at the prescribed rate. 971470 XXXXXXXXXX L. ...

15 May 1992 Income Tax Severed Letter 9212785- Taxation of Indians — situs of payor Unedited CRA Tags 81(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... All books & records are located there. All payroll is handled through there, the main signing authorities are situated there and the executive is there XXX. ... In determining where the situs or origin of a business is one should consider the following factors: • the location of the business office- where the books and records are kept- where transactions with clients and or suppliers are arranged- where employees report for work or are paid from- where inventory or stock supplies are ordered and maintained While the XXX is not in fact a corporation, we can draw an analogy between this determination and the cases that establish criteria to determine the residence of a corporation. ...

11 March 1996 Income Tax Severed Letter 9605565- Disability — lump sum Unedited CRA Tags 6(1)(f) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... MNR [] 87 DTC 268 and Marchand v. MNR [] 87 DTC 630. In the Peel case, the taxpayer received a lump sum in settlement of his rights under the insurance contract. ...

10 May 1990 Income Tax Severed Letter RRRR260 F- Demande d'opinion — corporation à objet unique Unedited CRA Tags none A l'attention de 5-9304A. ... Monsieur X souscrit 100 000 $ dans sa corporation, laquelle utilise le produit de souscription pour acquérir un avion de 100 000 $. 4. ...

18 November 1999 Income Tax Severed Letter 9928215- Interpretation Bulletin IT-99R5 — legal fees, child support SUMMARY: Interpretation Bulletin IT-99R5- legal fees, child support—ITA-18(1)(a)—Whether Interpretation Bulletin IT-99R5 “Legal and Accounting Fees” will be revised to reflect Technical Interpretation number 9828805 dated March 31, 1999. ...

7 October 1990 Income Tax Severed Letter- Capital cost allowance — mobile homes Unedited CRA Tags Reg. ...

31 October 1989 Income Tax Severed Letter ACF3316- SR & ED Expenditures October 31, 1989 Mr. ...