Search - 辐射监测仪 校准
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Ruling
2010 Ruling 2009-0352111R3 - 149.1(1) Related business - persons employed
Our understanding of the relevant definitions, the facts, proposed transaction and its purpose is as follows: DEFINITIONS XXXXXXXXXX; "Charity" means "XXXXXXXXXX ", incorporated pursuant to letters patent issued under the Canada Corporations Act dated XXXXXXXXXX An "employee" means a person employed and remunerated for that employment; and A "volunteer" in respect of the Facility means a person employed by the Charity in the carrying on of a business of the Charity who is not remunerated in any manner whatsoever for that employment. ...
Ruling
2009 Ruling 2009-0317831R3 - Loss Consolidation
Simple interest will accrue on each of the Subsidiary Loans and will be calculated daily at a rate equal to XXXXXXXXXX % per annum. ...
Ruling
2009 Ruling 2009-0348581R3 - Canada-U.S. Tax Convention ("Treaty")
As of XXXXXXXXXX, there were XXXXXXXXXX holders of record of US Parent's common stock, including US Holdings, which owned XXXXXXXXXX % of US Parent's common stock at that time. 3. ...
Ruling
2008 Ruling 2007-0257631R3 - Health Care Spending Account
It is anticipated that XXXXXXXXXX % of such sales employees will not receive a bonus in any given Bonus Year. 4. ...
Technical Interpretation - Internal
13 August 2008 Internal T.I. 2008-0267061I7 - Application of Guideline 4
You estimate that XXXXXXXXXX to XXXXXXXXXX % of aboriginal persons living in XXXXXXXXXX belong to the XXXXXXXXXX. ...
Technical Interpretation - Internal
15 May 2008 Internal T.I. 2008-0274421I7 - Taxable Income of Non-residents
XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Ruling
2008 Ruling 2008-0269991R3 - Partner creating contracting company
(b) Each calendar month, a Partner is entitled to a "Monthly Income Allocation" based on XXXXXXXXXX % of all funds received in that month to the account of fees billed and collected by that Partner. ...
Ruling
2007 Ruling 2006-0216551R3 - Interest Expense - Substituted Property
The consideration provided by Finance Co was common shares of Finance Co with a fair market value equal to the fair market value of XXXXXXXXXX % of the B Co Shares. ...
Ruling
2007 Ruling 2006-0201321R3 - Borrowed money, shares of subsidiary
Interest payable on XXXXXXXXXX Certificates of Deposit is XXXXXXXXXX% per annum each and one Certificate of Deposit carries an interest rate of XXXXXXXXXX %. ...
Technical Interpretation - External
18 July 2007 External T.I. 2007-0242921E5 - remainder interest in A's prin res held by B
Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...