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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. ...