Search - 水晶光电 行业地位 发展趋势
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Technical Interpretation - Internal
15 October 1996 Internal T.I. 9628237 - RIGHTS OR THINGS RETURN
October 15, 1996 Regina Tax Services Office Head Office Estates & Trusts Income Tax Rulings and Interpretations Directorate Attention: Mr. ...
Technical Interpretation - Internal
17 March 1994 Internal T.I. 9405687 - COMMON-LAW RELATIONSHIP - MARITAL STATUS
& 2. above is "...for purposes of this paragraph..." (252(4)(a)) and not the Act as a whole; therefore, only for purposes of spousal determination. ...
Technical Interpretation - Internal
22 March 1995 Internal T.I. 9433806 F - REGIME ACCESSION PROPRIETE
Les deux scénarios en question sont les suivants: 1er scénario: un particulier participe au RAP, retire la somme de 7 500 $ de son régime enregistré d'épargne-retraite ("REER") pour l'achat d'une habitation le 25 février 1994 et fait faillite le 7 novembre 1994 après avoir rencontré toutes les conditions de participation au RAP. ...
Technical Interpretation - Internal
22 January 1996 Internal T.I. 9530067 - GIFT OR SALE?
For example, we note that the wording in Exhibits 5 and 6, which you included for comparison, use the words "... owner assigns and conveys" and "hereby conveys, assigns, transfers and assents", respectively, in respect of conveyances. ...
Technical Interpretation - Internal
1 March 1996 Internal T.I. 9603927 - SPECIAL WORKSITE ALLOWANCES
Based on the limited information available to us, it would appear that these workers fall into the category of employees who are ordinarily required to carry on the duties of their employment "... in different places". ...
Technical Interpretation - Internal
28 March 2003 Internal T.I. 2002-0178587 - QUALIFIED FARM PROPERTY
March 28, 2003 Summerside Tax Centre HEADQUARTERS E & A S.Parnanzone Mr. ...
Technical Interpretation - Internal
22 July 2003 Internal T.I. 2003-0024377 - ABIL-POST BANKRUPTCY RETURN
The consulting income was received from a corporation XXXXXXXXXX % owned by the taxpayer's XXXXXXXXXX. ...
Technical Interpretation - Internal
7 October 2003 Internal T.I. 2003-0037947 - SOFTWARE MAINTENANCE AGREEMENT
October 7, 2003 XXXXXXXXXX HEADQUARTERS Verification & Enforcement Division Randy Hewlett, B.Comm XXXXXXXXXX Tax Services Office 613-957-8973 2003-003794 Deductibility of 20(1)(m) Reserve- Software Maintenance Plans We are writing in response to your memorandum of September 5, 2003, wherein you asked for our opinion on the deductibility of a reserve by XXXXXXXXXX (the "Taxpayer") under paragraph 20(1)(m) of the Income Tax Act (the "Act") in respect of a software maintenance plan. ...
Technical Interpretation - Internal
20 November 2003 Internal T.I. 2003-0036237 - DEDUCTIBILITY OF HST ASSESSMENT
November 20, 2003 XXXXXXXXXX HEADQUARTERS Verification & Enforcement Division Randy Hewlett, B.Comm. ...
Technical Interpretation - Internal
3 August 2004 Internal T.I. 2004-0080181I7 - Non-Qualifying Security Donation
August 3, 2004 Charities Directorate Income Tax Rulings Policy & Communications Division Directorate Alison Campbell Attention: Jane Waterfall 957-3496 2004-008018 Donation of Private Corporation Shares to a Private Foundation We are writing in reply to your memorandum of June 3, 2004 requesting our views on several issues related to the donation of the shares of a private corporation to a private foundation by one of five directors of the foundation. ...