Search - 枣庄市市中区 智博公考 地址 电话
Results 241 - 250 of 18407 for 枣庄市市中区 智博公考 地址 电话
Technical Interpretation - External
17 February 1995 External T.I. 9400545 - RESIDENCE & SOURCE DEDUCTIONS (HAA7576-1)
17 February 1995 External T.I. 9400545- RESIDENCE & SOURCE DEDUCTIONS (HAA7576-1) Unedited CRA Tags 250(1)(a) ART IV and XV REG 105 110(1)(f)(i) 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. ... We are not able to find any references in the case of R & L Food Distributors Ltd. 1 ("R & L") described in your letter that a "day" refers to each 24 hour period. ... Yours truly, for Director Reorganizations and Foreign Division Rulings Directorate Policy and Legislation Branch 1 R & L Food Distributors Ltd. v. ...
Technical Interpretation - External
27 August 2012 External T.I. 2012-0438001E5 - Taxable Benefits – Employer-Provided Vehicles
27 August 2012 External T.I. 2012-0438001E5- Taxable Benefits – Employer-Provided Vehicles Unedited CRA Tags 6(1)(a); 6(1)(e); 6(1)(k); 6(6) Principal Issues: 1. ... Baltkois August 27, 2012 Dear XXXXXXXXXX: Re: Taxable Benefits – Employer-Provided Vehicles We are writing in response to your email dated February 22, 2012, in which you asked whether an employee’s use of an employer-provided motor vehicle would give rise to a taxable benefit under the Income Tax Act (the “Act”) for various scenarios. ... Additional information on this subject is available in Interpretation Bulletin IT-63R5, Benefits, Including Standby Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer- After 1992, Form RC18 – Calculating Automobile Benefits for 2011, and through the Automobile Benefits Online Calculator which is available on the CRA website. ...
Technical Interpretation - External
19 February 2014 External T.I. 2013-0484761E5 - Taxable Benefits Employer-Provided Vehicles
19 February 2014 External T.I. 2013-0484761E5- Taxable Benefits Employer-Provided Vehicles CRA Tags 6(1)(a) 6(1)(k) 6(1)(e) Principal Issues: Whether a taxable benefit would arise in connection with an employee's use of an employer-provided vehicle? ... Baltkois February 19, 2014 Dear XXXXXXXXXX: Re: Taxable Benefits Employer-Provided Vehicles We are writing in response to your letter dated March 21, 2013, in which you asked whether an employee's use of an employer-provided vehicle would give rise to a taxable benefit under the Income Tax Act (the Act). ...
Ruling
2013 Ruling 2013-0475701R3 - MIC deemed interest & participating debt interest
2013 Ruling 2013-0475701R3- MIC deemed interest & participating debt interest CRA Tags 212(1)(b) 214(3)(e) 212(3) "participating debt interest" Principal Issues: Whether a favourable ruling could be issued that the deemed interest payments paid to non-resident shareholders of a MIC would not fall within the meaning of PDI such that the payments would be exempt from Part XIII tax. ... XXXXXXXXXX 2013-047570 XXXXXXXXXX, 2013 Re: Advance Income Tax Ruling Request XXXXXXXXXX Dear XXXXXXXXXX: This is in reply to your letter of XXXXXXXXXX, wherein you requested an advance income tax ruling on behalf of the XXXXXXXXXX (the "Corporation"). ...
Technical Interpretation - Internal
8 July 2013 Internal T.I. 2012-0470021I7 - Settlement of Future Benefits ASO Plan
8 July 2013 Internal T.I. 2012-0470021I7- Settlement of Future Benefits ASO Plan CRA Tags 6(1)(f) 54 "capital property" 248(1) property 5(1) 6 39(1)(a)(iii) Principal Issues: 1. ... July 8, 2013 Trust Accounts Programs Division Income Tax Rulings Directorate Taxpayer Services and Debt Business and Employment Division Management Branch Kathryn McCarthy Attention: Marlene Sylvest 2012-047002 Settlement of Future Benefits Administrative Services Only Plan We are writing in response to your e-mail of November 13, 2012, concerning an employer's group disability plan which is administered by an arm's length plan administrator ("administrator") on an administrative services only ("ASO") basis. ...
Technical Interpretation - Internal
6 March 2015 Internal T.I. 2014-0553481I7 - Taxable benefit cell phones
6 March 2015 Internal T.I. 2014-0553481I7- Taxable benefit cell phones CRA Tags 6(1)(a) 6(1)(b) Principal Issues: Where an employer pays part of the cost of an employee's cell phone voice and data plan, whether the reimbursement is considered a taxable benefit for the employee under paragraph 6(1)(a). ... XXXXXXXXXX 2014-055348 March 6, 2015 Dear XXXXXXXXXX: Re: Taxable benefit cell phones We are writing in response to your e-mail of October 21, 2014, and our conversations of January 6 (McCarthy/XXXXXXXXXX), and February 26, 2015 (McCarthy/XXXXXXXXXX), concerning the tax implications under the Income Tax Act ("Act") for certain employees of the XXXXXXXXXX ("Employer"), who use their personal cell phones to perform their employment duties. ...
Technical Interpretation - Internal
7 August 2015 Internal T.I. 2015-0585011I7 - Osteopaths & naturopaths in Quebec
7 August 2015 Internal T.I. 2015-0585011I7- Osteopaths & naturopaths in Quebec CRA Tags 118.4(2) Principal Issues: 1) Whether osteopaths and naturopaths are authorized medical practitioners in the province of Quebec for purposes of the federal medical expense tax credit (METC). 2) Whether Revenue Quebec's brochure entitled "Medical Expenses" can be relied on in determining whether a practitioner is an authorized medical practitioner for the purposes of the federal METC. ... Nadia Zinck Income Tax Rulings GST/HST/QST and Benefits Information Section Directorate Information Programs Division Randa El-Kadi Taxpayer Services Directorate (613) 670-9054 Assessment and Benefit Services Branch 2015-058501 Osteopaths and naturopaths in Quebec Federal criteria for the medical expense tax credit Dear Ms. ...
Conference
8 May 2012 Roundtable, 2012-0435771C6 - CALU CRA Roundtable – May 2012 - Question 10
8 May 2012 Roundtable, 2012-0435771C6- CALU CRA Roundtable – May 2012- Question 10 Unedited CRA Tags 207.6(2) Principal Issues: 1) What factors does the CRA consider in determining whether the RCA deeming rule in subsection 207.6(2) applies to a particular life insurance policy? ... CALU CRA Roundtable – May 2012 Question 10- Deemed RCA Rules Background Subsection 207.6(2) of the Act deems the RCA rules to apply to situations where 1) the employer has a legal obligation to provide benefits that are to be received or enjoyed by any person on, after, or in contemplation of any substantial change in services rendered by the retirement or loss of an office or employment of a taxpayer; 2) the employer acquires an interest in a life insurance policy; and 3) such insurance policy “may reasonably be considered to be acquired to fund, in whole or in part,” the benefits. ...
Technical Interpretation - Internal
3 March 2017 Internal T.I. 2016-0673661I7 - Upstream loans – allocation of repayments
3 March 2017 Internal T.I. 2016-0673661I7- Upstream loans – allocation of repayments Unedited CRA Tags 90(6); 90(8); 90(14) Principal Issues: Would the CRA follow the “first in, first out” method to allocate repayments in respect of multiple draws on a single credit facility? ... Marian Young HEADQUARTERS Senior International Auditor Income Tax Rulings International and Large Business Directorate Directorate International Tax Division Sylvain Grégoire International Advisory Services Section 2016-067366 Upstream loans – allocation of repayments This is in reply to your correspondence of October 26, 2016 in which you request our views on a particular aspect of the foreign affiliate upstream loan rules (the “Upstream Loan Rules”) contained in subsections 90(6) to (15). ...
Ministerial Letter
15 January 1998 Ministerial Letter 980108A - ICE STORM/VERGLAS- GST REFUND, REMB. TPS - Q & A
TPS- Q & A Unedited CRA Tags 2 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. ... General Enquiries / Demandes de renseignements générales Q. I HAVE JUST RECEIVED AN ASSESSMENT OR REASSESSMENT NOTICE WITH A BALANCE OUTSTANDING. ...