Search - 江西农大 毛瑢
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Administrative Policy summary
22 June 2017 Interpretation 180966 -- summary under Paragraph 261.4(1)(c)
. … CRA can accept and process that second GST189 as it was filed in a subsequent calendar quarter and the rebate claimed is in respect of a new matter. ...
Administrative Policy summary
May 2013 ICAA Roundtable, Q. 6 (reported in April 2014 Member Advisory) -- summary under Subsection 159(2)
. … The CRA is currently working on streamlining the process to expedite the processing of these requests by improving internal efficiencies…. ...
Administrative Policy summary
Gouin-Toussaint, September 1989 Revenue Canada Round Table (Dec. 89 Access Letter, ¶1040) -- summary under Subsection 256(5.1)
Gouin-Toussaint, September 1989 Revenue Canada Round Table (Dec. 89 Access Letter, ¶1040)-- summary under Subsection 256(5.1) Summary Under Tax Topics- Income Tax Act- Section 256- Subsection 256(5.1) A public corporation and a private corporation plan to each acquire ½ of the common shares of a third corporation ("Opco"). ...
Administrative Policy summary
31 October 2012 TPM-14 "2010 Update of the OECD Transfer Pricing Guidelines" -- summary under Subsection 247(2)
31 October 2012 TPM-14 "2010 Update of the OECD Transfer Pricing Guidelines"-- summary under Subsection 247(2) Summary Under Tax Topics- Income Tax Act- Section 247- New- Subsection 247(2) After noting that in the 2010 version of the OECD Transfer Pricing Guidelines "there is no strict hierarchy to be applied to the selection of a transfer pricing method," CRA stated that: These changes do not firmly de-emphasize the natural hierarchy but they refocus the topic on what is truly relevant – the degree of comparability available under each of the methods and the availability and reliability of the data. ...
Administrative Policy summary
2 December 2014 CTF Roundtable, Q5 -- summary under Subsection 103(1)
. … The CRA would seek to apply subsection 103(1) (and may also apply the general anti-avoidance rules…) to the allocation of income under the amended partnership agreement. ...
Administrative Policy summary
Excise and GST/HST News - No. 89 (Summer 2013) under "Time limits for claiming a public service bodies' rebate (PSB rebate)" -- summary under Subsection 259(3)
. … If a PSB has already claimed a PSB rebate for a claim period and subsequently discovers additional GST/HST that was paid or payable during that claim period, the PSB must adjust the previously filed rebate application to claim a PSB rebate for the additional GST/HST. ...
Administrative Policy summary
2 December 2014 CTF Roundtable, Q. 7 -- summary under Article 29A
. … [S]ome of the more significant comparative ratios are summarized below: ...
Administrative Policy summary
Income Tax Technical News, No. 9, 10 February 1997 -- summary under Subparagraph 53(1)(e)(i)
. … In circumstances where there is a possibility of double taxation, we are prepared, in the context of a ruling request, to apply the law in a manner such that a taxpayer is not taxed twice on the same amount. ...
Administrative Policy summary
28 March 2013 Interpretation Case No. 141341 -- summary under Subsection 27(6)
Therefore, the amount of ITC to be recaptured would be limited to the large business participant's interest, or $2,666.64 ($8,000 [HST Provincial Component] X 33 1/3 %). ...
Administrative Policy summary
Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement 20 July 2020 -- summary under Subsection 265(2)
. … 7.18 Self-certification forms have been developed by the CRA to assist financial institutions in establishing the status of account holders under Part XVIII and Part XIX.... ...