Search - 深圳居住证 办理条件 最新政策

" Page 5 9.     21(1)(b) 10.      Line 17 (paragraph l3)- it may be clearer to use the words "divided by" in place of "over. ... " 13.     Line 17 (paragraph 26)- The words "... taxation years and... ... The following occurrences of `such have been identified:      Page 1, line 28 (Summary). ...

BACKGROUND 1.     24(1) 2.      3.      4.     Class 10 Schedule II of the Regulations           Class 10 in Schedule II of the Regulations provides for:      Property not included in any other class that is (k)     property (other than property included in Class 28 or property described in paragraph (l) or (m)) that was acquired for the purpose of gaining or producing income from a mine and that is (i)     a structure that would otherwise be included in Class 8, or (ii)     machinery or equipment,...; (l)     property acquired after the 1971 taxation year for the purpose of gaining or producing income from a mine and providing services to the mine or to a community where a substantial proportion of the persons who ordinarily work at the mine reside, if such property is... ... Our position was confirmed by Current Amendments and Regulations Division on January 9, 1989.       ... Consequently, since the  24(1) A.     Class 10(k)      You asked whether railway track used by mining companies for the purpose of gaining or producing income from a mine can also be considered as Class 10(k) property.       ...

Such activities fall under the categories: * literary arts * visual arts * performing arts * music * media * language * customs * heritage * wilderness * natural environment Developmental activities include activities that help children develop and use particular skills and activities with structured interaction among children in which supervisors teach, tutor, enrich academic subjects, or help children develop interpersonal skills. ... To be eligible, an activity must: * be supervised; * be suitable for children; and * contribute to the development of creative skills or expertise in an artistic or cultural activity. Generally, an eligible program (which does not include those that are part of a school curriculum) includes: * a weekly program of at least eight consecutive weeks with a minimum of 90% of the activities eligible; * a program of five or more consecutive days of which more than 50% of the daily activities are eligible; or * a weekly program of at least eight consecutive weeks where a child can select among a variety of activities if more than 50% of the activities offered are eligible or if more than 50% of the time is scheduled for eligible activities. ...

2 July 1990 Ministerial Correspondence 9015214 F- Remission Request Unedited CRA Tags n/a   July 2, 1990 TORONTO DISTRICT OFFICE HEAD OFFICE Pierre St. Laurent Technical Review Section Director- Taxation Technical Publications   Division   Gary Donell   Tel. (613) 957-9231      Case 782     File 4-901521     EACC9385 SUBJECT:  Remission Request 19(1) Our Minister, the Honourable Otto Jelinek, has received a letter dated June 20, 1990 from 19(1) requesting a remission of taxes and related interest for the 1984 and 1985 statute barred years and a remission of a late filing penalty assessed for the 1984 year.  ...

Ainsi, au paragraphe 29 du Bulletin d'interprétation IT-143R2 du 10 août 1983, il est mentionné que:      29.  ... Défrichage ou nivellement de terrains      Le défrichage ou le nivellement de terrains comprend notamment l'enlèvement d'arbustes, d'arbres, de racines, de pierres, ainsi que le premier labourage destiné rendre la terre productive.       ... Dans la mesure où vous avez effectivement payé ces frais, vous pouvez      •  déduire une partie du paiement dans l'année où les frais ont été payés et      •  reporter le reste du paiement une année ultérieure.       ...

21 November 1990 Ministerial Correspondence 900714 F- Forfeiture of Pay under R.C.M.P Act Unedited CRA Tags n/a   90071-4   November 21, 1990   S. Short   Personal & General  Issue 1.     Whether a "forfeiture of pay" under subsection 45.12(3) of the Royal Canadian Mounted Police Act, R.S.C. 1985, c. ...

"      Two court cases which do not support our position and were heard together at the Federal Court of Appeal on April 10, 1990 are.The Queen v. ... However, pursuant to your request, but without having reviewed the contracts entered into we have stated our opinion based on the information provided.      In some situations      24(1) D)     Used primarily      Paragraph 16 of IT-331R provides comments on a piece of equipment used in carrying out both a designated and non-designated purpose or activity.  ...

You have provided us with the following hypothetical situation: 1.     A company uses 40% of its assets in an active business in Canada. 2.      ... As set out below, there are greater than five employees employed directly in the operation and maintenance of the five apartment buildings: a)     one full-time manager per building (5), b)        one property manager, c)        one maintenance man/painter, and d)        one accountant. 4.      ...

Income- IT-182 Unedited CRA Tags n/a   August 16, 1989 Winnipeg District Office Head Office   Specialty Rulings   Directorate K.E. ... For example, amounts totalling 24(1) #106, 107 & 114) would appear to be income subsidies or expense reimbursements.        ... (d)     Eligible capital amounts      This category relates to all other payments of a capital nature that cannot be included in either (a), (b) or (c) and relate to the business of the taxpayer.       ...

(i)     Finland Treaty      Article XI of the Canada-Finland Treaty is very similar to Article VIIIA of the 1942 Canada-U.S. ... (ii)     Norway and Trinidad & Tobago Treaties      These treaties are very like the old Treaty considered by the Tax Appeal Board in Dorian Smith v. ... (iii)     Ireland and Denmark Treaties      These two treaties are quite different from the Treaties referred to above.  ...