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Technical Interpretation - Internal

6 November 1996 Internal T.I. 9632857 - TAXATION OF INTEREST INCOME OF AN INDIAN

We understand that XXXXXXXXXX has requested an adjustment to her 1995 income tax return to remove interest in the amount of $XXXXXXXXXX which she had originally reported from T5 slips issued by XXXXXXXXXX As explanation for the requested adjustment, she indicates that "Interest income earned on a reserve by an Indian is exempt from income tax under section 81(1)(a) of the Income Tax Act ". ...
Technical Interpretation - Internal

28 June 1996 Internal T.I. 9617677 - CHARITABLE DONATION FOR PART OF TUITION

Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch c.c. ...
Technical Interpretation - Internal

20 September 1996 Internal T.I. 9620507 - OFFICE IN THE HOME EXPENSES

Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...
Technical Interpretation - Internal

22 October 1996 Internal T.I. 9627227 - ALIMONY AND OTHER ALLOWANCES

Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...
Technical Interpretation - Internal

29 November 1996 Internal T.I. 9637437 - RELOCATION EXPENSES

Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...
Technical Interpretation - Internal

11 September 1996 Internal T.I. 9620657 - MANUFACTURING AND PROCESSING, GOODS FOR SALE OR LEASE

However, the reduced rate is not applicable to income arising from service or repair activities carried out on goods which are not for sale or lease ". ...
Technical Interpretation - Internal

3 January 1997 Internal T.I. 9608997 - TAXABILITY OF CIDA ALLOWANCES

Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...
Technical Interpretation - Internal

28 January 1997 Internal T.I. 9638377 - DISABILITY TAX CREDIT -MEANING OF WALKING

Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch Enclosure ...
Technical Interpretation - Internal

2 January 1997 Internal T.I. 9640837 - REFUND OF PREMIUMS GRANDCHILD SUPPORT RRIF

The Department has stated the following in IT-500 at paragraph 18 with reference to "refund of premiums": "... it is assumed that, unless the contrary is established, a child or grandchild is not financially dependent on the annuitant for support at the annuitant's death if any person other than the annuitant was permitted a dependent deduction under paragraph 109(1)(d) (presently 118(1)(d)) in respect of the child or grandchild for the year preceding the year of death... ...
Technical Interpretation - Internal

24 March 1993 Internal T.I. 9300097 F - CCA Mining and Electroic Data Process/Auto Equipment

24 March 1993 Internal T.I. 9300097 F- CCA Mining and Electroic Data Process/Auto Equipment Unedited CRA Tags ITR 1100, Class 10   Edmonton District Office Resource Industries Section Attention:  Marlene White  Large Case File Manager XXXXXXXXXX Class 10 Misclassifications This is in reply to your request dated January 5, 1993 concerning the classification for Capital Cost Allowance purposes of certain automotive and electronic data processing equipment related to XXXXXXXXXX. ...

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