Search - 阿里法拍 司法拍卖
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Technical Interpretation - Internal
8 May 2000 Internal T.I. 2000-0013797 - RETIRING ALLOWANCE AFTER REEMPLOYMENT
. * re-employment with the employer (on a full or part-time basis)... pursuant to an arrangement made prior to the termination of employment. ...
Technical Interpretation - Internal
26 July 2000 Internal T.I. 2000-0031717 - nature of allowance and moving expenses
John Oulton Manager Business, Property & Employment Section III Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch?? ...
Technical Interpretation - Internal
4 July 2000 Internal T.I. 2000-0023887 - STOCK OPTIONS
Principal Issues: Does the particular individual get a deduction pursuant to paragraph 110(1)(d) on his stock option benefit Position: no Reasons: Because he purchases shares at a XXXXXXXXXX % discount from the lower of FMValues of the shares at the beginning or end of a six-month period, he does not meet the criteria in subparagraph 110(1)(d)(ii) July 4, 2000 Edmonton TSO HEADQUARTERS Business and Enquiries Area Mary Pat Baldwin 957-2087 Attention: Ms. ...
Technical Interpretation - Internal
19 June 2000 Internal T.I. 2000-0027787 - OPTIONS, ROLLOVER
June 19, 2000 INDIVIDUAL RETURNS & PAYMENTS HEADQUARTERS PROCESSING DIRECTORATE M.P. ...
Technical Interpretation - Internal
31 August 2000 Internal T.I. 2000-0036177 - CAL. OF INTEREST-TRANSFER OF REFUND
DOCUMENT TYPE: CCRA Documents; (Forms & Guides, Internal Queries, Appeals Referrals) Principal Issues: Calculation of refund interest and instalment interest when overpayment transferred to another taxpayer's instalment account Position: Overpayment and accumulated refund interest transferred effective on date of notice of assessment or reassessment. ...
Technical Interpretation - Internal
3 October 2000 Internal T.I. 2000-0030737 - Subpar 152(4)(b)(iii) and FAPI
A) Canco incorporates and capitalises a 100 % owned controlled foreign affiliate ("CFA") after 1995. ...
Technical Interpretation - Internal
27 October 2000 Internal T.I. 2000-0049497 - CUSTOMS OFFICE ON FORMER RESERVE LAND
Canada (Min. of Indian & Northern Affairs) confirmed that surrendered land is something different from a reserve and no longer forms part of a reserve. ...
Technical Interpretation - Internal
15 September 2000 Internal T.I. 2000-0008807 - STANDBY CHARGE-MULTIPLE PLACES OF BUSINESS
The word "regularly" means "... constantly... steadily... ...
Technical Interpretation - Internal
6 November 2000 Internal T.I. 2000-0036817 - RENOVATIONS-DWELLING
John Oulton Manager Business, Property & Employment Section III Business and Publications Division Income Tax Rulings Directorate Policy and Legislation Branch?? ...
Technical Interpretation - Internal
15 November 2000 Internal T.I. 2000-0041917 - CHILD SUPPORT ORDER
Paragraph 2 of the variation order changes the amount of child support to "... ...