Search - 枣庄市市中区 智博公考 地址 电话

Results 41 - 46 of 46 for 枣庄市市中区 智博公考 地址 电话
Folio

S2-F1-C1 - Health and Welfare Trusts

Employee contributions to a health and welfare trust are discussed in 1.37 to 1.39. ... For example, a health and welfare trust may offer a premium (contribution) holiday, provide additional health and welfare benefits under plans described in 1.2, or choose a combination of both. ... Subject to 1.37 to 1.39, the tax consequences to an employee arising from benefits provided under a health and welfare trust are described below. ...
Folio

S3-F8-C1 - Principal-business Corporations in the Resource Industries

CDE Canadian development expense as defined in subsection 66.2(5). CEE Canadian exploration expense as defined in subsection 66.1(6). ... FTS flow-through share as defined in subsection 66(15). PBC principal-business corporation as defined in subsection 66(15). ... Additional comments on PBC criteria 1.11 A corporation might be engaged in activities listed in 1.3 as well as other business operations. ...
Folio

S2-F2-C1 - Employee Professional Membership and Other Dues

For information about the income tax treatment of professional membership dues that are paid or reimbursed by an employer, go to the Professional membership dues web page, or see T4130 Employers' Guide Taxable Benefits and Allowances. ... In such cases, the annual dues paid to that organization may be deductible (see 1.10(c)). ... Other deductible dues 1.17 Where the requirements outlined in 1.2 (b) through (e) have otherwise been met, certain other annual dues paid by, or on behalf of, an employee in the year may qualify for deduction under subparagraphs 8(1)(i)(iv), (v), (vi), or (vii) as described in ¶1.18 to 1.21. ...
Folio

S4-F16-C1 - What is a Partnership?

In partnership law, a declaration of this type does not prevail over the actual facts of a situation (see 1.10). 1.7 In Continental Bank, Backman and Spire Freezers, the Supreme Court of Canada used the provincial and territorial partnership statutes to identify three fundamental criteria for determining whether a partnership exists in the common law provinces. ... As noted in 1.20(b), parties to a joint venture must have a right of mutual control and management. ...
Folio

S6-F2-C1 - Disposition of an Income Interest in a Trust

As a result, there will be no proceeds of disposition in respect of that taxpayer and therefore no income inclusion (refer to 1.9). 1.7 Where an amount is included in a taxpayer’s income pursuant to subsection 106(2), a deduction may be available under subsection 106(1) for the cost of the income interest, if any. This is discussed in 1.18- 1.21. Further, paragraph 106(2)(b) deems any taxable capital gain or allowable capital loss from the disposition of the income interest to be nil. ... (Refer to 1.8.) 1.14 When subsection 248(8) applies, the more restrictive requirements of the definition of release or surrender found in subsection 248(9) must be met. ...
Folio

S3-F9-C1 - Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime

Windfalls 1.2 Subject to the comments in ¶1.3 and 1.11 to 1.29, an amount received as a windfall is not subject to tax. ... (See also Guide T4130, Employers’ Guide Taxable Benefits and Allowances.) ... Where the prize in a lottery scheme is an annuity, see 1.29. 1.18 A lottery has been defined as a scheme for distributing prizes by lot or chance among persons who have purchased a ticket or a right to the chance. ...

Pages