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Administrative Policy summary

Underused Housing Tax Notice UHTN2 Calculating the Underused Housing Tax Payable January 2023 -- summary under Taxable Value

Underused Housing Tax Notice UHTN2 Calculating the Underused Housing Tax Payable January 2023-- summary under Taxable Value Summary Under Tax Topics- Other Legislation/Constitution- Federal- Underused Housing Tax Act- Section 2- Taxable Value Assessed value should be used if higher than value to which property tax is applied Assessed value established by an authority A property assessment notice (or similar document) and a property tax bill are generally two separate and distinct documents. ...
Administrative Policy summary

Bulletin B-095 June 2011 "The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules)" -- summary under Specified Arm's Length Supply

Bulletin B-095 June 2011 "The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules)"-- summary under Specified Arm's Length Supply Summary Under Tax Topics- Excise Tax Act- Section 217- Specified Arm's Length Supply Example of specified non-arm’s length supply Qualifying consideration- Permitted deduction For example, a qualifying taxpayer that is a non-resident FI incurred an expense for an insurance premium for property outside Canada used in part in respect of its Canadian branch. ...
Administrative Policy summary

T4068(E) Guide for the Partnership Information Return (T5013 Forms) -- summary under Subsection 96(4)

T4068(E) Guide for the Partnership Information Return (T5013 Forms)-- summary under Subsection 96(4) Summary Under Tax Topics- Income Tax Act- Section 96- Subsection 96(4) Filing deadline for tiered partnerships references the “end” members Chapter 4 Due dates Annual return The due date for filing an annual return (including distributing the T5013 slips) depends on the type of partners, including end members of a tiered partnership. ...
Administrative Policy summary

Policy Statement P-194R Application of Penalty and Interest when a Return and/or Rebate Application, and/or Another Return, is Received After the Due Date 27 August 2007 -- summary under Subsection 228(6)

. Time of filing A return or rebate application sent by first class mail or its equivalent is deemed by subsection 334(1) of the Act to have been received, and therefore filed, on the day it was mailed. ...

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