Search - 深圳居住证 办理条件 最新政策

31 January 1990 Ministerial Letter 90M01158 F- Exchange of Information- T1 Returns Unedited CRA Tags n/a   January 31, 1990 Mr. ... McLean Provincial and International Director General Relations Division Audit Programs Directorate Legislative and Intergovernmental   Affairs Branch   E.E. ...

30 May 1990 Ministerial Letter 900228 F- Internal Memorandum Unedited CRA Tags n/a   May 30, 1990 TORONTO DISTRICT OFFICE Business and General Appeals Division Division   Bill Guglich Dennis Jenkinson (613) 957-2102   File No. 900228 Subject: 19(1) This is in reply to your round trip memorandum dated March 21, 1990 concerning   24(1) We had the opportunity previously, to review a similar situation involving the case of  19(1). ...

12 September 1989 Ministerial Letter 89M09458 F- Rejection of New Mine Status Unedited CRA Tags n/a   September 12, 1989 To: Head Office- Appeals Branch From: Rulings Directorate Appeals and Referrals Division Resource Industries   Section Attention: Mr. ... White   957-8585 Subject: 24(1) We have received a letter, a copy of which is attached hereto, from Helen C. ...

11 August 1989 Ministerial Letter 58198 F- Video Tapes Unedited CRA Tags n/a   August 11, 1989 R.A. ... Bowen   957-2096   File No. 5-8198 Re:  24(1) The attached letter has been prepared in response to queries raised by the 24(1) concerning the income tax treatment of the video tapes in.  ...

X, the best and highest value for the property was derived from its use in the business of farming. 4.      ... X.      It is our view that irrespective of the basis on which Mr. X  may have determined the amount that he was willing to pay for the property, whether the farmland value or some other value, the property would be a capital property of Mr. ... Further, section 45 may be irrelevant because a CRP is not a capital property.  2.      ...

Adjusted cost base and paid-up capital have the meanings assigned by paragraphs 54(a) end 89(1)(c) of the Act, respectively. 2.      ... A's 9% interest in 0pco. 3.     Mr. A has used, or is unable to utilize, his capital gains exemption to reduce the tax on the sale of his 0pco shares.  ... A on a sale of the Opco shares would be, approximately, $334 (50% x 75% x (900-9)). 4.      ...

21 September 1990 Ministerial Letter 901858 F- CIDA Awards for Canadians Unedited CRA Tags 56(1) 24(1) 901858   A. ... Eligible expenses include expenses incurred in the year for the purpose of carrying on the work that are not a.      ... expenses for which the recipient has been reimbursed (other than amounts which are part of the grant) or c.      ...

Residential Real Estate Unedited CRA Tags 15(1) 24(1) 900508   G. Arsenault   (613) 957-2126 Attention: 19(1) EACC9243 August 31, 1990 Dear Sirs: This is in reply to your letter dated March 30, 1990 concerning  the Department's administrative position concerning the application of subsection 15(1) of the Income Tax Act as it relates to so-called "sole purpose corporations" holding U.S. residential real estate. ... Hypothetical Fact Situations The following is our response to the three hypothetical fact situations submitted by you for our comment. 1.      ... Furthermore, the funding of the corporation in the manner proposed may not be acceptable. 2.      ...

22 May 1990 Ministerial Letter 59148 F- Tax Shelter Registration and Reporting Requirements Unedited CRA Tags 237.1, 248(1) property 24(1) File No. 5-9148   C.R. ... In this connection, we note that the latter subsection includes a contribution of capital or working capital that a partner makes to a partnership upon its creation. 1.      ... This opinion is only applicable where the general partner does not acquire an interest in the limited partnership as a limited partner. 2.      ...

4 October 1989 Ministerial Letter 74278- Contribution versée à un REER du conjoint après le délai de 60 jours de la date du décès Unedited CRA Tags 146(5.1), 249(1)   October 4, 1989 Division des demandes de Division des services renseignements bilingues   Charles Thériault P. McNally 957-8981 Directrice   File No. 7-4278 Objet: Contribution versée à un REER du conjoint après le délai de 60 jours de la date du décès La présente note de service est en réponse à la vôtre du 28 août 1989 concernant les contributions versées au REER du conjoint pour le compte d'un contribuable décédé. ... Ainsi, le juge Addy émettait les commentaires suivants à la page 6380 de son jugement:      "Notwithstanding that both counsel seem to share this view, I am not prepared to hold provision to that effect, a deceased taxpayer is, for taxation purposes, deemed to have a taxation year which ends at the end of the calendar year of his decease and, therefore, at a time when he no longer exists.  ...