Search - 阿里拍卖 司法拍卖

Therefore … if the Debt is subsequently repaid to Parentco, Debtor may be entitled to a refund of the Part XIII tax previously assessed. ...

CRA responded: … Mr. would not meet the conditions of paragraph 118(1)(b) since, on the one hand, during the part of the year of separation in which he lived separate and apart from Ms., neither of the two children lived with him and, on the other hand, he lived with Ms. during the other part of the year of separation. ...

Amounts distributed by the Trust, as provided in paragraph 143.1(1.2)(d), include all amounts paid to or for the benefit of the Athlete … under the trust provisions. ...

Before discussing the non-availability of a foreign tax credit (see summary under s. 126(1), CRA stated: [The] pension income received … is not subject to tax in a member state of the European Union, such as XX. ...

. … Therefore, where a taxpayer raises or exhibits wild or exotic animals such as lions, tigers, apes, or elephants, these types of animals would not, in our view, be considered as livestock…. ...

. … [W]e do not believe that you paid damages for the purpose of earning income from a business or property. ...

. … [S]ubsection 13(7.1) should apply and that the cost of the manure pit could be reduced by the government assistance received so that an election under subsection 13(7.4) would not be required and the amount of government assistance received will not be included in the taxpayer's income in the year received (unless the amount of government assistance received exceeds the cost of the pit). ...

Consequently … it is possible for spouses living in the same self-contained domestic establishment as their children to be able to claim separate CTCs for separate children. ...

. … However, the shares of Forco would be specified properties [sic] of Canco pursuant to paragraph (c) of the definition of specified property [in] subsection 233.3(1)…. ...

. … Plamondon …defined… "primarily" as "to a great or the greatest degree; for the most part, mainly" and "principal" as "the most important, the first among many. ...