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Current CRA website

Part XIX Information Return – International Exchange of Information on Financial Accounts

The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the individual. ... The possible values are: OECD202 = individual OECD203 = alias OECD204 = nick name OECD205 = also known as OECD207 = legal OECD208 = at birth <FirstName></FirstName>- Required, 30 characters- Enter the first name of the controlling person. ... The possible values are: OECD206 = does business as OECD207 = legal <NameLine1Text></NameLine1Text> Reporting Financial Institution Name- Line 1- Required, 35 characters- Enter the name of the reporting financial institution. ...
Conference

5 October 2012 Roundtable, 2012-0453201C6 F - Règles d'attribution- séparation & décès

Le seuil de 90 jours qui est cité dans la définition de « conjoint de fait » au paragraphe 248(1) L.I.R., s'applique-t-il au paragraphe 74.5(3) L.I.R.? ... S'il est établi dans la situation donnée que les contribuables vivaient séparés l'un de l'autre en raison de l'échec de l'union de fait, qui, de l'auteur du transfert Cédant ») ou du bénéficiaire du transfert Cessionnaire »), devra s'imposer sur: a. les revenus de location du 1er juin 2012 au 14 août 2012? ...
Technical Interpretation - External

30 October 2003 External T.I. 2003-0037465 F - Subsections 40(3.3) & 40(3.4)

Hypothèses communes aux trois situations données Un contribuable visé à l'alinéa 40(3.3)a) (le " Contribuable ") détiendrait un portefeuille d'actions émises par différentes sociétés publiques. ... Au 1er janvier 2001, le Contribuable détiendrait notamment 100 actions ordinaires de la société " Publico ", et ce depuis au moins trois mois. ... Perte réputée nulle = (le moindre de S, P et B) / S x L où S = le nombre d'actions disposées à ce moment 100 P = le nombre d'actions acquises durant la période décrite à l'alinéa 40(3.3)b) 50 B = le nombre d'actions restantes à la fin de cette période 50 L = la perte résultant de la disposition déterminée par ailleurs Et donc: Perte réputée nulle = 50 / 100 x L La moitié de la perte subie par le Contribuable considérée par l'ADRC comme étant réputée nulle aux termes de l'alinéa 40(3.4)a) serait réputée être sa perte résultant d'une disposition du bien effectuée immédiatement avant le premier en date des moments décrits aux alinéas 40(3.4)b)(i) à (v) qui serait postérieur à la disposition des 100 actions ordinaires de Publico. ...
Technical Interpretation - External

24 November 1993 External T.I. 9331475 - Surplus Pot Shares — Disposition

24 November 1993 External T.I. 9331475- Surplus Pot Shares Disposition Unedited CRA Tags 54 disposition     933147 XXXXXXXXXX M.P. Sarazin   (613) 957-2118 Attention: XXXXXXXXXX November 24, 1993 Dear Sirs: Re: Clause 54(c)(ii)(A) of the Income Tax Act (Canada)(the "Act") This is in reply to your letter dated October 26, 1993 wherein you requested our comments as to whether or not the elimination of a share's right to an automatic allocation of corporate profits would result in a disposition of such share under clause 54(c)(ii)(A) of the Act in the following situation. ...
GST/HST Ruling

29 July 2011 GST/HST Ruling 95868 - [...] loyalty program [for credit card holders]

(" [...] [Organization A]"). We understand that [...]. In [...] ... A [...] Agreement dated [mm/dd/yyyy], in which [...] ("[...] [Finance Co]") agrees with [...] ... Except as otherwise provided in Schedules [...] and [...], payment of [...]. 9. ...
Current CRA website

Box 15 – Type code of securities

Box 15 Type code of securities Indicate the type of security by entering one of the following codes: BON Bonds BO1 A bulk transaction in bonds for which the quantity cannot be determined DOB Debt obligations in bearer form DO1 A bulk transaction in debt obligations in bearer form for which the quantity cannot be determined ELN Equity linked notes FUT Futures MET Precious metals MFT Units in a mutual fund trust or investment fund trust MSC Miscellaneous OPC Option contracts PTI Publicly traded interest in a trust or partnership RTS Rights SHS Shares UNT Units (for example, a unit consisting of a bond and a warrant) WTS Warrants These codes are the same as field 35A in the International Standard ISO 15022. ...
Technical Interpretation - Internal

26 January 1996 Internal T.I. 9600487 - NON-CAP LOSS WHERE T/P INCOME & LOSS FROM SIMILAR SOURCES

26 January 1996 Internal T.I. 9600487- NON-CAP LOSS WHERE T/P INCOME & LOSS FROM SIMILAR SOURCES Unedited CRA Tags 111(8) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Your question relates primarily to amount F in the formula E- F which is used to determine amount A in the formula (A + B)- (C + D + D.1 + D.2) which is used to calculate a non-capital loss under subsection 111(8) of the Act. ...
Current CRA website

Chapter 1 - 147.1(1), 248(1), 8300(1), 8500 – Definitions

Chapter 1- 147.1(1), 248(1), 8300(1), 8500 Definitions On this page... 1 147.1(1), 248(1), 8300(1), 8500 Definitions 1.1 Actuary 147.1(1) (Actuaire) 1.2 Active Member 8500(1), 8500(7) (Participant actif) 1.3 Additional Voluntary Contribution 248(1) (Cotisation facultative) 1.4 Administrator 147.1(1) (Administrateur) 1.5 Average Consumer Price Index 8500(1) (Moyenne de l’indice des prix à la consommation) 1.6 Average Wage 147.1(1) (Salaire moyen) 1.7 Beneficiary 8500(1) (Bénéficiaire) 1.8 Benefit Provision 8500(1) (Disposition d’un régime) 1.9 Bridging Benefit 8500(1) (Prestation de raccordement) 1.10 Certifiable Past Service Event 8300(1) (Fait à attester) 1.11 Common-Law Partner 248(1) (Conjoint de fait) 1.12 Compensation 147.1(1) (Rétribution) 1.13 Complete Period of Reduced Services 8300(1) (Période complète de services réduits) 1.14 Connected Person 8500(3) (Personne rattachée) 1.15 Consumer Price Index 8500(1) (Indice des prix à la consommation) 1.16 Deemed Contribution- 8500(7) (cotisation réputée) 1.17 Defined Benefit Limit 8500(1) (Plafond des prestations déterminées) 1.18 Defined Benefit Provision 147.1(1) (Disposition à prestations déterminées) 1.19 Dependant 8500(1) (Personne à charge) 1.20 Designated Plan 8515 (régime désigné) 1.21 Disabled 8500(1) (Invalide) 1.22 Eligible Period of Reduced Pay 8500(1) (Période admissible de salaire réduit) 1.23 Eligible Period of Temporary Absence 8500(1) (Période admissible d’absence temporaire) 1.24 Eligible Survivor Benefit Period 8500(1) (Période admissible de prestations au survivant) 1.25 Grandfathered Plan 8500(1) (Régime exclu) 1.26 Individual Pension Plan 8300(1) (régime de retraite individuel) 1.27 IPP Minimum Amount 8500(1) (Minimum RRI) 1.28 Lifetime Retirement Benefits 8500(1) (Prestation viagère) 1.29 Member 147.1(1), 8300(1) (Participant) 1.30 Money Purchase Limit 147.1(1) (Plafond des cotisations déterminées) 1.31 Money Purchase Provision 147.1(1) (disposition à cotisations déterminées) 1.32 Multi-Employer Plan 147.1(1), 8500(1) (Régime interentreprises) 1.33 Participating Employer 147.1(1) (Employeur participant) 1.34 Past Service Event 147.1(1), 8300(1), 8300(2) (Fait lié aux services passés) 1.35 Pensionable Service 8500(1) (Services validables) 1.36 Period of Disability 8500(1) (Période d’invalidité) 1.37 Predecessor Employer 8500(1) (employeur remplacé) 1.38 Pre-Reform Service & Post-Reform Service (Services avant et après la réforme) 1.39 Public Safety Occupation 8500(1) (Profession liée à la sécurité publique) 1.40 Retirement Benefits 8500(1) (Prestation de retraite) 1.41 Single Amount 147.1(1) (Montant unique) 1.42 Specified Multi-Employer Plan 147.1(1) (Régime interentreprises déterminé) 1.43 Spouse 8500(5), 252(3) (Époux) 1.44 Surplus 8500(1) & (1.1) (Surplus) 1.45 Totally and Permanently Disabled 8500(1) (Invalidité totale et permanente) 1.46 Wage Measure 147.1(1) (Mesure des gains) 1.47 Year's Maximum Pensionable Earnings 8500(1) (Maximum des gains annuels ouvrant droit à pension) 1 147.1(1), 248(1), 8300(1), 8500 Definitions Any reference in this manual to the Act is in reference to the Income Tax Act and any reference to the Regulations is in reference to the Income Tax Regulations. ... Cross references: Pension Adjustment Limits 147.1(8) Pension Adjustment Limits Multi-Employer Plans 147.1(9) Member Contributions 8503(4)(a) Lifetime Retirement Benefits 8504(1) Highest Average Compensation 8504(2) Alternate Compensation Rules 8504(3) Part-time Employees 8504(4) Additional Lifetime Retirement Benefits 8505(3)(d) Prescribed Compensation 8507 1.13 Complete Period of Reduced Services 8300(1) (Période complète de services réduits) A complete period of reduced services of a member is a period of reduced services that is not part of a longer period of reduced services. ... Cross references: Transfers 147.3 Lifetime Retirement Benefits 8503(2)(a) Lump Sum Payments on Termination 8503(2)(h) Commuted Value Pre-Retirement Death 8503(2)(i) Lump Sum Payments on Death 8503(2)(j) Commutation of Benefits 8503(2)(m) Commutations Beneficiary’s Benefits 8503(2)(n) Offset Benefits 8503(3)(j) Undue Deferral of Payment 8503(4)(d) Commutation of Lifetime Retirement Benefits 8503(7) 1.42 Specified Multi-Employer Plan 147.1(1) (Régime interentreprises déterminé) A specified multi-employer plan (SMEP) has the meaning assigned by regulation. ...
GST/HST Ruling

14 June 2013 GST/HST Ruling 145689 - Tax Status of [...] [the Product]

The Product is currently sold [...] in [#] flavours: [...]. 5. The Product is packaged loosely in a [...] gram bag [...]. 6. The representative has provided sample bags of the [...] flavour ([...] grams) and the [...] flavour ([...] grams) for our review. 7. ... The [...] flavour of the Product has the following ingredients: [...]. 11. [...]. 12. [...]. 13. [...]. 14. ...
Archived CRA website

ARCHIVED — T2124 Statement of Business Activities

ARCHIVED T2124 Statement of Business Activities Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2007 Standard print PDF (t2124-07e.pdf) 2006 Standard print PDF (t2124-06e.pdf) 2005 Standard print PDF (t2124-05e.pdf) 2004 Standard print PDF (t2124-04e.pdf) 2003 Standard print PDF (t2124-03e.pdf) 2002 Standard print PDF (t2124-02e.pdf) 2001 Standard print PDF (t2124-01e.pdf) 2000 Standard print PDF (t2124-00e.pdf) 1999 Standard print PDF (t2124-99e.pdf) 1998 Standard print PDF (t2124-98e.pdf) 1997 Standard print PDF (t2124-97e.pdf) 1996 Standard print PDF (t2124-96e.pdf) 1995 Standard print PDF (t2124-95e.pdf) 1994 Standard print PDF (t2124-94e.pdf) 1993 Standard print PDF (t2124-93e.pdf) 1991 Standard print PDF (t2124-91e.pdf) 1990 Standard print PDF (t2124-90e.pdf) 1989 Standard print PDF (t2124-89e.pdf) 1988 Standard print PDF (t2124-88e.pdf) 1986 Standard print PDF (t2124-86e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

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