Search - 阿里拍卖 司法拍卖
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Technical Interpretation - External summary
23 January 2014 External T.I. 2013-0515721E5 F - Deferred Salary Leave Plan -- summary under Subparagraph 6801(a)(v)
. … Consequently, if an employee works full-time before the start of a one-year leave, it would not be sufficient in the context of a DSLP to return to employment for a period of two years on a part-time basis, and the condition in subparagraph 6801(a)(v) would not be satisfied. ...
Technical Interpretation - External summary
12 February 2015 External T.I. 2014-0550771E5 F - Allocation à des bénévoles - chantier particulier -- summary under Subsection 6(6)
. … Furthermore, the CRA generally considers that the rates…established by the Council…to be fair and reasonable. ...
Technical Interpretation - External summary
5 November 2014 External T.I. 2014-0529991E5 F - Avantage pour automobile-personne liée -- summary under Subparagraph 251(2)(b)(i)
. … Accordingly…we assume that Municipality would be the person who could elect the majority of the Board…. ...
Technical Interpretation - External summary
14 August 2014 External T.I. 2014-0527271E5 - Moving expenses -- summary under Subsection 62(3)
. … "Costs of cancelling the lease" includes additional penalties or administrative fees charged by a landlord…. ...
Technical Interpretation - External summary
25 March 2015 External T.I. 2014-0560351E5 - Canada-Hong Kong Tax Agreement -- summary under Section 219.2
25 March 2015 External T.I. 2014-0560351E5- Canada-Hong Kong Tax Agreement-- summary under Section 219.2 Summary Under Tax Topics- Income Tax Act- Section 219.2 Treaty with Hong Kong qualifies Ss. 115.1(1), 116(5.01), 219.2, 219.3 and 248(1) – "tax treaty" refer to agreements Canada has with, or with the government of, another country. ...
Technical Interpretation - External summary
25 March 2015 External T.I. 2014-0560351E5 - Canada-Hong Kong Tax Agreement -- summary under Section 219.3
25 March 2015 External T.I. 2014-0560351E5- Canada-Hong Kong Tax Agreement-- summary under Section 219.3 Summary Under Tax Topics- Income Tax Act- Section 219.3 Treaty with Hong Kong qualifies Ss. 115.1(1), 116(5.01), 219.2, 219.3 and 248(1) – "tax treaty" refer to agreements Canada has with, or with the government of, another country. ...
Technical Interpretation - External summary
25 March 2015 External T.I. 2014-0560351E5 - Canada-Hong Kong Tax Agreement -- summary under “Tax Treaty”
25 March 2015 External T.I. 2014-0560351E5- Canada-Hong Kong Tax Agreement-- summary under “Tax Treaty” Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- “Tax Treaty” Treaty with Hong Kong qualifies Ss. 115.1(1), 116(5.01), 219.2, 219.3 and 248(1) – "tax treaty" refer to agreements Canada has with, or with the government of, another country. ...
Technical Interpretation - External summary
17 February 2014 External T.I. 2014-0517491E5 F - Bien de remplacement - usages multiples -- summary under Paragraph 44(5)(b)
CRA stated (TaxInterpretations translation): … Building B is used solely to generate rental revenue. ...
Technical Interpretation - External summary
External T.I. 14 July 1999 T.I. 9917685 -- summary under Subsection 98(2)
. … As property is distributed to FA1 and FA2 on the dissolution on a rollover basis under the tax law of Country X, there would be no "earnings" created as a result of the wind-up of FA1 and FA2. ...
Technical Interpretation - External summary
18 February 2015 External T.I. 2012-0471731E5 F - Déductibilité du droit d’usage pour automobile -- summary under Paragraph 8(1)(f)
" … [N]o amount was expended by the taxpayer for advertising. Thus,,, the taxpayer is not entitled to an amount allocated in computing its income. ...