Search - 江苏苏美达轻纺国际贸易有限公司 关税政策 最新动态

B)        The same situation as in A) but the taxpayer does make a claim for an input tax credit. C)        The same situation as in B) but the GST return is filed on March 31, the last day of the fiscal period. 2         Would the answer in 1 change if the fiscal year end for income tax purposes was different from that used for GST purposes? ... The answer in 1. would not be different if the taxpayer's fiscal period for GST differed from the fiscal period for income tax purposes. 3.        ...

Chaque action ordinaire émise et en circulation du capital-actions de ABC Inc. comporte un capital versé de 1 $, un prix de base rajusté de 1 $, et une juste valeur marchande de 1 000 $. Le revenu gagné en main par action est de 600 $. Question Est-ce que le paragraphe 55(2) de la Loi est applicable dans chacune des deux situations suivantes? ...

Adler   957-8962 Attention: T.D. Peters  A/Chief   File No. 7-4664 SUBJECT: Pension Payments This is in reply to the memorandum dated January 22, 1990 prepared by B.D. ... You may wish to discuss this Department's ongoing administrative treatment of such direct transfers with officials in our Enquiries and Taxpayer Assistance Division.       ... Refer to our comments under 2. above re direct transfers and the acquisition of a life annuity. 4.      ...

18 October 1990 Ministerial Correspondence 901354 F- SR&ED Approved Entity Unedited CRA Tags 37(1)(a)(ii) 24(1) 901354   J.D. ... Those criteria are as follows: i)     it will have the facilities and personnel capable of carrying out SR&ED; ii)     the funding of the organization will be sufficient to ensure continued SR&ED; iii)     it will carry on only activities that are unquestionably SR&ED; iv)     the general public will be a beneficiary of the results of successful SR&ED; and v)     it will satisfy the typical requirements for non-profit status, such as no personal benefit to members, no control of other associations, satisfactory provisions for distribution of assets on dissolution, etc. A letter of application by the entity to obtain approved status should contain the following information: (a)     identification of the legislation under which the entity is to be created; (b)     a description of the objects of the organization and the principal provisions of the organization's articles and by-laws. ...

20 July 1990 Ministerial Correspondence 900224 F- Cash Award or Prize Unedited CRA Tags ITR 200 24(1) 900224   S. ... " You have asked whether the marketing company is considered the "dealer" with the responsibility for reporting the benefit on a T4A information slip or whether the distributor is considered to have given the gift directly to the employee in the following hypothetical situation: •     the three parties involved- a distributor, marketing company and a retail salesperson- are not related to one another; •     the marketing company is engaged by its customers to administer retail sales incentive programmes. ... This catalogue does not necessarily carry the products of its customers; •     under a plan initiated by the distributor, a retail salesperson earns points for each product of the distributor sold by him. ...

We will respond to your questions in the same order that they were posed: 1.      ... You enquire as to whether the period may be changed to suit the needs of the employees.       ... Funds under the Plan cannot be transferred to a registered retirement savings plan. 5.      ...

7 July 1989 Ministerial Correspondence 57984 F- Permanent Establishment Unedited CRA Tags n/a 19(1) File No. 5-7984   R.C. ... The situation you are concerned about is as follows: 1)     A client of yours is a Canadian incorporated company ("Canco") with manufacturing operations located in Canada. 2)     Canco is a 100% owned subsidiary of a Swedish Company. 3)     Canco has and habitually exercises an authority to conclude contracts in the name, and on behalf, of the Swedish parent. ... Some of the additional facts that would be required to make this determination are: 1)     A copy of the agency agreement between Canco and the Swedish parent; 2)     details of how Canco operates in Canada; 3)     the reason for the loan from the Swedish parent to Canco; and 4)     whether the Swedish parent files Canadian tax returns and pays Canadian Part I tax. ...

Corporation A owns a majority of the voting shares of Corporation B. 2.     Corporation B owns all of the voting shares of Corporation C. 3.     Corporation C owns all of the voting shares of Corporation D and E. 4.     Corporation C, D, and E amalgamate to form "Amalco". 5.      ...

The officials receive a non-accountable automobile allowance in the amount of $3,600 per annum. 3.      ... Also, in this regard, we refer you to our comments under 7. 4.     Where a deduction under paragraph 8(1)(h) of the Act may be made, then a deduction in respect of the relevant capital cost allowance and interest expense under paragraph 8(1)(j) of the Act is permissible. 5.      ... If this later date is after June 17, 1987 then the restriction in section 67.2 of the Act applies.       ...

Brown   957-2082 19(1) June 5, 1990 Dear Sirs: This is in reply to your letter of march 16, 1990 concerning small business corporations. ... You request our comments on the following: i)     Would the mortgage be considered used in an active business carried on primarily in Canada? ... Our comments on the above questions are as follows: i)     The mortgage does not appear to be used in the business cycle. ...