Search - 深圳居住证 办理条件 最新政策

. … Since the PAFU is primarily intended to meet the needs of people affected by an emergency situation, we believe that the financial assistance that will be paid by the MESS in the form of a lump sum to cover living expenses and/or specific costs will be paid after a review of needs by the MESS, without the MESS conducting a means or income test for people affected by an emergency situation. ...

Consequently, there is no provision in provincial legislation affecting Part IA corporations … for the power of the majority shareholder to control the election of the board of directors to be limited or altered by means of a USA. ...

The fact that the franchisor does not itself deliver the goods does not invalidate the application of subparagraph 20(1)(m)(i) … ...

11 October 2017 Internal T.I. 2017-0719181I7 F- Agreement in writing-- summary under Paragraph (g.4) Summary Under Tax Topics- Income Tax Act- Section 66.1- Subsection 66.1(6)- Canadian exploration expense- Paragraph (g.4) pre-production mine development expenses that qualify under CEE – (g.4) need not qualify under (g.3) Corporation X, which is a principal-business corporation, issues a flow-through share under a written agreement entered into on December 31, 2012, renounces its Canadian exploration expenses under the look-back rule and enters into a written agreement dated June 20, 2013 with a subcontractor for the incurring of pre-production mine development expenses, with the work (entailing payments of Corporation X of $2 million) ending on December 31, 2013. ...

. … In finding that this exception to a taxable benefit was inapplicable, CRA stated: According to the CRA, a pick-up point is a common place specifically designated by the employer for that purpose to which all employees must go. ...

Since … the loan from M Co is assistance that is required to be included in Prod Co's income under paragraph 12(1)(x), the conversion of the loan by M Co into shares of Prod Co at the end of the production would not engage the application of subsection 80(2). ...

Did the interest-free loan generate Part XIII tax and, if so, who had the obligation to collect and remit the tax – and how could it be collected? ...

. … Since Schedule I does not address this situation, the Payment is subject to subsection 106(1). ...

. … Whether the Minister agrees to the request would depend on the particular facts of the situation. ...

. … The income of the Trust for the XXXXXXXXXX taxation year would be computed under Canadian rules pursuant to section 250.1 and would include the $XXXXXXXXXX dividends received. ...