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Ministerial Correspondence
15 May 2007 Ministerial Correspondence 2007-0223561M4 F - Dividendes déterminés
Ces dispositions prévoient qu'un dividende déterminé peut être majoré de 45 % (par opposition à la majoration de 25 % dont font l'objet d'autres dividendes imposables provenant de sociétés canadiennes imposables) et peut donner droit à un crédit d'impôt fédéral égal au 11/18e du montant de la majoration. ... De façon générale, le CRTG d'une SPCC à la fin d'une année d'imposition est composé des dividendes déterminés reçus d'autres sociétés et de 68 % de son revenu imposable pour l'année, moins ses revenus de placement et ses revenus d'entreprise pour lesquels elle a obtenu la DPE. ... Dans le calcul du CRTG d'une SPCC à la fin de l'année d'imposition précédant l'année d'imposition 2006, la LIR prévoit exceptionnellement l'inclusion d'un montant correspondant à 63 % du revenu imposable de la société assujetti au taux général d'imposition pour chacune des années d'imposition s'échelonnant de 2001 à 2005 inclusivement. ...
Ministerial Correspondence
28 June 1989 Ministerial Correspondence 73894 F - Cumulative Net Investment Loss Calculation - Interest on Money Borrowed to Acquire an IAAC
28 June 1989 Ministerial Correspondence 73894 F- Cumulative Net Investment Loss Calculation- Interest on Money Borrowed to Acquire an IAAC Unedited CRA Tags 18(11) June 28, 1989 TO: Assessing and Enquiries FROM: Small Business and Directorate General Division R.B. ...
Ministerial Correspondence
23 December 2019 Ministerial Correspondence 2019-0833721M4 F - Déduction pour soutien à des non-résidents
/ Whether an individual may deduct from his net income the financial assistance sent to family members who reside outside of Canada? ... Toutefois, le particulier pourrait, dans certain cas, demander un crédit d'impôt pour frais médicaux (CIFM) qui se rapporte aux frais médicaux admissibles payés par le particulier à l’égard d'un enfant ou petit-enfant du particulier ou de son époux ou conjoint de fait. / Generally not. ... Pour accéder au folio en ligne, allez à canada.ca, tapez « Folio de l’impôt sur le revenu S1-F1-C1, Crédit d’impôt pour frais médicaux » dans la barre de recherche et cliquez sur le premier résultat de recherche. ...
Ministerial Correspondence
18 September 1989 Ministerial Correspondence 89M09534 F - Remission Request
18 September 1989 Ministerial Correspondence 89M09534 F- Remission Request Unedited CRA Tags 6(1)(f) ITR 102(1), 200(2)(f)(iii) September 18, 1989 Remission Committee Technical Interpretations Mr. ... Fontaine 957-9228 SUBJECT: REMISSION REQUEST 19(1) 19(1) (the "taxpayer") wrote to our Minister requesting administrative relief under the Financial Administration Act and indicating that he had reported non-taxable age loss replacement plan benefits (the "benefits") for the 1976 to 1987 taxation years. 19(1) He quoted IT-428 dated April 30, 1979 which discusses that in accordance with ITAR 19, wage loss replacement plan benefits would not be taxable if they were attributable to an event occurring before 1974 and the particular plan was established before June 19, 1971. ... ThompsonChief, Technical Review SectionTechnical Interpretations DivisionLegislative & IntergovernmentalAffairs Branch ...
Ministerial Correspondence
20 August 1999 Ministerial Correspondence 9923240 F - FIN ANNEE D
Raisons POUR POSITION ADOPTEE: Guide T3, 9732855 et 9406256 Congrès annuel de l'APFF Table ronde Question 23 QUESTION # 23 En vertu de l'article 1296 du Code civil du Québec, la fiducie prend fin, notamment, par l'arrivée du terme ou l'avènement de la condition qui avait été stipulé. ... Ce paragraphe se lit, en partie, comme suit: «Déclaration finale (...) ...
Ministerial Correspondence
1 November 1991 Ministerial Correspondence NV91_294 F - Conversion from a Joint-tenancy Arrangement to a Tenancy-In-Common
1 November 1991 Ministerial Correspondence NV91_294 F- Conversion from a Joint-tenancy Arrangement to a Tenancy-In-Common Unedited CRA Tags 248(21) QUESTION # 29 Two brothers are registered as joint-tenant owners of a piece of real estate. ...
Ministerial Correspondence
4 December 1990 Ministerial Correspondence HBW93894B F - Privileges and Immunities under Canada-Philippines Tax Convention
This exemption does not apply to a Canadian citizen residing or ordinarily resident in Canada. 3. ... In order for us to confirm treaty status, however, we would require full details concerning Canadian and Philippines residency status. 4. ... We will write back to you immediately upon completion of this review. 5. ...
Ministerial Correspondence
14 February 1991 Ministerial Correspondence 902364 F - Standby Charge Calculation - Demonstrator Vehicles Provided by Car Manufacturer
We apologize for the delay in providing the response. 1. A Co is an automobile leasing company. It buys cars from most of the car manufacturers and leases them primarily to corporate customers. 2. ... Any particular key employee could be driving a demonstrator at any time. 5. ...
Ministerial Correspondence
25 September 1990 Ministerial Correspondence 74724 F - Privileges and Immunities of International Organizations
25 September 1990 Ministerial Correspondence 74724 F- Privileges and Immunities of International Organizations Unedited CRA Tags 104(1), 104(2) September 25, 1990 C. ... Arsenault Provincial and International 957-2126 Relations Division 7-4724 Subject: Privileges and Immunities (International Organizations) Act This is in reply to your memorandum dated February 13, 1990. ... However, we can make the following observations which hopefully will be of assistance to you: 1. ...
Ministerial Correspondence
23 March 1990 Ministerial Correspondence 90M03244 F - Tax Executive Institute's Questions
23 March 1990 Ministerial Correspondence 90M03244 F- Tax Executive Institute's Questions Unedited CRA Tags 20(1)(d), 20(1)(c), 1101(5o) March 23, 1990 TO: R.J.L. ... Question 7- TERM PREFERRED SHARES Department's position (a) "Sufficient common connections or business interests" is one of the factors to be considered. ... (b) The separate class election provided for in subsection 1101(5o) of the draft regulations is to be made by way of a letter attached to the T2 return for the taxation year in which the properties were acquired. ...