Search - 阿里拍卖 司法拍卖
Results 611 - 620 of 43496 for 阿里拍卖 司法拍卖
Ruling
5 December 1989 Ruling ACC4131S3 F - Canada-Sweden Social Security Agreement — Extension of CPP Coverage
5 December 1989 Ruling ACC4131S3 F- Canada-Sweden Social Security Agreement — Extension of CPP Coverage Unedited CRA Tags n/a 19(1) HBW 4131-S3 Al Watson (613) 957-2072 Attention: 19(1) December 5, 1989 Dear Sirs: Re: Agreement on Social Security between Canada and Sweden We have attached a copy of a certificate that has been filed by Mr. 19(1) in which he is asking for an extension to cover a period which has now been completed. 24(1) In order to correct this matter we are prepared to authorize the extension of coverage under the Canada Pension Plan for the additional twenty-one months. ... Savage A/Director Provincial and InternationalRelations Division c.c. ...
GST/HST Ruling
15 August 2011 GST/HST Ruling 137575 - Tax status of [...] [Crackers]
Product A is available in [...] flavours: [...]. The [...] have been provided as an example. 2. Product B is available in [...] flavours: [...]. Provided was the [...] as an example. 3. Product A's ingredients are: [...]. 4. Product B ingredients are: [...]. 5. ...
Current CRA website
Chapter 12 - 8504 – Maximum Benefits
Chapter 12- 8504 – Maximum Benefits On this page... 12.1 8504(1) – Lifetime Retirement Benefits 12.1.1 8504(1)(a)(i) – Maximum for connected persons 12.1.2 8504(1)(a)(ii) – Maximum for non-connected years 12.1.3 8504(1)(b) – Indexing 12.2 8504(2) – Highest Average Compensation 12.3 8504(2.1) – Predecessor Employer 12.4 8504(3) – Alternative Compensation Rules 12.5 8504(4)- Part-Time Employees 12.5.1 8504(4)(a), (b), (c) – Compensation 12.5.2 8504(4)(d) – Eligible periods 12.6 8504(5) – Retirement Benefits Before Age 65 12.7 8504(6) – Pre-1990 Benefits 12.8 8504(7) – Limit Not Applicable 12.9 8504(8) – Cross-Plan Restrictions 12.10 8504(9) – Associated Defined Benefit Provisions 12.11 8504(10) – Excluded Benefits 12.12 8504(11) – [Idem]– Excluded Benefits 12.13 8504(12) – [Idem]– Excluded Benefits 12.14 8504(13)-(15) – Alternative CPI Indexing 12.1 8504(1) – Lifetime Retirement Benefits Paragraph 8504(1)(a) of the Regulations has a maximum limit on LRBs which may be paid from a DB provision to a member in the year that the member starts receiving his pension. ... Cross references: Participating Employer – 147.1(1) Definition of Bridging Benefit – 8500(1) Definition of Predecessor Employer – 8500(1) Connected person – 8500(3) Pre-1991 Benefits – 8503(3)(e) Highest Average Compensation – 8504(2) Retirement Benefits Before Age 65 – 8504(5) Excluded Benefits – 8504(10) 12.1.1 8504(1)(a)(i) – Maximum for connected persons The maximum in subparagraph 8504(1)(a)(i) of the Regulations only applies to benefits for a calendar year if: the year is after 1990; the member was connected to the employer at any time in the year; and the employer participated in the plan in the year for the benefit of the member. ... Cross references: Definition of Compensation – 147.1(1) Definition of Predecessor Employer – 8500(1) Connected person – 8500(3) Special Rules – MEP – 8510(5) 12.1.2 8504(1)(a)(ii) – Maximum for non-connected years For years in which the member is not connected with a participating employer under the RPP, the maximum LRB payable to the member in the year of pension commencement is determined by the formula F x G. ...
GST/HST Ruling
29 June 2011 GST/HST Ruling 127330r - [...] [Tax Status of Condominium Units]
(b) Section [...] lists the type of condominium unit to be supplied as [...]. ... (b) The condominium unit type [...] in section [...] of the Agreement was deleted and [...] was inserted. ... (e) Schedule [...] to the Agreement, titled [...], was deleted and Schedule [...] to the Amendment was added. ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
Appendix D – Daily Meal Rates at Locations Abroad Effective Date: October 1, 2006 * Reasonable and justifiable expenses. ... People's Republic of) — Currency: won (North Korea) Pyongyang---- 40%- Korea (Republic of) — Currency: won (South Korea) Seoul 29000.00 38000.00 48000.00 115000.00 36800.00 151800.00 Other 23200.00 30400.00 38400.00 92000.00 29440.00 121440.00 Kosovo — (See Serbia and Montenegro) — Currency: Kuwait — Currency: dinar (K) Kuwait City- 5.00 8.00 13.00 5.20 18.20 Kyrgyzstan — Currency: dollar (US) Bishkek 6.00 12.00 14.00 32.00 10.24 42.24 Laos — Currency: dollar (US) Vientiane 3.50 14.00 17.00 34.50 11.04 45.54 Other 2.80 11.20 13.60 27.60 8.83 36.43 Latvia — Currency: lats Riga 6.50 10.00 15.50 32.00 10.24 42.24 Other 5.20 8.00 12.40 25.60 8.19 33.79 Lebanon — Currency: dollar (US) Beirut- 19.00 31.00 50.00 20.00 70.00 Other- 15.20 24.80 40.00 16.00 56.00 Lesotho — Currency: moloti Maseru 76.00 86.00 89.00 251.00 80.32 331.32 Other 60.80 68.80 71.20 200.80 64.26 265.06 Liberia — Currency: dollar (US) Monrovia- 23.00 28.00 51.00 20.40 71.40 Libya — Currency: dinar (L) Tripoli- 19.00 28.00 47.00 18.80 65.80 Other- 15.20 22.40 37.60 15.04 52.64 Liechtenstein — Currency: franc (SW) Vaduz---- 40%- Lithuania — Currency: litas Vilnius 31.50 37.00 52.50 121.00 38.72 159.72 Other 25.20 29.60 42.00 96.80 30.98 127.78 Loompa Land — Currency: dollar (A) Bloompa------ Zimzum------ Luxembourg — Currency: euro Luxembourg 9.92 14.87 27.27 52.06 16.66 68.72 Macau — Currency: pataca Macau---- 40%- Macedonia — Currency: dollar (US) Skopje 5.00 10.00 16.00 31.00 9.92 40.92 Other 4.00 8.00 12.80 24.80 7.94 32.74 Madagascar — Currency: dollar (CDN) Antananarivo 7.00 13.00 15.00 35.00 11.20 46.20 Malawi — Currency: dollar (CDN) Blantyre 15.00 11.00 12.00 38.00 12.16 50.16 Lilongwe- 16.00 18.00 34.00 13.60 47.60 Other- 12.80 14.40 27.20 10.88 38.08 Malaysia — Currency: ringgit Kuala Lumpur 42.00 54.00 74.00 170.00 54.40 224.40 Other 33.60 43.20 59.20 136.00 43.52 179.52 Maldives — Currency: rufiyaa Male---- 40%- Mali — Currency: franc (CFA) Bamako 5600.00 13200.00 15400.00 34200.00 10944.00 45144.00 Other 4480.00 10560.00 12320.00 27360.00 8755.20 36115.20 Malta — Currency: pound (M) Valletta 7.00 5.00 8.00 20.00 6.40 26.40 Marshall Islands — Currency: dollar (US) Majura 5.00 9.00 16.00 30.00 9.60 39.60 Martinique — Currency: euro Fort-de-France---- 40%- Mauritania — Currency: ouguiya Nouakchott 2500.00 2600.00 3600.00 8700.00 2784.00 11484.00 Other 2000.00 2080.00 2880.00 6960.00 2227.20 9187.20 Mauritius — Currency: rupee (M) Port Louis 200.00 300.00 500.00 1000.00 320.00 1320.00 Mexico — Currency: dollar (CDN) Mexico City 13.00 24.00 32.00 69.00 22.08 91.08 Micronesia — Currency: dollar (US) Palikir 5.00 9.00 16.00 30.00 9.60 39.60 Moldova — Currency: dollar (US) Chisinau- 10.00 14.00 24.00 9.60 33.60 Monaco — Currency: euro Monte Carlo 17.00 24.00 40.00 81.00 25.92 106.92 Mongolia — Currency: dollar (US) Ulaanbaatar- 6.00 9.00 15.00 6.00 21.00 Other- 4.80 7.20 12.00 4.80 16.80 Montserrat — Currency: dollar (EC) Plymouth 23.00 62.00 85.00 170.00 54.40 224.40 Morocco — Currency: dirham Casablanca 115.00 200.00 240.00 555.00 177.60 732.60 Rabat 110.00 120.00 210.00 440.00 140.80 580.80 Other 88.00 96.00 168.00 352.00 112.64 464.64 Mozambique — Currency: dollar (US) Maputo- 10.00 14.00 24.00 9.60 33.60 Other- 8.00 11.20 19.20 7.68 26.88 Myanmar (Burma) — Currency: dollar (US) Rangoon 15.00 26.00 33.00 74.00 23.68 97.68 Other 12.00 20.80 26.40 59.20 18.94 78.14 Namibia — Currency: dollar (Namibia) Windhoek- 102.00 133.00 235.00 94.00 329.00 Nauru — Currency: dollar (A) Yaren---- 40%- Nepal — Currency: rupee (NP) Kathmandu 552.00 1005.00 1230.00 2787.00 891.84 3678.84 Other 441.60 804.00 984.00 2229.60 713.67 2943.27 Netherlands — Currency: euro Amsterdam- 35.00 40.00 75.00 30.00 105.00 The Hague- 31.00 39.00 70.00 28.00 98.00 Other- 28.00 32.00 60.00 24.00 84.00 New Caledonia — Currency: franc (CFP) Noumea- 2600.00 3400.00 6000.00 2400.00 8400.00 New Zealand — Currency: dollar (NZ) Auckland 25.00 45.00 58.00 128.00 40.96 168.96 Wellington 25.00 45.00 58.00 128.00 40.96 168.96 Other 20.00 36.00 46.40 102.40 32.77 135.17 Nicaragua — Currency: dollar (US) Managua 9.00 12.60 20.40 42.00 13.44 55.44 Other 7.20 10.08 16.32 33.60 10.75 44.35 Niger — Currency: franc (CFA) Niamey 7200.00 9400.00 13400.00 30000.00 9600.00 39600.00 Other 5760.00 7520.00 10720.00 24000.00 7680.00 31680.00 Nigeria — Currency: naira Abuja 2100.00 3100.00 3700.00 8900.00 2848.00 11748.00 Lagos 1900.00 3400.00 4000.00 9300.00 2976.00 12276.00 Other 1680.00 2480.00 2960.00 7120.00 2278.40 9398.40 Northern Ireland — Currency: pound Belfast 9.60 11.40 16.00 37.00 11.84 48.84 Norway — Currency: krone Jatta / Stavanger- 240.00 370.00 610.00 244.00 854.00 Oslo- 290.00 375.00 665.00 266.00 931.00 Other- 232.00 300.00 532.00 212.80 744.80 Oman — Currency: sul rial (Oman) Muscat 7.00 10.00 13.00 30.00 9.60 39.60 Other 5.60 8.00 10.40 24.00 7.68 31.68 Pakistan — Currency: rupee (PK) Islamabad 200.00 490.00 620.00 1310.00 419.20 1729.20 Karachi- 520.00 680.00 1200.00 480.00 1680.00 Lahore 285.00 615.00 695.00 1595.00 510.40 2105.40 Other 160.00 392.00 496.00 1048.00 335.36 1383.36 Panama — Currency: dollar (US) Panama City 8.00 15.00 23.00 46.00 14.72 60.72 Other 6.40 12.00 18.40 36.80 11.78 48.58 Papua-New Guinea — Currency: kina Port Moresby 23.00 45.00 61.00 129.00 41.28 170.28 Other 18.40 36.00 48.80 103.20 33.02 136.22 Paraguay — Currency: guarani Asuncion- 73000.00 92000.00 165000.00 66000.00 231000.00 Other- 58400.00 73600.00 132000.00 52800.00 184800.00 Peru — Currency: dollar (CDN) Lima 13.00 24.00 30.00 67.00 21.44 88.44 Other 10.40 19.20 24.00 53.60 17.15 70.75 Philippines — Currency: peso (P) Manila- 700.00 1000.00 1700.00 680.00 2380.00 Other- 560.00 800.00 1360.00 544.00 1904.00 Pitcairn Islands — Currency: dollar (NZ) Adamstown---- 40%- Poland — Currency: dollar (US) Warsaw 29.00 26.00 30.00 85.00 27.20 112.20 Other 23.20 20.80 24.00 68.00 21.76 89.76 Portugal — Currency: euro Lisbon- 20.00 28.00 48.00 19.20 67.20 Other / Azores- 16.00 22.40 38.40 15.36 53.76 Puerto Rico — Currency: dollar (US) San Juan 14.00 36.00 43.00 93.00 29.76 122.76 Qatar — Currency: riyal (Q) Doha 66.00 85.00 118.00 269.00 86.08 355.08 Réunion — Currency: euro Saint-Denis---- 40%- Romania — Currency: dollar (US) Bucharest 16.00 14.00 20.00 50.00 16.00 66.00 Other 12.80 11.20 16.00 40.00 12.80 52.80 Russia — Currency: dollar (US) Moscow 17.00 38.00 53.00 108.00 34.56 142.56 St. ... Helena — Currency: pound Jamestown---- 40%- St. Kitts & Nevis — Currency: dollar (US) Basseterre 16.00 25.00 40.00 81.00 25.92 106.92 St. ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
People's Republic of) — Currency: won (North Korea) Pyongyang---- 40%- Korea (Republic of) — Currency: won (South Korea) Seoul 29000.00 38000.00 48000.00 115000.00 36800.00 151800.00 Other 23200.00 30400.00 38400.00 92000.00 29440.00 121440.00 Kosovo — (See Serbia and Montenegro) — Currency: Kuwait — Currency: dinar (K) Kuwait City- 5.00 8.00 13.00 5.20 18.20 Kyrgyzstan — Currency: dollar (US) Bishkek 6.00 12.00 14.00 32.00 10.24 42.24 Laos — Currency: dollar (US) Vientiane 3.50 14.00 17.00 34.50 11.04 45.54 Other 2.80 11.20 13.60 27.60 8.83 36.43 Latvia — Currency: lats Riga 6.00 9.00 14.00 29.00 9.28 38.28 Other 4.80 7.20 11.20 23.20 7.42 30.62 Lebanon — Currency: dollar (US) Beirut- 19.00 31.00 50.00 20.00 70.00 Other- 15.20 24.80 40.00 16.00 56.00 Lesotho — Currency: moloti Maseru 67.00 76.00 79.00 222.00 71.04 293.04 Other 53.60 60.80 63.20 177.60 56.83 234.43 Liberia — Currency: dollar (US) Monrovia- 23.00 28.00 51.00 20.40 71.40 Libya — Currency: dinar (L) Tripoli- 19.00 28.00 47.00 18.80 65.80 Other- 15.20 22.40 37.60 15.04 52.64 Liechtenstein — Currency: franc (SW) Vaduz---- 40%- Lithuania — Currency: litas Vilnius 31.50 37.00 52.50 121.00 38.72 159.72 Other 25.20 29.60 42.00 96.80 30.98 127.78 Loompa Land — Currency: dollar (A) Bloompa------ Zimzum------ Luxembourg — Currency: euro Luxembourg 9.92 14.87 27.27 52.06 16.66 68.72 Macau — Currency: pataca Macau---- 40%- Macedonia — Currency: dollar (US) Skopje 5.00 10.00 16.00 31.00 9.92 40.92 Other 4.00 8.00 12.80 24.80 7.94 32.74 Madagascar — Currency: dollar (CDN) Antananarivo 6.00 9.00 15.00 30.00 9.60 39.60 Malawi — Currency: dollar (CDN) Blantyre 15.00 11.00 12.00 38.00 12.16 50.16 Lilongwe- 16.00 18.00 34.00 13.60 47.60 Other- 12.80 14.40 27.20 10.88 38.08 Malaysia — Currency: ringgit Kuala Lumpur 42.00 54.00 74.00 170.00 54.40 224.40 Other 33.60 43.20 59.20 136.00 43.52 179.52 Maldives — Currency: rufiyaa Male---- 40%- Mali — Currency: franc (CFA) Bamako 5600.00 13200.00 15400.00 34200.00 10944.00 45144.00 Other 4480.00 10560.00 12320.00 27360.00 8755.20 36115.20 Malta — Currency: pound (M) Valletta 7.00 5.00 8.00 20.00 6.40 26.40 Marshall Islands — Currency: dollar (US) Majura 5.00 9.00 16.00 30.00 9.60 39.60 Martinique — Currency: euro Fort-de-France---- 40%- Mauritania — Currency: ouguiya Nouakchott 2500.00 2600.00 3600.00 8700.00 2784.00 11484.00 Other 2000.00 2080.00 2880.00 6960.00 2227.20 9187.20 Mauritius — Currency: rupee (M) Port Louis 200.00 300.00 500.00 1000.00 320.00 1320.00 Mexico — Currency: dollar (CDN) Mexico City 10.00 22.00 35.00 67.00 21.44 88.44 Micronesia — Currency: dollar (US) Palikir 5.00 9.00 16.00 30.00 9.60 39.60 Moldova — Currency: dollar (US) Chisinau- 10.00 14.00 24.00 9.60 33.60 Monaco — Currency: euro Monte Carlo 17.00 24.00 40.00 81.00 25.92 106.92 Mongolia — Currency: dollar (US) Ulaanbaatar- 6.00 9.00 15.00 6.00 21.00 Other- 4.80 7.20 12.00 4.80 16.80 Montserrat — Currency: dollar (EC) Plymouth 24.00 34.00 90.00 148.00 47.36 195.36 Morocco — Currency: dirham Casablanca 115.00 200.00 240.00 555.00 177.60 732.60 Rabat 110.00 120.00 210.00 440.00 140.80 580.80 Other 88.00 96.00 168.00 352.00 112.64 464.64 Mozambique — Currency: dollar (US) Maputo- 10.00 14.00 24.00 9.60 33.60 Other- 8.00 11.20 19.20 7.68 26.88 Myanmar (Burma) — Currency: dollar (US) Rangoon 15.00 26.00 33.00 74.00 23.68 97.68 Other 12.00 20.80 26.40 59.20 18.94 78.14 Namibia — Currency: dollar (Namibia) Windhoek- 90.00 117.00 207.00 82.80 289.80 Nauru — Currency: dollar (A) Yaren---- 40%- Nepal — Currency: rupee (NP) Kathmandu 500.00 840.00 1025.00 2365.00 756.80 3121.80 Other 400.00 672.00 820.00 1892.00 605.44 2497.44 Netherlands — Currency: euro Amsterdam- 35.00 40.00 75.00 30.00 105.00 The Hague- 28.00 39.00 67.00 26.80 93.80 Other- 28.00 32.00 60.00 24.00 84.00 New Caledonia — Currency: franc (CFP) Noumea- 2600.00 3400.00 6000.00 2400.00 8400.00 New Zealand — Currency: dollar (NZ) Auckland 25.00 45.00 58.00 128.00 40.96 168.96 Wellington 25.00 45.00 58.00 128.00 40.96 168.96 Other 20.00 36.00 46.40 102.40 32.77 135.17 Nicaragua — Currency: dollar (US) Managua 9.00 12.60 20.40 42.00 13.44 55.44 Other 7.20 10.08 16.32 33.60 10.75 44.35 Niger — Currency: franc (CFA) Niamey 7200.00 9400.00 13400.00 30000.00 9600.00 39600.00 Other 5760.00 7520.00 10720.00 24000.00 7680.00 31680.00 Nigeria — Currency: naira Abuja 2100.00 2300.00 3600.00 8000.00 2560.00 10560.00 Lagos 1900.00 3400.00 4000.00 9300.00 2976.00 12276.00 Other 1680.00 1840.00 2880.00 6400.00 2048.00 8448.00 Northern Ireland — Currency: pound Belfast 9.60 11.40 16.00 37.00 11.84 48.84 Norway — Currency: krone Jatta / Stavanger- 225.00 325.00 550.00 220.00 770.00 Oslo- 250.00 375.00 625.00 250.00 875.00 Other- 200.00 300.00 500.00 200.00 700.00 Oman — Currency: sul rial (Oman) Muscat 7.00 10.00 13.00 30.00 9.60 39.60 Other 5.60 8.00 10.40 24.00 7.68 31.68 Pakistan — Currency: rupee (PK) Islamabad 200.00 490.00 620.00 1310.00 419.20 1729.20 Karachi- 520.00 680.00 1200.00 480.00 1680.00 Lahore 285.00 615.00 695.00 1595.00 510.40 2105.40 Other 160.00 392.00 496.00 1048.00 335.36 1383.36 Panama — Currency: dollar (US) Panama City 8.00 15.00 23.00 46.00 14.72 60.72 Other 6.40 12.00 18.40 36.80 11.78 48.58 Papua-New Guinea — Currency: kina Port Moresby 23.00 45.00 61.00 129.00 41.28 170.28 Other 18.40 36.00 48.80 103.20 33.02 136.22 Paraguay — Currency: guarani Asuncion- 73000.00 92000.00 165000.00 66000.00 231000.00 Other- 58400.00 73600.00 132000.00 52800.00 184800.00 Peru — Currency: dollar (CDN) Lima 13.00 24.00 30.00 67.00 21.44 88.44 Other 10.40 19.20 24.00 53.60 17.15 70.75 Philippines — Currency: peso (P) Manila- 700.00 1000.00 1700.00 680.00 2380.00 Other- 560.00 800.00 1360.00 544.00 1904.00 Pitcairn Islands — Currency: dollar (NZ) Adamstown---- 40%- Poland — Currency: dollar (US) Warsaw 29.00 26.00 30.00 85.00 27.20 112.20 Other 23.20 20.80 24.00 68.00 21.76 89.76 Portugal — Currency: euro Lisbon- 16.00 26.00 42.00 16.80 58.80 Other / Azores- 12.80 20.80 33.60 13.44 47.04 Puerto Rico — Currency: dollar (US) San Juan 14.00 36.00 43.00 93.00 29.76 122.76 Qatar — Currency: riyal (Q) Doha 66.00 85.00 118.00 269.00 86.08 355.08 Réunion — Currency: euro Saint-Denis---- 40%- Romania — Currency: dollar (US) Bucharest 16.00 14.00 20.00 50.00 16.00 66.00 Other 12.80 11.20 16.00 40.00 12.80 52.80 Russia — Currency: dollar (US) Moscow 14.00 31.00 43.00 88.00 28.16 116.16 St. ... Helena — Currency: pound Jamestown---- 40%- St. Kitts & Nevis — Currency: dollar (US) Basseterre 14.00 21.00 53.00 88.00 28.16 116.16 St. ... Pierre et Miquelon Islands — Currency: euro Saint-Pierre---- 40%- St. ...
Current CRA website
T5013SCH141 General Index of Financial Information (GIFI) – Additional Information
T5013SCH141 General Index of Financial Information (GIFI) – Additional Information Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (t5013sch141-fill-23e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2021 – Fillable PDF (t5013sch141-fill-21e.pdf) 2016 – Fillable PDF (t5013sch141-fill-16e.pdf) 2015 – Fillable PDF (t5013sch141-fill-15e.pdf) 2013 – Fillable PDF (t5013sch141-fill-13e.pdf) Print and fill out by hand Standard print PDF (t5013sch141-23e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2021 – Standard print PDF (t5013sch141-21e.pdf) 2016 – Standard print PDF (t5013sch141-16e.pdf) 2015 – Standard print PDF (t5013sch141-15e.pdf) 2013 – Standard print PDF (t5013sch141-13e.pdf) 2011 – Standard print PDF (t5013sch141-11e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Old website (cra-arc.gc.ca)
Privacy Impact Assessment (PIA) summary – Scientific Research and Experimental Development (SR&ED) Incentive Program (Enhanced Expenditures Claim Form T661) - Scientific Research and Experimental Development Directorate, Compliance Programs Branch
Definitions (5.3) The following definitions apply in this subsection and subsections (5.1) and (5.2): "SR&ED form" / « formulaire de RS&DE » "SR&ED form" means a prescribed form required to be filed under subsection 37(11). ... "claim preparer information" / « renseignements relatifs au préparateur » "claim preparer information" means prescribed information regarding (a) the identity of the claim preparer, if any, of an SR&ED form, and (b) the arrangement under which the claim preparer agrees to accept consideration in respect of the preparation of the form. ... Summary of the project / initiative / change Budget 2013 introduced measures to provide the CRA with administrative tools to enable better risk assessment. ...
Technical Interpretation - External
28 November 1989 External T.I. 58940 F - Diamond Deposits — Mineral Resource
28 November 1989 External T.I. 58940 F- Diamond Deposits — Mineral Resource Unedited CRA Tags 248(1) mineral resource 19(1) File No. 5-8940 G.R. White (613) 957-8585 November 28, 1989 Dear Sirs: Re: Diamond Deposits- Mineral Resource We are writing in reply to your letter dated October 19, 1989, in which you requested certification that any diamond deposits discovered in kimberlite pipes as a result of the 24(1) would qualify as a mineral resource as defined in subsection 248(1) of the Income Tax Act (the "Act"). ...
Technical Interpretation - Internal
12 December 1996 Internal T.I. 9629217 - NON-CAPITAL LOSS & DIVISION C DEDUCTIONS
12 December 1996 Internal T.I. 9629217- NON-CAPITAL LOSS & DIVISION C DEDUCTIONS 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. ... Calculation of Taxable Income Business Loss $(10,000) Taxable Capital Gain 9,000 Net Income deemed to be nil under paragraph 3(f) 0 Capital Gains Deduction (9,000) Taxable Income 0 Non-Capital Loss Calculation as defined in subsection 111(8) Amounts B, C, D, D.1, D.2 0 Thus, Non-capital loss = A E is calculated as Business Loss + Amount deducted under 110.6 or 10,000 + 9,000 = $19,000 Less: F (9,000) Non-Capital Loss $10,000 It is clear from the technical notes to the 1985 amendments to subsection 111(8) of the Act that the intent of the amendments is to permit an individual to "preserve" a non-capital loss when the taxpayer has any of the deductions set out in part "E" of the formula for a non-capital loss which would reduce taxable income if the taxpayer had sufficient income. ... Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...