Search - 江苏苏美达轻纺国际贸易有限公司 关税政策 最新动态

10 October 1990 Ministerial Correspondence 90M10414- Répartition du prix d'achat Unedited CRA Tags 14(1), 14(5)b)   F5C9739   October 10, 1990   S.J.J. Mercille Division des Sous-ministre adjoint entreprises et des Opérations régionales généralités Région du Québec Bill Guglich   (613) 957-2102 OBJET:  Achat de 24(1)- Statut et conséquences fiscales résultant de la transaction                     La présente est en réponse à votre mémoire du 9 octobre, 1990, concernant les conséquences fiscales résultant de la transaction mentionnée en rubrique. ...

Questions and Answers Unedited CRA Tags n/a   February 12, 1990 To: P. ... Parnanzone   Tel. (613) 957-9232 Attention:  Monica Jones-Kisil     File No. 7-4604 Subject:  S.O.S. ...

With respect thereto, you ask the following: A.        Does Article XVII(1) of the U.K. ... Treaty 1.     RRSP Payments (a)     Under Article XVII(3) of the U.K. ... Treaty 3.     RRSP Payments (a)     Under Article XVIII(3) of the U.S. ...

21 November 1989 Ministerial Correspondence 58924 F- Qualified Investment for RRSP Unedited CRA Tags 146(1) qualified investment ITR 4900(4)   19(1) File No. 58924   C. Robb   (613) 957-2744 November 21, 1989 19(1) We are writing in response to your letter of October 18, 1989 wherein you requested our views on whether participating mortgage are qualified investments for a Registered Retirement Savings Plan ("RRSP") under subparagraph 146(1)(g)(iv) of the Income Tax Act and subsection 4900(4) of the Income Tax Regulations. ...

In addition, paragraph 37(7)(d) provides that references to SR & ED relating to a business include any SR & ED that may lead or facilitate an extension of that business.  There was a guideline issued in 1982 to determine whether a non-performing funder of SR & ED carries on a research business to which the SR & ED could be automatically related. The following is a brief summary of the guideline: •     The funder must be a principal in the new business to be carried on in the year. ...

6 September 1990 Ministerial Correspondence 901934 F- Indian Teachers Employed on Designated Lands Unedited CRA Tags 81(1)(a)   September 6, 1990 Source Deductions Division Business and General Research and Enquiries Section Bill Guglich   (613) 957-2102 R. Cousineau   901934   EACC9710 SUBJECT:  Indian Teachers Employed on "Designated or Surrendered Lands" This is in reply to your memorandum dated August 15, 1990 concerning the tax status of Indian teachers employed on surrendered or designated lands. ... Thus, it was concluded in the National Indian Brotherhood case:      'As the salaries in question of the individual Indians until paid were simple contract debts owed by a  corporation not resident on a reserve, it is my view that they were not situated on a reserve with the meaning of subsection 87(1).'      In obiter, the Supreme Court of Canada, in the case of Nowegijick v. ...

The insurance company has requested confirmation (1)     that the additional premium paid by an employer in respect of the special disability benefit would not be considered a taxable benefit to the employees by virtue of the exclusion in subparagraph 6(1)(a)(i) which refers to payments in respect of group sickness or accident insurance, and (2)     that the special disability benefit payable to an employee who becomes incapacitated by certain illnesses (i.e. heart attack, stroke, paraplegia or cancer) would not be taxable under paragraph 6(1)(f) since (a)      the amount is not paid on a periodic basis, and (b)      the amount payable in calculated as a percentage of the group life insurance coverage and is not referable in any manner to a loss of employment income. 21(1)(b) We would appreciate receiving your views, in tax policy terms, of the above-noted matters. ... BrysonActing DirectorCurrent Amendments andRegulations Division Enclosure c.c.:     C.C. ...

Facts Our understanding of the facts of a situation given to illustrate the issues is as follows: 1.      ... "). 4.     Corporation A and Corporation B are not related and deal at arm's length. 5.      ... This result is to be expected since the partnership will not have a capital gain resulting from the disposition of that property.       ...

L'obligation a une valeur nominale de 1000 $ et les intérêts courus à la date du transfert sont de 25 $.  ... Le prix de base rajusté de l'obligation est 1025 $, soit le coût de l'obligation pour l'individu (1050 $ moins 25 $ pour les intérêts courus).  Le produit de disposition de l'obligation est de 1000 $, ce qui donnerait lieu à une perte en capital de 25 $ pour l'individu. ...

27 November 1989 Ministerial Correspondence 74514 F- Deduction of Expenses by Musicians and Other Self-employed Performers Unedited CRA Tags 8 Publications Division Business and General   Division W.B. ... Day   957-2136   File No. 7-4514 Subject: Project P-1611 Deduction of Expenses by Musicians and Other Self-Employed Performers We are writing in reply to your enquiry of November 15, 1989, wherein you requested our views regarding the comments and queries from the 24(1)  24(1)  regarding the following two items of expense. a)     Travel expenses to and from auditions, and b)     The cost of industry- related periodicals used for employment search purposes. ...