Search - 2002年 抽纸品牌 质量排名

8 April 2002 Internal T.I. 2002-0123107- SUBSECTION 14(1.01)14(1.01) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... April 8, 2002 Ms. Karen Pit HEADQUARTERS Verification & Enforcement Division Randy Hewlett, B.Comm. Kitchener/Waterloo Tax Services Office (613) 957-8973 2002-012310 Technical Interpretation Request- Subsection 14(1.01) We are writing in response to your letters of February 11, 2002 and March 27, 2002 concerning subsection 14(1.01) of the Income Tax Act (the Act). ...

25 July 2002 Internal T.I. 2002-0148697- STATUS INDIAN-SHAREHOLDER BENEFIT Unedited CRA Tags 15(1) 81(1)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... July 25, 2002 Saskatoon TSO HEADQUARTERS Verification & Enforcement Division Karen Power, CA Rhonda Burfitt (613) 957-8953 2002-014869 Shareholder Benefit- Status Indian This is in reply to your facsimile of June 21, 2002, wherein you requested our views on whether a subsection 15(1) benefit conferred on a status Indian would be exempt from taxation under the Income Tax Act (the "Act"). ... As discussed during our recent telephone conversation, the specific issues you raise concerning the application of subsection 15(1) of the Act are likely issues that arise frequently during audits, and should be addressed by the Technical Applications & Valuations Division, Audit Directorate, Compliance Programs Branch. ...

18 December 2002 Internal T.I. 2002-0164817 F- HONORAIRES POUR SERVICES DE MANDATAIRE Unedited CRA Tags 67 18(1)A) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Le 18 décembre 2002 XXXXXXXXXX Bureau des services fiscaux XXXXXXXXXX Bureau de XXXXXXXXXX Administration centrale Sylvie Labarre, CA (613) 957-8953 2002-016481 Société mandataire d'un professionnel La présente fait suite à votre courrier électronique du 24 septembre 2002 dans lequel vous nous demandez notre opinion concernant les frais de mandataire facturés par une société de gestion à un professionnel pour les services rendus dans le cadre d'un mandat. ... Question Vous désirez savoir si vous pouvez refuser, en appliquant l'article 67 de la Loi de l'impôt sur le revenu (ci-après la " Loi "), la déduction des frais de mandataire payés par le professionnel à la société de gestion ou d'une partie de ceux-ci parce que ceux-ci ne représentent pas des frais raisonnables. ...

11 September 2002 Internal T.I. 2002-0160977- INDIAN BAND, XXXXXXXXXX Unedited CRA Tags 81(1)(A) 149(A)(C) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Previously, the CCRA would only consider an Indian band as a public body performing a function of government when one of the following conditions was met: · the Band had passed by-laws under both sections 81 and 83 of the Indian Act; or · the Band had reached an advanced stage of development as was formerly required by section 83 of the Indian Act. ... Response Written confirmation of the tax implications inherent in particular transactions is given by the Directorate only where the transactions are proposed and are the subject matter of an advance income tax ruling request submitted in the manner set out in Information Circular IC 70-6R5, Advance Income Tax Rulings, dated May 17, 2002. ...

3 April 2002 Internal T.I. 2002-0126427- TRANSPORTATION SERVICE BUSINESS- INDIAN Unedited CRA Tags 81(1)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... April 3, 2002 XXXXXXXXXX Tax Services Office HEADQUARTERS Verification & Enforcement Division Karen Power, CA T1 Taxpayer Requests (613) 957-8953 XXXXXXXXXX 2002-012642 Business Income Earned by a Status Indian This is in reply to your letter of March 1, 2002, wherein you request our views on the tax treatment of business income earned by a status Indian. ... In March of 2002, the taxpayer's application to appeal the decision to the Supreme Court of Canada was denied. ...

11 February 2002 Internal T.I. 2002-0121787- CHILD CARE EXPENSES-STRIKE Unedited CRA Tags 63(3) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... February 11, 2002 Ms. Kim Schau HEADQUARTERS Calgary TSO Patrick Massicotte Client Services Division (613) 957-9232 2002-012178 Child care expenses This is in reply to your letter faxed to us on February 5, 2002 regarding the deductibility of child care expenses under subsection 63(1) of the Income Tax Act ("Act"). ... Our Comments Subsection 63(3) of the Act defines the expression "child care expense" to mean "an expense incurred in a taxation year for the purpose of providing in Canada, for an eligible child of a taxpayer, child care services including baby sitting services, day nursery services or services provided at a boarding school or camp if the services were provided (a) to enable the taxpayer, or the supporting person of the child for the year, who resided with the child at the time the expense was incurred, (i) to perform the duties of an office or employment, (ii) [...]" ...

19 February 2002 Internal T.I. 2002-0121137- CASH ADVANCES Unedited CRA Tags 28(1)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... February 19, 2002 Northern BC & Yukon TSO HEADQUARTERS Liliane Basi Jacques E. Grisé Client Services 957-2059 2002-012113 Farming Income- Cash Advances This is in reply to your e-mail of January 30, 2002, concerning cash advance payments received by taxpayers carrying on a farming business, who elect under subsection 28(1) of the Income Tax Act to use the "cash method" of reporting income. ...

July 9, 2002 COMPLIANCE PROGRAMS BRANCH HEADQUARTERS International Tax Directorate Income Tax Rulings Non-Resident Operations Division Directorate Attn: Robert Greene 2002-013960 S. ... Thomson (613) 957-2122 Subsection 217(6) Special Credit We are writing in response to your May 9, 2002 email regarding the credit in subsection 217(6) of the Income Tax Act. ... Olli Laurikainen for Director International & Trusts Division Income Tax Rulings Directorate... ...

Par exemple, la paie versée le 25 juillet 2002 couvre la période du 11 juillet jusqu'au 24 juillet. ... Par exemple, la paie qui couvre la période du 11 juillet jusqu'au 24 juillet serait versée seulement le 8 août 2002. ... En effet, lorsqu'un employé reçoit à l'avance un salaire, le montant reçu doit être inclus dans son revenu conformément au paragraphe 5(1) de la Loi de l'impôt sur le revenu (ci-après la " Loi ") dans l'année où il est reçu. ...

22 July 2002 Internal T.I. 2002-0152647- Foreign Investments Unedited CRA Tags 12 (1)(c), 12 (4) 12.2(1), 138 (12) 12 (11) 148 (a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Position: N/A Reasons: N/A July 22, 2002 XXXXXXXXXX Income Tax Rulings Directorate Client Services International and Trusts Division XXXXXXXXXX Tax Services Office International and Trusts Section Éric Allard-Pouliot Tel. 613-957-2097 2002-015264 Subject: Technical Interpretation Request Translation of Technical Interpretation 2002-013183 This is in reply to your electronic message of July 17, 2002, regarding the above-noted subject. ... Alain Godin, Manager International & Trusts Section International & Trusts Division Income Tax Rulings Directorate Policy and Legislation Branch ...