Search - 水晶光电 行业地位 发展趋势
Results 2711 - 2720 of 3267 for 水晶光电 行业地位 发展趋势
Miscellaneous severed letter
30 June 1987 Income Tax Severed Letter 7-1826 - Part XIII tax exemption request on bank interest
Regulation 805 contained in Part VIII of the Income Tax Regulations does not apply to exempt the interest paid to the non-resident where the organization's interest income cannot "... be attributed to the business carried on by him in Canada... ...
Miscellaneous severed letter
6 January 1988 Income Tax Severed Letter 5-5078 - Non-resident withholding tax—bank subsidiary deposits at the bank
However, paragraph 6 or Article XI states that "... the person paying the interest, whether he is a resident of a Contracting State or not, has in a State other than that of which he is a resident a permanent establishment... in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment..., then such interest shall be deemed to arise in the State in which the permanent establishment... is situated and not in the State of which the payer is resident". ...
Miscellaneous severed letter
2 March 1981 Income Tax Severed Letter RCT 89-136
Fawcett & Son, Limited, [[1980] C.T.C. 293] 80 DTC 6195 (F.C.A.), it was held that the three companies therein mentioned were "associated" because they were controlled by the same person in the year. ...
Miscellaneous severed letter
11 April 1990 Income Tax Severed Letter 7-4692 - Review of Taxable Benefits Manual—clergymen's residence and travel allowances
. $18,000 + $7,200- $25,200). 17. Under the heading "Preparation of the T4" in example v: Box (G) $25,000 should be replaced with the figure $25,200 in the calculation in brackets. ...
Miscellaneous severed letter
15 September 1989 Income Tax Severed Letter 7-4025 - Canada-China Income Tax Agreement—bank interest
In addition, a review of Falconbridge on “Banking and Bills of Exchange” states on page 759 that “... a “deposit” could, depending on the contractual terms, refer to money loaned to a bank in exchange for any kind of document evidencing such indebtedness, including... bank passbooks”. ...
Miscellaneous severed letter
8 April 1992 Income Tax Severed Letter 9203025 - Whether “sale”, “redeems” and “acquires” includes a deemed disposition
SUBJECT: WHETHER SALE, REDEEMS & ACQUIRES INCLUDES A DEEMED DISPOSITION SECTION: REG 230(2), REG 230(3)] April 8, 1992 W.S. ...
Miscellaneous severed letter
6 January 1992 Income Tax Severed Letter 9132507 - Royalties from U.S. trust to Canadian beneficiary
TRUST TO CANADIAN BENEFICIARY Section(s): ART 12, ART 13, ART 21] January 6, 1992 MEMO FOR FILE Rulings Directorate Foreign Section Jim Wilson 7- 913250 Article XII & XIII of the Canada-U.S. ...
Miscellaneous severed letter
23 March 1992 Income Tax Severed Letter 9203705 - Charitable foundations
Les Delorme Business & General Chief of Audit Division Saskatoon D.O. ...
Miscellaneous severed letter
28 August 1989 Income Tax Severed Letter 5-8509 - Whether prepayment penalty is an expense
" XXX decisions in Olympia Floor & Wall Tile (Quebec) Ltee. [[1970] C.T.C. 99] 70 DTC 6085 and Impenco Ltd. v. ...
Miscellaneous severed letter
Income Tax Severed Letter AC59191F F
Mignault dans Le droit civil canadien, tome 2, page 271, définit ainsi l'interdiction: "... la déclaration faite par la justice qu'une telle personne, étant privée de sa raison, (prodigue, ivrogne d'habitude ou adonnée b l'usage de l'opium ou autre narcotique,) et, par suite, incapable de faire par elle-même aucun acte valable, doit recevoir un (curateur), qui prendra soin d'elle, et la représentera dans les actes de la vie civile... l'état d'une personne qui, ayant été en fait reconnue incapable de se conduire elle-même, a été déclarée en droit incapable de faire aucun acte civil... ...