Search - 江西农大 毛瑢

These are additions to our set of 2,089 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 17 ½ years of releases of such items by the Directorate. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2004-10-29 8 October 2004 Internal T.I. 2004-0093371I7 F- Crédit d'impôt à l'investissement & impôt minimum Income Tax Act- Section 127- Subsection 127(5)- Paragraph 127(5)(a)- Subparagraph 127(5)(a)(ii) carryback of ITCs from year where the taxpayer was subject to minimum tax 19 October 2004 Internal T.I. 2004-0094971I7 F- Programme de formation admissible Income Tax Act- Section 118.6- Subsection 118.6(1)- Qualifying Educational Program “period” referred to the times at which the individual was receiving income from employment 28 September 2004 Internal T.I. 2004-0079801I7 F- Pension alimentaire Income Tax Act- Section 56.1- Subsection 56.1(4)- Support Amount settlement of support arrears are not deductible or includible 30 September 2004 Internal T.I. 2004-0083301I7 F- Entreprises distinctes Income Tax Act- Section 4- Subsection 4(1)- Paragraph 4(1)(a) 2 different centres were branches of the same business 30 September 2004 Internal T.I. 2004-0085051I7 F- Intérêts et indemnité additionnelle Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(c) indemnity under CCQ Art. 1619 was pre-judgment interest Income Tax Act- Section 129- Subsection 129(4)- Income or Loss interest on damages relating to lost business was active business income 19 October 2004 Internal T.I. 2004-0085711I7 F- Dommages suite à une entente hors cour Income Tax Act- Section 248- Subsection 248(1)- Retiring Allowance amount received in settlement of grievances and on agreeing to retire was a retiring allowance in the absence of evidence that it was for harassment or unpaid wages Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(n) required repayment of excess amount of wage loss insurance previously received could give rise to s. 8(1)(n) deduction 20 October 2004 Internal T.I. 2004-0086501I7 F- Droits compensateurs Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(vv) posting of bonds for US countervailing duties did not constitute their being “paid” for s. 20(1)(vv) purposes Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(e) obligation to repay suppliers for extra US countervailing duties charge made to them was contingent until a board decision reversed such duties 8 October 2004 APFF Roundtable Q. 11, 2004-0090791C6 F- Maladies graves et soins de longue durée Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a)- Subparagraph 6(1)(a)(i) sickness plan can comprise individual critical illness policies Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(f) periodic payments under long-term care insurance are not taxable Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose premiums for critical illness policies and individual long-term care policies for senior employees are deductible ...

These are additions to our set of 2,125 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 17 ¾ years of releases of such items by the Directorate. ...

These are additions to our set of 2,134 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 17 ¾ years of releases of such items by the Directorate. ...

These are additions to our set of 2,143 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 17 ¾ years of releases of such items by the Directorate. ...

These are additions to our set of 2,151 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 17 ¾ years of releases of such items by the Directorate. ...

These are additions to our set of 2,216 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 18 ½ years of releases of such items by the Directorate. ...

These are additions to our set of 2,257 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 18 ¾ years of releases of such items by the Directorate. ...

These are additions to our set of 2,271 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 18 ¾ years of releases of such items by the Directorate. ...

These are additions to our set of 2,290 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 18 ¾ years of releases of such items by the Directorate. ...