Search - 2005年 抽纸品牌 质量排名

Results 491 - 500 of 2875 for 2005年 抽纸品牌 质量排名
Technical Interpretation - External

4 July 2005 External T.I. 2005-0117321E5 F - Sens de l'expression "frais de scolarité"

4 July 2005 External T.I. 2005-0117321E5 F- Sens de l'expression "frais de scolarité" Unedited CRA Tags 118.5(1) 118.5(3) Principales Questions: La maison d'enseignement nous demande si les frais qui sont mentionnés dans la demande sont des frais de scolarité pouvant donner droit au crédit d'impôt pour frais de scolarité. ... Le 4 juillet 2005 Monsieur: Objet: Frais de scolarité admissibles La présente est en réponse à vos lettres des 15 et 16 février 2005. ... L'alinéa 118.5(3)d) exclut aussi des frais admissibles les frais accessoires au titre de l'inscription et qui n'ont pas été payés par (i) l'ensemble des étudiants à temps plein à l'établissement, si le particulier est un étudiant à temps plein de l'établissement; (ii) l'ensemble des étudiants à temps partiel à l'établissement, si le particulier est un étudiant à temps partiel de l'établissement; pour la portion des frais de cette nature qui sont payés pour l'année au titre de l'inscription du particulier à l'établissement qui dépasse 250 $. ...
Technical Interpretation - Internal

25 August 2005 Internal T.I. 2004-0085861I7 F - Fonctionnaire d'une organisation internationale

25 August 2005 Internal T.I. 2004-0085861I7 F- Fonctionnaire d'une organisation internationale Unedited CRA Tags 110(1)(f)(iii) 250(5) Principales Questions: 1) Est-ce qu'une personne doit invoquer au préalable un traité fiscal avant que ne prenne effet le paragraphe 250(5) de la Loi de l'impôt sur le revenu? ... Le 25 août 2005, BSF de XXXXXXXXXX Pascal Tétrault (613) 946-3553 À l'attention de XXXXXXXXXX 2004-008586 Objet: Fonctionnaire d'une organisation internationale La présente fait suite à votre note de service du 13 juillet 2004 concernant le sujet en titre. ... Cette situation se rencontre dans certains États à l'égard de personnes physiques, notamment les agents diplomatiques et les fonctionnaires consulaires étrangers en service sur leur territoire. [...] ...
Ruling

2005 Ruling 2005-0139621R3 - Loss Utilization

2005 Ruling 2005-0139621R3- Loss Utilization Unedited CRA Tags 20(1)(c) 112(1) 80(1) 245(2) Principal Issues: A loss utilization within an affiliated group of corporations Position: Acceptable Reasons: Paragraph 32 of IT-533 XXXXXXXXXX 2005-013962 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX ("A Co") XXXXXXXXXX ("B Co") XXXXXXXXXX ("C Co") This is in reply to your letter of XXXXXXXXXX, wherein you request an advance income tax ruling on behalf of the above named taxpayers. ... Quarterly, C Co will pay a dividend of $XXXXXXXXXX ($XXXXXXXXXX ÷ XXXXXXXXXX) to B Co. ...
Ruling

2005 Ruling 2005-0140221R3 - Disposition of Taxable Canadian Property

2005 Ruling 2005-0140221R3- Disposition of Taxable Canadian Property Unedited CRA Tags 116(1) Article IV of Canada-US Treaty Article XIII of Canada-US Treaty Principal Issues: Whether paragraph 4 of Article XIII of the Canada-US Treaty will apply to the disposition of taxable Canadian property (shares) by a US partnership that has elected to be treated as a corporation for US income tax purposes. ... XXXXXXXXXX 2005-014022 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX XXXXXXXXXX. ... Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...
Ruling

2005 Ruling 2005-0149491R3 - Shareholder Loan and Deemed Interest Income

2005 Ruling 2005-0149491R3- Shareholder Loan and Deemed Interest Income Unedited CRA Tags 17(1) 17(2) Principal Issues: 1. ... XXXXXXXXXX 2005-014949 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Advance Income Tax Ruling This is in response to your XXXXXXXXXX request for an advance income tax ruling on behalf of the above taxpayers. ... Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...
Ruling

2005 Ruling 2005-0149751R3 - Reorganization of a business

2005 Ruling 2005-0149751R3- Reorganization of a business Unedited CRA Tags 84(2) 84(4.1) Principal Issues: Transfer of some operations which are highly integrated to the taxpayer's business and of the assets required for those operations to a third party. ... XXXXXXXXXX 2005-014975 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX Advance Income Tax Ruling We are writing in response to your letter of XXXXXXXXXX wherein you requested an advance income tax ruling on behalf of the above-referenced taxpayers. ... Those services are rendered on a cost recovery basis plus XXXXXXXXXX %. ...
GST/HST Ruling

20 July 2005 GST/HST Ruling 51322 - Application of GST/HST to the Supply of Seeds

20 July 2005 GST/HST Ruling 51322- Application of GST/HST to the Supply of Seeds Unedited CRA Tags ETA 123(1) non-profit organization; ETA 123(1) public sector body; ETA 135 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 51322 XXXXX XXXXX July 20, 2005 Subject: GST/HST RULING XXXXX Association affinity programs Dear XXXXX: Thank you for your letters XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to various affinity programs provided by the XXXXX Association (the Association). ... Party C •   Party C wishes to offer XXXXX to the Association members, staff, Party F and their spouses (collectively referred to as the Members). •   In the agreement entered into with Party C, the Association agrees to •   Encourage the participation of its Members in the XXXXX; •   Provide to Party C, at their request, access to updated lists of the XXXXX of the Association, including their name, address and telephone numbers for solicitation and promotional purpose; •   Authorize Party C to use the names, trademarks, crests and logos of the Association on all related XXXXX documentation; •   Offer exclusively to Party C any XXXXX advertisement in the Association's official publications; and •   Not sponsor any other XXXXX during the term of the agreement. •   In the agreement Party C agrees to •   Ensure that the XXXXX will be administered in accordance with the present agreement; •   Accept all reasonable requests for XXXXX under the XXXXX; •   Give the Association the information contained in XXXXX, that being statistical information on the number of: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; and •   XXXXX. •   Promote the XXXXX using various promotional methods; •   Assume all costs associated with the XXXXX- from package design, promotional material, mailing, postage, insurance policies, etc.; and •   Indemnify and save the Association harmless. •   In consideration for the exclusive right given to Party C to promote the XXXXX and subject to access of updated lists of the XXXXX of the Association, Party C will provide the Association with the following financial consideration during the term of this agreement. ...
Archived CRA website

ARCHIVED - Registered Charities Newsletter No. 25 - Fall 2005

ARCHIVED- Registered Charities Newsletter No. 25- Fall 2005 Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... Information sessions (the RoadShow)- 2005 The Roadshow information sessions for 2005 focus on the revised Registered Charity Information Return (form T3010A) including changes announced in the 2004 Federal Budget. ... Stewards' Charitable Foundation, 2005 BCSC 211. Date modified: 2005-11-09 ...
Scraped CRA Website

ARCHIVED - Registered Charities Newsletter No. 25 - Fall 2005

ARCHIVED- Registered Charities Newsletter No. 25- Fall 2005 We have archived this page and will not be updating it. ... Information sessions (the RoadShow)- 2005 The Roadshow information sessions for 2005 focus on the revised Registered Charity Information Return (form T3010A) including changes announced in the 2004 Federal Budget. ... It is available at: http://www.vsi-isbc.org/eng/regulations/reports.cfm. 3 It applies to new applications that have not already received a written request for more information from the Charities Directorate by June 1, 2005. 4 Beaulieu v. ...
Archived CRA website

ARCHIVED - Registered Charities Newsletter No. 25 - Fall 2005

ARCHIVED- Registered Charities Newsletter No. 25- Fall 2005 From: Canada Revenue Agency We have archived this page and will not be updating it. ... Information sessions (the RoadShow)- 2005 The Roadshow information sessions for 2005 focus on the revised Registered Charity Information Return (form T3010A) including changes announced in the 2004 Federal Budget. ... Stewards' Charitable Foundation, 2005 BCSC 211. Page details Date modified: 2005-11-10 ...

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