Search - 江西农大 毛瑢

Results 541 - 550 of 18401 for 江西农大 毛瑢
Miscellaneous severed letter

7 May 1990 Income Tax Severed Letter RRRR341 - Principal Issue Sheet — topic not mentioned

7 May 1990 Income Tax Severed Letter RRRR341- Principal Issue Sheet topic not mentioned Unedited CRA Tags none Principal Issue Sheet xxxxx Allan Nelson Resource Industries Issue xxxxx xxxxx xxxxx We advised Current Amendments of the Position that we were adopting, requesting them to inform Finance accordingly. ...
Technical Interpretation - External

30 March 1994 External T.I. 9330105 - LIFE ESTATES & REMAINDER INTERESTS IN REAL PROPERTY

30 March 1994 External T.I. 9330105- LIFE ESTATES & REMAINDER INTERESTS IN REAL PROPERTY Unedited CRA Tags 43.1 70(5) 70(6) 70(9) 73(3) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... A's will a Life Estate in farmland is conveyed to his spouse & the Remainder Interest to the children. ... Subsections 70(6), 70(6.2) & 70(5) may apply depending on the facts. ...
Administrative Letter

23 March 1994 Administrative Letter 9332416 F - Japan Inhabitant's Tax — Income or Profits Tax

23 March 1994 Administrative Letter 9332416 F- Japan Inhabitant's Tax Income or Profits Tax Unedited CRA Tags 126(7) non-business income tax, IT-270R2 PRINCIPAL ISSUES: Japanese "Inhabitant's Tax"  —  Is it an "Income or Profits Tax"? ... Licardo   933241 XXXXXXXXXX This is in reply to your memorandum dated January 5, 1994, in which you asked for our comments concerning whether the Japanese "Inhabitant's Tax" would be considered an "income or profits tax" for purposes of paragraph 126(7)(c) of the Income Tax Act ("Act"). ...
Miscellaneous severed letter

15 May 1992 Income Tax Severed Letter 9212785 - Taxation of Indians — situs of payor

15 May 1992 Income Tax Severed Letter 9212785- Taxation of Indians situs of payor Unedited CRA Tags 81(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... All books & records are located there. All payroll is handled through there, the main signing authorities are situated there and the executive is there XXX. ... In determining where the situs or origin of a business is one should consider the following factors: the location of the business office- where the books and records are kept- where transactions with clients and or suppliers are arranged- where employees report for work or are paid from- where inventory or stock supplies are ordered and maintained While the XXX is not in fact a corporation, we can draw an analogy between this determination and the cases that establish criteria to determine the residence of a corporation. ...
Miscellaneous severed letter

10 May 1990 Income Tax Severed Letter RRRR260 F - Demande d'opinion — corporation à objet unique

10 May 1990 Income Tax Severed Letter RRRR260 F- Demande d'opinion corporation à objet unique Unedited CRA Tags none A l'attention de 5-9304A. ... Monsieur X souscrit 100 000 $ dans sa corporation, laquelle utilise le produit de souscription pour acquérir un avion de 100 000 $. 4. ...
Technical Interpretation - External

16 May 2025 External T.I. 2025-1055731E5 - Life insurance – return of premiums

16 May 2025 External T.I. 2025-1055731E5- Life insurance return of premiums Unedited CRA Tags 56(1)(j), 148(1), 148(9), Reg 308 Principal Issues: We were asked to provide comments on the taxation of a return of premium amount received by a policyholder from a life insurance company upon the maturity of a term life insurance policy. ... The insurer with whom the policy was held prior to its maturity or surrender would report the amount of the policy gain from the disposition in “Box 14 Other income from Canadian sources” of the T5 slip issued to the policyholder. For more information regarding T5 reporting please refer to Guide T4015, T5 Guide Return of Investment Income available on the CRA webpage (www.cra-arc.gc.ca). ...
Miscellaneous severed letter

18 November 1999 Income Tax Severed Letter 9928215 - Interpretation Bulletin IT-99R5 — legal fees, child support

18 November 1999 Income Tax Severed Letter 9928215- Interpretation Bulletin IT-99R5 legal fees, child support SUMMARY: Interpretation Bulletin IT-99R5- legal fees, child support—ITA-18(1)(a)—Whether Interpretation Bulletin IT-99R5 “Legal and Accounting Fees” will be revised to reflect Technical Interpretation number 9828805 dated March 31, 1999. ...
Miscellaneous severed letter

7 October 1990 Income Tax Severed Letter - Capital cost allowance — mobile homes

7 October 1990 Income Tax Severed Letter- Capital cost allowance mobile homes Unedited CRA Tags Reg. ...
Miscellaneous severed letter

31 October 1989 Income Tax Severed Letter ACF3316 - SR & ED Expenditures

31 October 1989 Income Tax Severed Letter ACF3316- SR & ED Expenditures October 31, 1989 Mr. ...
Miscellaneous severed letter

26 September 1989 Income Tax Severed Letter ACC8687 - Subaru Auto Canada Ltd. v. The Queen (1982 & 1981)

The Queen (1982 & 1981) E.E. Campbell 19(1) 613-957-2067 September 26, 1989 19(1) Re: Subaru Auto Canada Ltd. v. ...

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