Search - 水晶光电 行业地位 发展趋势
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Technical Interpretation - Internal
15 April 1994 Internal T.I. 9408517 - CAPITAL COST ALLOWANCE- MOTORHOMES
An "automobile" is defined as a motor vehicle that is designed or adapted primarily to carry individuals on highways and streets (...). ...
Technical Interpretation - Internal
21 March 1994 Internal T.I. 9404320 F - HLM
En 1991 cette société a vendu tous les immeubles qu'elle détenait et a réalisé un gain en capital de 900 000 $. ...
Technical Interpretation - Internal
2 May 1994 Internal T.I. 9409560 - CAPITAL AMOUNT PAID BY TRUST TO NON-RESIDENT (8192)
Sections: 212(1)(c) & 212(11)?? ...
Technical Interpretation - Internal
24 May 1994 Internal T.I. 9406487 - EMPLOYMENT INCOME - INDIAN
Our Comments As you know during 1993, the Department met with many interested parties concerning the taxation of Indians and with input from the Indian community has developed " INDIAN ACT EXEMPTION DETAILED GUIDELINES". ...
Technical Interpretation - Internal
13 September 1994 Internal T.I. 9415047 - MINIMUM TAX
We have discussed this matter with Finance, however, should XXXXXXXXXX wish to pursue this matter we would suggest that he write to Finance at the following address: Tax Policy & Legislation Branch Department of Finance 140 O'Connor Street L'Esplanade Laurier 17th Floor, East Tower Ottawa, Ontario K1A 0G5 R. ...
Technical Interpretation - Internal
5 January 1995 Internal T.I. 9431587 F - DÉDUCTIBILITÉ DES INTÉRÊTS
Les faits XXXXXXXXXX Votre position Basé sur le bulletin d'interprétation IT-80 et l'affaire Livingston, 92 DTC 6197, XXXXXXXXXX% des intérêts réclamés par XXXXXXXXXX sur le billet contracté pour racheter les actions seraient déductibles en vertu de l'alinéa 20(1)c) de la Loi, soit le total du capital versé des actions rachetées et des bénéfices non répartis le XXXXXXXXXX divisé par le montant du billet contracté pour le rachat (XXXXXXXXXX $). ...
Technical Interpretation - Internal
13 December 1994 Internal T.I. 9430770 - FOREIGN AFFILIATE - TAXATION YEAR
Prepared by: Tim Kuss Date: December 6, 1994 File # 943077 ...
Technical Interpretation - Internal
29 March 1996 Internal T.I. 9607657 - FEES PAID TO INVESTMENT COUNSEL
In our view, the words ".. of the taxpayer" used in paragraph 20(1)(bb) of the Act describe a specific share or security which must be of the taxpayer and not for example his RRSP; what is intended is that the taxpayer who is seeking the advice from the investment counsel be the same taxpayer that is proposing to buy or sell the specific share or security. ...
Technical Interpretation - Internal
10 April 1996 Internal T.I. 9604037 - SALARY CONTINUATION, RETIRING ALLOWANCE
With regards to the withholding requirements, we would refer you to paragraph 14 of Interpretation Bulletin IT-337R2 wherein it states "..., a person paying a retiring allowance is required to report the amount paid on form T4A supplementary and to withhold tax therefrom in such amount as is prescribed by Regulation. ...
Technical Interpretation - Internal
23 May 1996 Internal T.I. 9611777 - CHILD SUPPORT PAYMENTS
Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch- 2- ...