Search - 跨文化交际案例与分析 朱勇 pdf

It is also available in other formats, including PDF (which is an exact rendition of the original). ... For further particulars, see the “ Bulletins Revisions ” section near the end of this bulletin. ... The following information relates to that taxation year: Employer A Employer B Total Income received in the year $ 15,000 $ 7,500 $ 22,500 Related expenses paid in the year: Advertising & promotion 400 300 700 Travel* 800 500 1,300 Total $ 1,200 $ 800 $ 2,000 Capital cost allowance on musical instrument deducted under paragraph 8(1)(p) $ 250 $ 100 $ 350 * The taxpayer meets the requirements of paragraph 8(1)(h); consequently, the travel expenses are deductible under that provision. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... For further particulars, see the “ Bulletins Revisions ” section near the end of this bulletin. ... The following information relates to that taxation year: Employer A Employer B Total Income received in the year $ 15,000 $ 7,500 $ 22,500 Related expenses paid in the year: Advertising & promotion 400 300 700 Travel* 800 500 1,300 Total $ 1,200 $ 800 $ 2,000 Capital cost allowance on musical instrument deducted under paragraph 8(1)(p) $ 250 $ 100 $ 350 * The taxpayer meets the requirements of paragraph 8(1)(h); consequently, the travel expenses are deductible under that provision. ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... The trustee purchased the following three properties: Property A = $ 200 Property B = $ 100 Property C = $ 50 The trustee distributed the following assets to the two beneficiaries: 1st beneficiary-- property A and $50 in cash 2nd beneficiary-- property B and property C Neither beneficiary filed an election, under paragraph 110.6(19)(c), to report a capital gain on their interests in the EPSP at the end of February 22, 1994. ... The application of subsection 144(7.1) results in deemed proceeds of disposition to the trust in the amount of: Property A = $ 200 Property B = $ 100 Property C = $ 50 The cost of each property to the beneficiaries would be: 1st beneficiary: Property A = $200 ÷ $200 × $150* = $150 * The $200 from amounts described in paragraphs 144(7)(a) to (g) less the $50 cash received. 2nd beneficiary: Property B = $100 ÷ $150 × $200* = $133 Property C = $ 50 ÷ $150 × $200* = $ 67 The beneficiaries thus "roll" their tax-exempt interest (i.e., the amount they previously paid tax on or that was otherwise exempt from tax) in the trust into other property and thereby defer tax on the increased value of this interest until they dispose of the other property. ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... The trustee purchased the following three properties: Property A = $ 200 Property B = $ 100 Property C = $ 50 The trustee distributed the following assets to the two beneficiaries: 1st beneficiary-- property A and $50 in cash 2nd beneficiary-- property B and property C Neither beneficiary filed an election, under paragraph 110.6(19)(c), to report a capital gain on their interests in the EPSP at the end of February 22, 1994. ... The application of subsection 144(7.1) results in deemed proceeds of disposition to the trust in the amount of: Property A = $ 200 Property B = $ 100 Property C = $ 50 The cost of each property to the beneficiaries would be: 1st beneficiary: Property A = $200 ÷ $200 × $150* = $150 * The $200 from amounts described in paragraphs 144(7)(a) to (g) less the $50 cash received. 2nd beneficiary: Property B = $100 ÷ $150 × $200* = $133 Property C = $ 50 ÷ $150 × $200* = $ 67 The beneficiaries thus "roll" their tax-exempt interest (i.e., the amount they previously paid tax on or that was otherwise exempt from tax) in the trust into other property and thereby defer tax on the increased value of this interest until they dispose of the other property. ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... The trustee purchased the following three properties: Property A = $ 200 Property B = $ 100 Property C = $ 50 The trustee distributed the following assets to the two beneficiaries: 1st beneficiary-- property A and $50 in cash 2nd beneficiary-- property B and property C Neither beneficiary filed an election, under paragraph 110.6(19)(c), to report a capital gain on their interests in the EPSP at the end of February 22, 1994. ... The application of subsection 144(7.1) results in deemed proceeds of disposition to the trust in the amount of: Property A = $ 200 Property B = $ 100 Property C = $ 50 The cost of each property to the beneficiaries would be: 1st beneficiary: Property A = $200 ÷ $200 × $150* = $150 * The $200 from amounts described in paragraphs 144(7)(a) to (g) less the $50 cash received. 2nd beneficiary: Property B = $100 ÷ $150 × $200* = $133 Property C = $ 50 ÷ $150 × $200* = $ 67 The beneficiaries thus "roll" their tax-exempt interest (i.e., the amount they previously paid tax on or that was otherwise exempt from tax) in the trust into other property and thereby defer tax on the increased value of this interest until they dispose of the other property. ...

This document is also available for download in PDF format. This version is only available electronically. ... An expenditure must meet the conditions of ¶ 2 and not be excluded by ¶ 3 before it qualifies as an eligible capital expenditure. ... Initiation or Admission Fees ¶ 27. The entrance or initiation fees paid to a stock exchange are eligible capital expenditures. ¶ 28. ...

This document is also available for download in PDF format. This version is only available electronically. ... An expenditure must meet the conditions of ¶ 2 and not be excluded by ¶ 3 before it qualifies as an eligible capital expenditure. ... Initiation or Admission Fees ¶ 27. The entrance or initiation fees paid to a stock exchange are eligible capital expenditures. ¶ 28. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... New ¶ 14 was added to expand on the information in former ¶ 1 concerning subsection 149(5). ¶ 15 (former ¶ 14) was expanded to include information on the type of income tax return an NPO may have to file. ... New ¶ 17 brings forward the remainder of the information previously contained in former ¶ 14. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... New ¶ 14 was added to expand on the information in former ¶ 1 concerning subsection 149(5). ¶ 15 (former ¶ 14) was expanded to include information on the type of income tax return an NPO may have to file. ... New ¶ 17 brings forward the remainder of the information previously contained in former ¶ 14. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... Five-year apportionment ¶ 4. Expenses incurred in transactions described in ¶ 2 are normally only deductible in equal portions over five years (hereinafter referred to as “the five-year apportionment rule”). ... Transactions actually incurred ¶ 12. Under paragraphs 20(1)(e) and (e.1), a taxpayer seeking the deduction must actually carry out one of the transactions referred to in ¶ 2. ...