Search - 水晶光电 行业地位 发展趋势

Les intérêts sur l'emprunt déductibles totalisent XXXXXXXXXX $, soit la proportion des intérêts réclamés par le rapport entre la somme du capital versé des actions rachetées et des bénéfices non répartis et le montant payé pour le rachat des actions. 11. ...

The Court did, however, also specify that "This does not necessarily mean that the physical location of the Crown is irrelevant to the purposes underlying the exemption from taxation provided by the Indian Act ". ...

Principal Issues:taxation of an out of court settlement pertaining to discrimination based on sex Position TAKEN:-settlement allocation unreasonable based on reported awards under the Ontario Human Rights Tribunals-amount for lost wages employment income-a reasonable amount for mental anguish & loss of dignity would be tax exempt-reimbursement of legal fees not taxable Reasons FOR POSITION TAKEN: the lost wages are not for loss of employment since she resigned voluntarily February 9, 1995 TORONTO CENTRE TAX SERVICES Rulings Directorate Source Deductions Division A. ...

Bonner concluded that "... Mere repetition does not necessarily change the character of the activity...the level of activity shown in evidence is not indicative of the existence of a money lending business. ...

M.N.R. (85 DTC 272) both contain comments regarding what "... can reasonably be regarded as contributing to the use and enjoyment of the housing unit as a principal residence... ...

The document is entitled " Statement on the Program of Visiting Fellowships in Canadian Government Laboratories" and provides a description of the Program of Visiting Fellowships, presumably for the benefit of applicants. ...

November 14, 1995 Appeals & Referrals Division HEADQUARTERS L. C. ...

(our emphasis added) It is significant that the preamble to paragraph 20(1)(bb) refers to "... an amount other than a commission paid by the taxpayer in the year". ...

" [emphasis added] Interpretation Bulletin IT-239R, Debtor's Gain on Settlement of Debt Paragraph 6 of IT-293R provides: " For a debt or obligation to be "settled or extinguished" all liability for payment must be terminated. ...

Theresa Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Legislation Branch?? ...