Search - 阿里拍卖 司法拍卖

" and is specifically defined in subsection 146(1.1) of the Act for certain RRSP provisions and the pension registration rules in section 147.1 of the Act. ...

4 September 1992 Income Tax Severed Letter 2M01788 F- Taxe sur les produits et services (TPS) Unedited CRA Tags 60, 253 ADM'S OFFICE (3) ADM # 920527 RETURN TO RULINGS, ROOM 303, MET. ...

SUBJECT: BUTTERFLY EXEMPTION SECTION: 55(3)(b)] PRAIRIE PROVINCES TAX CONFERENCE DRAFT/EBAUCHE May 19 & 20, 1992 Question 4 Application of Paragraph 55(3)(b) "Butterfly Exemption" Subco 2 is a wholly-owned subsidiary of Subco 1 which, in turn, is wholly-owned by Parentco. ...

The words used in subsection 246(1) specify that where at any time a person confers a benefit "... the amount of the benefit shall, to the extent that... and would be included in his income if the amount of the benefit were a payment made directly by the person to the taxpayer and if the taxpayer were resident in Canada... ...

Saint John Shipbuilding & Dry Dock Co. Ltd. [[1980] C.T.C. 352] (1989) D.T.C. 6372 (F.C.A.) ...

This legislation implemented the announcement on August 31, 1987, by the Department of Finance in its Information Immediate Release # 87-128 that the transitional rules: will apply to all series productions where the pilot episode or the first series of the episode is governed by the old rules, future episodes are produced at a fixed price or by reference to a formula under a production option agreement entered into before 1988, and principal photography of the extended series is completed before 1989. ...

"Safe income" refers to the "... income earned or realized after 1971... ...

Consequently, the payments cannot be said to be for "--- the use of or the right to use---" the design. ...

25 March 1986 Income Tax Severed Letter RCT-0408 F Unedited CRA Tags 212(1)(d) Decision Summary Services, Public Utilities & Exempt Corporations Section Reference: Paragraph 212(1)(d) of the Income Tax Act. ...

5 May 1989 Income Tax Severed Letter 5-7814- [Subsection 66.8(2) of the Income Tax Act] Unedited CRA Tags 96, 245(2), 66, 66.1, 66.2, 66.4, 66.8 REVENUE CANADA TAXATION MEMORANDUM DATE May 5, 1989 TO Current Amendments & Regulations Division Bill Bryson Acting Director FROM Rulings Directorate Resource Industries Section Frank S. ...