Search - 2005年 抽纸品牌 质量排名
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Ruling
2006 Ruling 2006-0206021R3 F - Underground Exploration Program - New Mine & CEE
Favourable rulings issued in XXXXXXXXXX 2004 and XXXXXXXXXX 2005 with respect to this particular issue. ... Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ... Ces mêmes questions ont également été l'objet de décisions anticipées rendues par notre Direction le XXXXXXXXXX 2005 (no. ...
Technical Interpretation - External
20 June 2006 External T.I. 2005-0149651E5 F - CEE / FEC
20 June 2006 External T.I. 2005-0149651E5 F- CEE / FEC Unedited CRA Tags 66.1(6) Principal Issues: In a given situation, where the exploration of a mining site starts up XXXXXXXXXX and costs must be incurred to make the site safe for the employees before further exploration can proceed, whether the costs related to making the site safe qualify as CEE? ... The Queen, 2005 DTC 55. 2005-014965 XXXXXXXXXX Marc LeBlond (613) 946-3261 Le 20 juin 2006 Monsieur, Objet: Qualification de certains travaux à titre de frais d'exploration au Canada La présente est en réponse à votre lettre du 1er septembre 2005 dans laquelle vous nous demandez nos commentaires concernant l'application de la Loi de l'impôt sur le revenu dans la situation décrite ci-après. ... La situation Votre société a entrepris récemment des travaux préliminaires d'exploration à l'égard d'une "ressource minérale ", au sens prévu au paragraphe 248(1), sur une propriété minière située au Canada (ci-après la "Propriété") XXXXXXXXXX. ...
Technical Interpretation - External
18 October 2012 External T.I. 2012-0436181E5 - Part IV Tax / Denied Dividend Refund
You describe that the amounts of Aco’s and Bco’s refundable Part I tax, Dividend Refund, Part IV tax and net Part I tax owing for the Particular Taxation Year (assuming that Aco and Bco file their income return (hereinafter “T2”) for the Particular Taxation Year within the time frame specified in subsection 129(1)) are as follows: Aco Bco Refundable Part I Tax $ XXXXXXXXXX $ XXXXXXXXXX Dividend Refund $ XXXXXXXXXX $ XXXXXXXXXX Part IV Tax Payable $ XXXXXXXXXX $ XXXXXXXXXX Net Part I Tax Owing $ XXXXXXXXXX $ XXXXXXXXXX However, Aco misses the filing deadline specified in the preamble of subsection 129(1) for its T2 for the Particular Taxation Year to obtain a Dividend Refund for that year. ... For Tawa's 2005 Taxation Year, the Minister reduced Tawa’s RDTOH account balance by the amount of the denied Dividend Refund. ... In our view, in the situation described above, the dividend-recipient corporation, Bco, would be liable to pay an approximate amount of Part I tax of $ XXXXXXXXXX (related to its taxable investment income of $ XXXXXXXXXX) and of Part IV tax of $ XXXXXXXXXX for the Particular Taxation Year, and, would be entitled to a Dividend Refund of $ XXXXXXXXXX for that year. ...
Technical Interpretation - Internal
8 July 2013 Internal T.I. 2012-0470021I7 - Settlement of Future Benefits ASO Plan
8 July 2013 Internal T.I. 2012-0470021I7- Settlement of Future Benefits ASO Plan CRA Tags 6(1)(f) 54 "capital property" 248(1) property 5(1) 6 39(1)(a)(iii) Principal Issues: 1. ... July 8, 2013 Trust Accounts Programs Division Income Tax Rulings Directorate Taxpayer Services and Debt Business and Employment Division Management Branch Kathryn McCarthy Attention: Marlene Sylvest 2012-047002 Settlement of Future Benefits Administrative Services Only Plan We are writing in response to your e-mail of November 13, 2012, concerning an employer's group disability plan which is administered by an arm's length plan administrator ("administrator") on an administrative services only ("ASO") basis. You enquired whether the Supreme Court of Canada ("SCC") decision in Tsiaprailis, 2005 DTC 5119, would apply to characterize a payment made by the administrator to an employee in settlement of future periodic benefits under the disability plan as a capital receipt from the disposition of a right. ...
Technical Interpretation - External
13 February 2006 External T.I. 2005-0161451E5 - Indian employment income & loss from business
13 February 2006 External T.I. 2005-0161451E5- Indian employment income & loss from business Unedited CRA Tags 18(1)(c) 81(1)(a) Principal Issues: Two questions are posed: 1) if a status Indian incorporates a reserve-resident company and employs himself to perform duties off-reserve, is his employment income tax-exempt? ... It is therefore not likely that a loss could arise in this situation. 2005-016145 XXXXXXXXXX Renée Shields (613) 948-5273 February 13, 2006 Dear XXXXXXXXXX: Re: Taxation of status Indian income from employment and business income This is in response to your letter of November 21, 2005 inquiring about the taxation of employment income and business income earned by a status Indian in particular circumstances. ...
Technical Interpretation - External
13 May 2021 External T.I. 2021-0879911E5 - METC - COVID-19 tests & hotel quarantine
13 May 2021 External T.I. 2021-0879911E5- METC- COVID-19 tests & hotel quarantine Principal Issues: 1) Whether the cost of COVID-19 tests would be an eligible expense for the purpose of the medical expense tax credit (METC), when these tests are mandated as part of the travel restrictions to enter Canada. 2) Whether the cost of a 3-night mandatory hotel reservation or stay at a government-authorized hotel (while travellers await their COVID-19 test results) would be an eligible medical expense for the METC. ... Klywak, 2005 FCA 354). UNCLASSIFIED ...
Current CRA website
Joint Canada-United States Government Projects Remission Order – Authorization to exercise powers or perform duties of the Minister of National Revenue
Joint Canada-United States Government Projects Remission Order – Authorization to exercise powers or perform duties of the Minister of National Revenue Administrative consolidation Updated to February 23, 2005 Important note to users: This consolidation has been prepared for convenience of reference only and has no official sanction. ... Note: On December 12, 2005, the Canada Customs and Revenue Agency officially became the Canada Revenue Agency (CRA). Unless the context otherwise requires, any reference to the Canada Customs and Revenue Agency or the Commissioner of Customs and Revenue in documents issued before that date is to be read as a reference to the Canada Revenue Agency or the Commissioner of Revenue, as the case may be, in accordance with subsection 28(1) of the Canada Border Services Agency Act, S.C. 2005, c. 38. ...
Current CRA website
APPENDIX E – Guide to Insurance Coverage for Employees on CCRA Business Travel
APPENDIX E – Guide to Insurance Coverage for Employees on CCRA Business Travel Effective April 1, 2005 Notes: Insurance coverage varies based upon an employee's profile and specific travel requirements. ... INCIDENTS HIGHLIGHTS OF INSURANCE COVERAGE SOURCES NOTES Death and Dismemberment Multiple insurance plans Public Service Superannuation Act Public Service Management Insurance Main Plan Public Service Management Insurance Executive Plan Flying Accidents Compensation Regulations **************** American Express, Government Travel Card Program Standing Offer / Agreement with PWGSC and car rental agencies Government Travel Service Contact your Human Resources Compensation Section, Pay & Benefits Section **************** Contact your designated Departmental Travel Coordinator Injury-on-Duty Leave Employees disabled due to an occupational injury or disease entitled to injury-on-duty Government Employees Compensation Act Public Service Terms and Conditions of Employment Regulations Collective Agreement Contact your Human Resources Compensation Section, Pay & Benefits Section Long-term Disability Monthly income benefit when unable to work for lengthy period due to disabling illness or injury following an "elimination period" Public Service Management Insurance Plan (Main & Executive) Disability Insurance Plan Contact your Human Resources Compensation Section, Pay & Benefits Section Medical Expenses Resulting from Illness or Injury Employee coverage Emergency Travel Assistance Services Eligible expenses Public Service Health Care Plan Public Service Dental Care Plan Contact your Human Resources Compensation Section, Pay & Benefits Section Private Life Insurance Benefits Deemed Null and Void Because Death Resulted from War or Other Hostile Activities Compensation to survivors of CCRA employees High Risk Travel Compensation Program Contact your Human Resources Compensation Section, Pay & Benefits Section Indemnification and Legal Assistance Related to Actions Arising from Performance of Duties Including While in Travel Status Indemnification and protection from certain financial costs of CCRA employees against liability to the Agency and to third parties and provision of legal assistance where appropriate Policy on Indemnification of and Legal Assistance for CCRA Employees Contact your designated Departmental Travel Coordinator Damage to Privately-owned Vehicle Driven on Official Business Employer assumes no financial responsibility other than paying authorized kilometric rate and SBI premium, when required CCRA Travel Policy Appendix B- CCRA Kilometric rate Contact your designated Departmental Travel Coordinator Damage to CCRA Vehicle Driven on Official Business CCRA "self-insures" its own vehicles Fleet Management Contact your designated Departmental Travel Coordinator Auto Rental Public Liability and Property Damage (PL/PD) Coverage Rental rate includes the following car rental insurance Standing offer / Agreement with PWGSC and car rental agencies Contact your designated Departmental Travel Coordinator Damage to Rental Vehicle Collision Damage Waiver or Loss Damage Waiver (DCW/LDW) American Express, Government Travel Card Program Contact your designated Departmental Travel Coordinator Unexpected Return Home Insurance Unexpected return home coverage in the event of the death of an immediate family member while the insured is on government business travel American Express, Government Travel Card Program Contact your designated Departmental Travel Coordinator Flight and Baggage Delay and Hotel/Motel Burglary Maximum aggregate benefit Reasonable expenses Immediate and reasonable expenses paid for emergency purchases Loss of personal items American Express, Government Travel Card Program Contact your designated Departmental Travel Coordinator Lost or Stolen Baggage Payment for lost or damaged baggage American Express, Government Travel Card Program Contact your designated Departmental Travel Coordinator Car Rental Personal Effects Burglary Burglary to personal effects while such are in transit in the Rental auto American Express, Government Travel Card Program Page details Date modified: 2005-07-05 ...
Current CRA website
First Nations with a Self-Government Agreement Ending Indian Act Tax Relief – Determining Tax Relief for Indian Members
First Nations with a Self-Government Agreement Ending Indian Act Tax Relief – Determining Tax Relief for Indian Members From: Canada Revenue Agency GST/HST Notices- Notice 238 May 2019 This version updates and replaces the one dated October 2008. GST/HST Technical Information Bulletin (TIB) B-039 GST/HST Administrative Policy – the Application of GST/HST to Indians summarizes the CRA's tax relief policy for Indians, Indian bands and band-empowered entities. ... Tlicho First Nation (NWT) subject to GST/HST as of August 4, 2005 Former Indian Bands Band Number Dog Rib Rae (Behcho kö) 765 Dechi Laot'i First Nations (Wekweètì) 774 Gameti First Nation 773 Wha Ti First Nation 769 Tlicho Citizens* resident or not in the Northwest Territories, are no longer entitled to tax relief set out in TIB B-039. ...
Scraped CRA Website
ETSL36R - Basic Facts – Insurance Premiums Other Than Marine
ETSL36R- Basic Facts – Insurance Premiums Other Than Marine ET/SL 36R February 2005 This notice replaces Canada Customs and Revenue Agency Notice ET/SL-0036 dated February 18, 1998. ... Every person resident in Canada, including a corporation, who places insurance on risks in this country with an unauthorized insurer or an authorized insurer through a broker or agent outside Canada is required to file a form B243, Excise Tax Return – Insured and account for tax at the rate of 10% on each taxable premium. ... The CRA requires that all brokers and agents who place or assist in placing contracts of insurance as described above are required to report the details of those contracts to the CRA no later than March 15 of each year on a form B241, Excise Tax Return – Broker. ...