Search - 阿里拍卖 司法拍卖
Results 2871 - 2880 of 3380 for 阿里拍卖 司法拍卖
Technical Interpretation - External summary
16 December 2002 External T.I. 2002-0138195 F - ALLOCATION POUR FRAIS DE DEPLACEMENT -- summary under Subparagraph 6(1)(b)(vii.1)
. … [T]he trips made by Employee A between his home and the Y service point on Tuesday and Thursday of each week are of a personal nature. ...
Technical Interpretation - External summary
5 December 2002 External T.I. 2002-0172315 F - Contingent Right to Acquire Shares -- summary under Paragraph 251(5)(b)
5 December 2002 External T.I. 2002-0172315 F- Contingent Right to Acquire Shares-- summary under Paragraph 251(5)(b) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(5)- Paragraph 251(5)(b) ss. 251(5)(b) and 256(1.4) applicable where the 3 equal shareholders agree that they must purchase the shares of anyone committing fraud – but not if redemption requirement The three equal unrelated individual shareholders of Opco (Messrs. ...
Technical Interpretation - External summary
10 January 2003 External T.I. 2002-0143315 F - FRAIS LEGAUX DEDUCTIBILITE -- summary under Start-Up and Liquidation Costs
In the current situation … the estate replaces the taxpayer. …[I]t would therefore be possible for the estate to deduct from its income the amount of damages paid if it results from acts engaged in by the entrepreneur while carrying on his business and if this amount of damages is otherwise deductible in accordance with the requirements of IT-467R2-Draft ...
Technical Interpretation - Internal summary
23 December 2002 Internal T.I. 2002-0176087 F - LIMITE APPLICABLE TRANSFER DANS REER -- summary under Variable C
. … Thus, even if the deceased annuitant did not actually receive an amount representing the value of his RRIF, by the effect of the [s. 146.3(6)] deeming rule, the Act leads us to consider this to be so. ...
Technical Interpretation - Internal summary
19 February 2003 Internal T.I. 2002-0169967 F - ARREARAGES-PENSION ALIMENTAIRE -- summary under Support Amount
. … Monsieur was in fact released from any future obligation to pay support under the written agreement, since Madame was obliged to reimburse him for any subsequent support payments. ...
Technical Interpretation - External summary
12 February 2003 External T.I. 2002-0167545 - MFT - Units Issued in Series -- summary under Paragraph 4801(b)
Thus … the block size would be 100 and thus if there were 100 unitholders of the first series each holding at least 100 units, and there would have to be at least 50 unitholders of the second series, each holding at least 100 units. ...
Technical Interpretation - External summary
4 March 2003 External T.I. 2002-0175705 - LOAN GUARANTEE -- summary under Paragraph 20(1)(e.1)
Before indicating that such fee could be deducted in accordance with s. 20(1)(e) provided that it was “incurred in the course of borrowing money used to earn income from a business or property and that it [was] reasonable,” CRA stated: [P]aragraph 20(1)(e.1) … does not have application because the guarantee fee is paid in respect of the term of the loan rather than with respect to the year in which it is paid. ...
Technical Interpretation - External summary
19 March 2003 External T.I. 2002-0151015 F - ALLOCATION DU COUT EN CAPITAL -- summary under Paragraph 16(e)
In that case, the vehicles must be reclassified, from that point onwards, in another Class …. ...
Technical Interpretation - External summary
21 March 2003 External T.I. 2002-0161115 F - ALLOCATION DE FIN DE CARRIERE -- summary under Earned Income
CCRA also indicated: [T]he reserve included in computing business income pursuant to subsection 34.2(5) for the taxation year subsequent to the year in which a taxpayer ceases to carry on business will not be included in earned income …. ...
Technical Interpretation - Internal summary
14 March 2003 Internal T.I. 2003-0182977 F - 40(3.5)(c) -- summary under Paragraph 40(3.5)(c)
". Words and Phrases apply ...