Search - 水晶光电 行业地位 发展趋势
Results 101 - 110 of 132 for 水晶光电 行业地位 发展趋势
Folio Summary
S3-F9-C1 - Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime -- summary under Disposition
. … Contract Novation 1.9 Novation of a contract occurs when there is a substitution of a new contract for an existing one between the same or different parties. ...
Folio Summary
S4-F7-C1 - Amalgamations of Canadian Corporations -- summary under Paragraph 87(2)(o)
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Folio Summary
S4-F7-C1 - Amalgamations of Canadian Corporations -- summary under Subsection 249(3)
S4-F7-C1- Amalgamations of Canadian Corporations-- summary under Subsection 249(3) Summary Under Tax Topics- Income Tax Act- Section 249- Subsection 249(3) Requirement for Amalco year end not to skip a year 1.17.1 … [A] fiscal period of a corporation can be up to 53 weeks. ...
Folio Summary
S4-F2-C1 - Deductibility of Fines and Penalties -- summary under Section 67.6
. …; amounts not characterized as a fine or penalty under the legislation imposing the particular amount ...
Folio Summary
S5-F2-C1 - Foreign Tax Credit -- summary under Subsection 20(12)
. … If an amount of what would otherwise qualify as NBIT for purposes of a foreign tax credit cannot be claimed as such, and dollar-for-dollar tax relief through a reduction to Canadian tax otherwise payable is not obtained, subsection 20(12) provides relief through a deduction in computing income. ...
Folio Summary
S3-F4-C1 - General Discussion of Capital Cost Allowance -- summary under Subsection 16.1(1)
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Folio Summary
S3-F4-C1 - General Discussion of Capital Cost Allowance -- summary under Subsection 1100(2)
However, where property, including a building or part of a building, becomes available for use under the two-year rolling-start rule, the half-year rule will not apply in the first year in which the CCA is deductible in respect of the property (see Example 1 as well as ¶ 1.33 and 1.34). ...
Folio Summary
S3-F4-C1 - General Discussion of Capital Cost Allowance -- summary under Paragraph 128.1(1)(b)
The cost of such depreciable property is converted to Canadian dollars in the manner explained in ¶ 1.50. ...
Folio Summary
S3-F4-C1 - General Discussion of Capital Cost Allowance -- summary under Subsection 13(6)
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Folio Summary
S3-F6-C1 - Interest Deductibility -- summary under 10/8 Policy
In addition, … either: the return credited to an investment account in respect of the policy (the Return) is determined by reference to the rate of interest on the borrowing or policy loan described in ¶1.88, and the Return would not be credited to the account if the borrowing or policy loan were not in existence; or the maximum amount of an investment account in respect of the policy is determined by reference to the amount of the borrowing or policy loan described in ¶1.88. ...