Search - 水晶光电行业地位发展趋势 | Page 50

15 June 2015 Internal T.I. 2015-0583081I7 - Refund Request - Normal Reassessment Period -- summary under Subparagraph 152(4)(a)(ii)

. … [W]here a waiver does not identify the specific issue in dispute, and/or the specific issue may not result in an overpayment, the Minister would not issue a refund. ...

15 June 2015 Internal T.I. 2015-0583081I7 - Refund Request - Normal Reassessment Period -- summary under Subsection 164(1)

. … [W]here a waiver does not identify the specific issue in dispute, and/or the specific issue may not result in an overpayment, the Minister would not issue a refund. ...

10 March 2014 Internal T.I. 2013-0493971I7 F - Application of section 120.4 -- summary under Paragraph (c)

. … [T]he addition…could solve the problem in this case, but only for the 2014 and subsequent taxation years. ...

20 January 2015 Internal T.I. 2014-0551121I7 F - Interest deductibility -- summary under Paragraph 20(1)(c)

. … [W]e presume that Canco 3 and Canco 4 used the accrual method.... ...

7 May 2014 Internal T.I. 2014-0528251I7 - Surface Rentals for Wind Farms -- summary under Paragraph 4(1)(a)

. … The expression "incidental" implies a subordinate relationship or "having a minor role in relation to". ...

22 October 2014 Internal T.I. 2014-0550191I7 - Subsections 89(11) and 249(3.1) -- summary under Subsection 249(3.1)

. … [A] corporation that revokes its subsection 89(11) election will not be deemed not to be a CCPC at the beginning of the taxation year following the particular taxation year. ...

30 October 2012 Internal T.I. 2012-0457941I7 F - Indemnité de départ -- summary under Specified Portion

Thus, no portion of this payment can be designated as a qualifying retroactive lump-sum payment by the payor …. ...

8 July 2013 Internal T.I. 2012-0472651I7 F - Crédit pour l'embauche par les petites entreprises -- summary under Exempt Receipts/Business

The Directorate stated: Given that the remuneration of the Employees and the portion of the EI employer's contribution paid by the taxpayer are personal expenses for the taxpayer, we are of the view that a SBJC amount would not be an amount included in computing the taxpayer’s income …. ...

23 June 2014 Internal T.I. 2013-0501521I7 - Collection Limitation Period -- summary under Subsection 222(3)

. … After the end of the limitation period, the CRA may not take collection actions; however, the debt remains payable by the taxpayer and the CRA will accept payments on account of the debt. ...

22 October 2015 Internal T.I. 2013-0486491I7 - Overdrafts in a TFSA -- summary under Unused TFSA Contribution Room

. … Accordingly, the de-registration of an individual’s TFSA would cause a permanent loss of TFSA savings room for the individual. ...

You are here

Search - 水晶光电行业地位发展趋势

Filter by Type: