Search - 消费者权益保护法di

Results 41 - 50 of 93 for 消费者权益保护法di
Miscellaneous severed letter

5 February 1980 Income Tax Severed Letter

We do not share your view that subsection 104(22) would operate to allow the resident beneficiary to claim a foreign tax credit on the amount of Part XIII tax paid by the trust on the income dis- tributed to the resident beneficiary. ...
Miscellaneous severed letter

21 August 1990 Income Tax Severed Letter ACC9286 F - Choix concernant les dividendes en capital - T2054

21 August 1990 Income Tax Severed Letter ACC9286 F- Choix concernant les dividendes en capital- T2054 Le 21 Août 1990 DE- Section des services bilingues Marc Séguin (613) 957-8973 A- Direction des cotisations et des demandes de renseignements Attention: D.I. ...
Miscellaneous severed letter

18 July 1990 Income Tax Severed Letter ACC9427 F - Déduction pour emploi a l'étranger - période de plus de 6 mois consécutifs

Barsalo (613) 957-8284 DOSSIER 7-900394 Subject: Période de plus de 6 mois consécutifs La présente fait suite à votre lettre du 11 avril 1990 relativement à la déduction de l'impôt pour emploi à l'étranger ("la déduction") et dans laquelle vous nous soumettez le cas hypothétique suivant: Un contribuable part travailler l'étranger pour une période de plus de six dis pour plus d'un employeur signé. ...
Miscellaneous severed letter

4 April 1990 Income Tax Severed Letter AC74810 - Employee Savings Plan

Adler (613) 957-8962 TO- Assessing and Enquiries Directorate Returns Processing Division Attention: D.I. ...
Miscellaneous severed letter

27 February 1989 Income Tax Severed Letter 7-3651 - [Capital Dividend Elections Subsection 83(2) - Form T2054]

Tilak 957-2119 D.I. Wyse, Chief Trust and Other Returns Section Your File: HAV 4533-3-4 FILE DOSSIER 7-3651 SUBJECT: OBJET: Capital Dividend Elections Subsection 83(2)- Form T2054----------------------------- This is in reply to your memorandum of February 8, 1989 regarding situations in which a corporation computes its capital dividend account (the "CDA") pursuant to paragraph 89(1)(b) of the Income Tax Act by including amounts in respect of capital gains that were realized in prior years (which are now statute-barred) where such gains were not reported and included in computing the corporation's Part I income for those prior years. ...
Miscellaneous severed letter

15 January 1990 Income Tax Severed Letter AC743397 F - Déduction en cas d'emploi a l'étranger - exploitation d'une entreprise reliée a l'exploration

Di Libero Andrée Simard Section 1 97-1-1 (613) 957-0981 7-4339 OBJET: 24(1) La présente note de service est en réponse à votre note aller retour du 12 septembre 1989, par laquelle vous nous demandez nos commentaires sur l'admissibilité 24(1) comme employeur désigné exploitant une entreprise se rapportant à l'exploration selon la division 122.3(1)b)i)(A) de la Loi de l'impôt sur le revenu (la "LIR"). ...
Miscellaneous severed letter

2 July 1986 Income Tax Severed Letter 6061 - [Paragraph 13(21)(c)—"Disposition of Property"; Subsection 13(21.1)]

However, the subsequent demolition of the building would be a dis- position of property under paragraph 13(21.1)(b) of the Act. ...
Ruling

31 October 1989 Ruling 74413 F - Capital Dividend Election

Leung   957-2116 Attention: D.I. Wyse, Chief Trust and SER Assessing Section File No. 7-4413 Subject: Capital Dividend Election Subsection 83(2) This memorandum is in response to yours dated October 6, 1989 with respect to the date on which a capital dividend election is made. ...
Administrative Letter

3 November 1989 Administrative Letter 74176 F - Assessing Practice

3 November 1989 Administrative Letter 74176 F- Assessing Practice Unedited CRA Tags 185(1), 83(2), 130.1(4), 131(1), 152(4), Part III, 185(3)   November 3, 1989 Assessing and Enquiries Directorate Specialty Rulings   Directorate   Firoz Ahmed   957-2092 D.I. ...
Technical Interpretation - External

29 August 1989 External T.I. 74100 F - Prescribed Forms to be Filed by Transferors and Transferee

Leung Director 957-2116 Returns Processing Attention: D.I. Wyse File No. 7-4100 Subject: Prescribed forms required to be filed pursuant to subsections 85(1), 85(2), 97(2) and 98(3) This memorandum is in response to yours dated July 6, 1989 with respect to the above-referenced prescribed forms. ...

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