Search - 阿里拍卖 司法拍卖

In 2004-2005, the amount of cash on hand was approximately $ 4 billion. ...

Back-to-back arrangements Introduction In certain circumstances, the thin capitalization rules in subsections 18(4) to (8) and paragraph 12(1)(l.1) of the Income Tax Act deny a deduction, or provide for the inclusion of a deemed amount of income, in respect of an amount of interest that is paid or payable by a taxpayer or partnership on debts owing to certain non-residents specified in those rules, (generally, non-residents that hold a significant interest in the taxpayer, or that do not deal at arm’s length with a person that holds such an interest – in these notes referred to as a “relevant non-resident”). ...

The corporation must, however, complete and submit the form entitled "NOTIFICATION OF ACCOUNTING PERIODS ". ...

Sanction – A financial penalty, or a suspension of the charity's status as a qualified donee along with its ability to issue official donation receipts. ...

Under the agreement with the U.S. and under the CRS, financial institutions have to follow the due diligence procedures by reviewing information in their records or that is publicly available and / or collecting information from their account holders to identify entity account holders that are non-residents, as well as entity account holders that are controlled by non-residents or U.S. citizens. ...

., not subject to the requirements of subparagraphs 8503(4)(a)(i) or (ii) of the Regulations, the plan must restrict the total optional ancillary contributions that a member is allowed to make in a calendar year (including those for current service) to the amount, if any, by which a) the lesser of: 9% of the member's compensation for the year from employers participating in the plan; and $1,000 + 70% of the member's defined benefit pension credits for the year under the plan, exceeds b) the amount of current service contributions (other than optional ancillary contributions) that the member makes in the year under defined benefit provisions of the plan. 5. ...

Taxable benefit for the personal use of an aircraft Number: AD-18-01 Date: 2018-03-07 Issued by: Policy and Technical Working Group – International, Large Business and Investigations Branch (ILBIB) and Domestic Compliance Programs Branch (DCPB) Sections affected: Small and Medium Enterprises, International and Large Business, Scientific Research and Experimental Development, Offshore Compliance and Aggressive Tax Planning, Criminal Investigations, Business Compliance (Collections and Verification Branch) Subject: Taxable benefit for the personal use of an aircraft The purpose of this communiqué is to provide guidance on the valuation of taxable benefits arising from personal use of aircraft owned or leased by a corporation, partnership or sole proprietorship by its shareholders or employees with respect to the Income Tax Act (ITA). ...

Audit Agreement and Waiver of Objection Rights Guidelines Number: AD-19-01 Date: 2019-02-19 Issued by: Policy and Technical Working Group – International, Large Business and Investigations Branch (ILBIB) and Domestic Compliance Programs Branch (DCPB) Sections affected: All audit program areas within the International, Large Business and Investigations Branch, and the Domestic Compliance Programs Branch Subject: Audit Agreement and Waiver of Objection Rights Guidelines The purpose of this communiqué is to provide guidance on negotiating an audit agreement with taxpayers and obtaining a Waiver of Objection Rights. ...

. * Revised paragraphs are indicated by a side bar in the right margin. ...

The Department recognizes that in certain situations either a related group or an unrelated group of shareholders may control a corporation if they owned amongst themselves at least 50% + 1 of the issued and outstanding voting shares of the corporation at the same time and if they have historically acted in concert as a group. ...