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Old website (cra-arc.gc.ca)
CRA Annual Report to Parliament 2007-2008 - Service Standards in the CRA – Overall Results
Reporting Compliance (PA4) Service Service standard Current Target 2003- 2004 2004- 2005 2005- 2006 2006- 2007 2007-2008 Rating 30. ... Appeals (PA5) Service Service standard Current Target 2003- 2004 2004- 2005 2005- 2006 2006- 2007 2007-2008 Rating 37. ... Corporate Services Service Service standard Current Target 2003- 2004 2004- 2005 2005- 2006 2006- 2007 2007-2008 Rating 46. ...
Old website (cra-arc.gc.ca)
CRA Annual Report to Parliament 2008-2009 - Service Standards at the CRA – Overall Results
Taxpayer and Business Assistance Service Service standard Current Target 2004- 2005 2005- 2006 2006- 2007 2007- 2008 2008- 2009 Rating 1. ... Accounts Receivable and Returns Compliance Service Service standard Current Target 2004- 2005 2005- 2006 2006- 2007 2007- 2008 2008- 2009 Rating 26. ... Video and film tax credits – Refundable claims (audited) 120 days 90% 95% 92% 96% 96% 96% Met or exceeded target Appeals Service Service standard Current Target 2004- 2005 2005- 2006 2006- 2007 2007- 2008 2008- 2009 Rating 34. ...
TCC
K & D Logging Ltd. v. The King, 2023 TCC 23
K & D Logging Ltd. v. The King, 2023 TCC 23 Docket: 2017-4536(IT)G BETWEEN: K&D LOGGING LTD., Appellant, and HIS MAJESTY THE KING, Respondent. ... APPENDIX Relevant Statutory Provisions: CITATION: 2023 TCC 23 COURT FILE NO.: 2017-4536(IT)G STYLE OF CAUSE: K & D LOGGING LTD. ... Quo Vadis Firm: Koffman Kalef For the Respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada [1] C. ...
SCC
Canada v. Addison & Leyen Ltd., 2007 DTC 5365, 2007 SCC 33, [2007] 2 SCR 793
No. 489 (QL), 2006 FCA 107, reversing a judgment of Kelen J., [2005] 2 C.T.C. 201, 2005 D.T.C. 5212, [2005] F.C.J. No. 516 (QL), 2005 FC 411. Appeal allowed. Graham R. Garton, Q.C., and Wendy Burnham, for the appellants. ... In the Federal Court, Kelen J. granted the motion and struck the application: [2005] 2 C.T.C. 201, 2005 FC 411. ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
Appendix D – Daily Meal Rates at Locations Abroad Daily Meal Rates at Locations Abroad Private non-commercial accommodation Meals Incidental expenses Effective Date: Jan 1, 2005 * Reasonable and justifiable expenses. ... NOTE: One rate for country Country City Meal Rate Breakfast Meal Rate Lunch Meal Rate Dinner Meal Rate Total Meals Incidental Amount GRAND TOTAL (taxes included) Stanley * * * * 40.00% * Fiji – Currency: dollar (Fiji). ... NOTE: One rate for country Country City Meal Rate Breakfast Meal Rate Lunch Meal Rate Dinner Meal Rate Total Meals Incidental Amount GRAND TOTAL (taxes included) Basse-Terre * * * * 40.00% * Guam – Currency: dollar (US). ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
Appendix D – Daily Meal Rates at Locations Abroad Daily Meal Rates at Locations Abroad Private non-commercial accommodation Meals Incidental expenses Effective Date: July 1, 2005 * Reasonable and justifiable expenses. ... NOTE: One rate for country Stanley * * * * 40.00% * Fiji- Currency: dollar (Fiji). ... NOTE: One rate for country Basse-Terre * * * * 40.00% * Guam- Currency: dollar (US). ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
Appendix D – Daily Meal Rates at Locations Abroad Daily Meal Rates at Locations Abroad Private non-commercial accommodation Meals Incidental expenses Effective Date: April 1, 2005 * Reasonable and justifiable expenses. ... NOTE: One rate for country Stanley * * * * 40.00% * Fiji- Currency: dollar (Fiji). ... NOTE: One rate for country Basse-Terre * * * * 40.00% * Guam- Currency: dollar (US). ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
Appendix D – Daily Meal Rates at Locations Abroad Daily Meal Rates at Locations Abroad Private non-commercial accommodation Meals Incidental expenses Effective Date: October 1, 2005 * Reasonable and justifiable expenses. ... NOTE: One rate for country Stanley * * * * 40.00% * Fiji- Currency: dollar (Fiji). ... NOTE: One rate for country Basse-Terre * * * * 40.00% * Guam- Currency: dollar (US). ...
TCC
Francis & Associates v. The Queen, 2014 DTC 1146 [at at 3468], 2014 TCC 137 (Informal Procedure)
If he decided not to pursue the account receivable, then normally such amount was irrevocably written off as bad debt. [8] In August of 2005, the CRA commenced an audit of the Partnership. ... Koshy until 2005. The Appellants only then became aware of the Bad Debt and Unbilled Disbursements. ... the Partnership had three ledger accounts in its PC Law accounting system: Client Disbursements-Recoverable (#1210), Disbursement Clearing (#2005) and Clearing – Disbursement (#2006) (the “Disbursement Clearing Accounts”); b. ...
Technical Interpretation - External
21 January 2008 External T.I. 2007-0227531E5 F - GRIP / GRIP Addition for 2006
Au cours des années 2001 à 2005, Société A n'a eu aucun autre revenu que les dividendes imposables de 1 500 000 $ reçus de Société C. Au cours de l'année 2005, Société A a versé un dividende imposable de 1 500 000 $ à Société B. ... Un premier dividende de 1 600 000 $ a été reçu au cours de l'année 2004 et un second de 1 500 000 $ a été reçu au cours de l'année 2005. ...