Search - 水晶光电 行业地位 发展趋势

Vous recevrez sous pli distinct un chèque de 325 $ en remboursement du dépôt que vous nous aviez fait parvenir. ...

The Department has in the past expressed its views that in valuing cos of inventory, " cost" for tax purposes will be given its accounting sense as recommended by the CICA. ...

Paragraph 2 of Article VI of the Convention clearly defines the term real property to include "... rights to explore for or to exploit mineral deposits, sources and other natural resources and rights to amounts computed by reference to the amount or value of production from such resources (overriding royalties). ...

Leung Deferred Income Plan Division 957-2116 Registration Directorate Attention: A Richardson 7-4266 Determination of Whether Significant Shareholders Control a Company File # HAU 8224-3-(d) HAU 8199-9 This memorandum is in response to yours, dated August 21, 1989 with respect to the above referenced subject matter. ...

Yours truly, for Director Reorganizations & Non-Resident Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch ...

John's District Office in Newfoundland that was referred to us on July 26, 1988 from our Enquiries & Taxpayer Assistance Division. ...

11 January 1990 Income Tax Severed Letter AC74457- Status as a Non-profit Organization JAN 11 1990 HEAD OFFICE- APPEALS BRANCH Specialty Rulings Appeals & Referrals Division Directorate Business and General J.E. ...

& 4. Payments of the consideration for a petroleum and natural gas lease, as described in points 3 and 4 of your memorandum, should be treated in the same way as payments of bonus consideration as described in 1 above. 5. ...

The taxable and exempt surplus accounts of FA1, FA2, and FA3 as at the relevant time are: Taxable Surplus Exempt Surplus FA1 $Nil $Nil FA2 $Nil $ 30 FA3 $Nil $100 6. ...

Some important factors to be considered in making such a determination include: • location of the business office- where the books and records are kept- where business transactions with customers and suppliers are arranged- where employees report for work or are paid from- where inventory is ordered and often maintained Where it can be established that the reserve is where the permanent establishment of a business is located, then all of the business income earned by individual status Indians would be exempt. ...