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Technical Interpretation - Internal
5 April 2011 Internal T.I. 2011-0395551I7 - Clergy residence deduction
As stated in the incoming, the following describes the duties of the Individual as a campus minister: "XXXXXXXXXX " The incoming further lists the following as some of the specific duties performed by the Individual: Preach and teach on spiritual and theological subjects. ...
Technical Interpretation - Internal
7 April 2011 Internal T.I. 2010-0380581I7 - Paragraph 149(1)(l) of the Income Tax Act
April 7, 2011 Tactical Intelligence & Informant Leads HEADQUARTERS Compliance Programs Branch Income Tax Rulings Directorate Attention: Rhéal Dorval, Manager L. ...
Technical Interpretation - Internal
21 June 2011 Internal T.I. 2010-0379561I7 - Condominium Corporation--149(1)(l)
June 21, 2011 Small & Medium Enterprises Directorate HEADQUARTERS Income Tax Rulings Attention: Rubin Dressler Directorate L. ...
Technical Interpretation - Internal
23 July 2010 Internal T.I. 2010-0374761I7 - Section 160 and Multiple Transfers of Property
23 July 2010 Internal T.I. 2010-0374761I7- Section 160 and Multiple Transfers of Property Unedited CRA Tags s. 152(3) & (8), 160 Principal Issues: Whether one assessment can be used to encompass a number of transfers of property. ...
Technical Interpretation - Internal
17 February 2011 Internal T.I. 2010-0381471I7 - Farming - From hog waste to methane to electricity
" [Published by both www.bloomberg.com on January 31, 2011; and www.farms.com on February 1, 2011] While it is recognized that hog producers derive income from farming activities, your question concerns whether the portion of income derived from the sale of methane gas in bottles and from the sale of electrical energy produced using methane gas is also considered income from farming activities for the purposes of the Act. ...
Technical Interpretation - Internal
6 December 2010 Internal T.I. 2010-0381061I7 - Non-resident Shareholder's Loans
If you wish to discuss any of the above, please contact the writer. for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - Internal
20 September 2010 Internal T.I. 2010-0375561I7 - Support Payments - Salzmann v The Queen
& 3. Same reason. Janik P. Laliberté Individual Returns Directorate Assessment and Benefit Services Branch 2010-037556 25 McArthur Road, Tower C, 5th Floor T. ...
Technical Interpretation - Internal
20 May 2010 Internal T.I. 2008-0304421I7 - Inherited IRA or U.S. pension plan
May 20, 2010 Patrick Massicotte Income Tax Rulings Senior Analyst Directorate Competent Authority Services Yannick Roulier International & Large Business, Compliance Programs (613) 957-2134 Canada Revenue Agency Enterprise Building 427 Laurier Ave. ...
Technical Interpretation - Internal
9 September 2010 Internal T.I. 2010-0374081I7 - Deduction of legal fees
September 9, 2010 WINNIPEG TAX CENTRE HEADQUARTERS Individual & Benefit Services Division Income Tax Rulings Directorate Attention: Cyndi Martin-Conway Rita Ferguson 519-645-5261 2010-037408 Deduction of Legal Fees We are writing in response to your request for a Technical Interpretation on the matter of expenses deductible under paragraph 60(o) of the Income Tax Act (the "Act"). ...
Technical Interpretation - Internal
19 March 2009 Internal T.I. 2009-0305761I7 - Clergy Residence deduction
The XXXXXXXXXX stresses on "XXXXXXXXXX " It is reasonable to assume that there is a sense of communality with in the organization. ...