portion of a compensation deduction determined to be unreasonable and tax it as a dividend to the recipient. Looking to various cases‚ the Courts identified six factors in determining the reasonableness of compensation: The employee’s role in the business. Comparison of the employee’s salary with what similar companies pay for similar services. The character and condition of the company; Any potential conflicts of interest‚ mostly in the relationship between the company and the employees; Internal
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British Columbia V1V1V8 Phone No October 27‚ 2011 Customer service Apple Canada 7495 Birchmount Road Markham‚ ONTARIO L3R 5G2 905.513.5800 Dear Customer service‚ Service complaint on replacing a product. I am writing this letter to you for the unpleasant service‚ which I have received. I had recently purchased a brand new I-PHONE4 16GB from the source store located in Kelowna and it happened to be the defected one and I had to go a long way to get the I-phone exchanged.
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I read your article on south Africa’s improvement from 2004 to 2012 in terms of water sanitation.I shall be very appreciative if you the editor would generously publish this letter in your widely circulated paper. Problems have arisen in the city. Every day we read in the newspapers of many cases of hepatitis A and B as well as HTD (human typhoid diesis)‚ who are being admitted to hospitals for treatment‚ and has posed no problem to us‚ but now due to unsanitary toilets on the roads and contaminated
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3/26/13 Junior M ar keting Executive - CILANTRO CULINARY ACADEM Y A d ve rti se d :2 5 -2 -1 3 | Cl o si n g Da te :2 5 -4 -1 3 CILANTRO CULINARY ACADEM Y Cila ntro Culina ry Aca de m y is the la rge st priva te voca tiona l culina ry a ca de m y in Ma la ysia . Es tablis hed s inc e 2006‚ we area highly res pec table Profes s ional Chef Training Ac ademy loc ated in USJ‚ Subang Jay a. Being the pioneer in the c ulinary educ ation‚ our es tablis hment is well-k nown in the c ulinary educ
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Memo Paper This essay is on how one would go about writing a formal memo. You must start with the date‚ to‚ from‚ and topic at the left hand side of the paper. Then‚ one must go on about writing the introduction paragraph followed by three body paragraphs and finally‚ the conclusion to wrap everything up. The final statement should be thanking the reader for reading your memo. This essay is on how one would go about writing a formal memo. You must start with the date‚ to‚ from‚ and topic at the
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Accounting Memo Irene Emond BCOM/230 July 14‚ 2014 Jay Johnson Accounting Memo When creating a memo‚ the first thing to do is to know and identify your purpose and your audience. Failing to know your audience can result in misinterpretation‚ needing more clarification or being altogether ignored. Considering your audience is a must‚ as it falls under the same category as knowing the purpose of your memo. Upon reviewing the given example‚ I would suggest using the commonly accepted format. The first
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Catawba Industrial Company Assignment Questions and Memo Instructions 1. Is the company correct in its practice of not manufacturing standard model compressors on Sundays because of the accounting loss incurred on each unit? 2. The compressor department and its manager are evaluated based on profit. Compute the compressor department profit with and without Sunday production. 3. If Marge McPhee decides to manufacture ten light-weight compressors each week and to sell them at a price of
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Department From: John Wright‚ Customer Relations Supervisor Date: July 20‚ 2009 Subject: Improvement on written refusals I am writing today to provide all employees with some useful tips on how to compose a customer refusal letter. While the example letter to Mr. Largo is factual‚ there are some things that could be presented much better. Presentation of facts could determine if we are able to retain customers and reflect the credibility of the company. Some key elements that I want to
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Case memo (Kat) 1. Introduction: Three graduates committed to exploring opportunities in entrepreneurship. They formed on-line retail seasonal holiday merchandise business. Kristin‚ one of the team members who had the financial background‚ gave several assumptions in terms of company’s operation cost for company’s additional profitability. A projected Income Statement gave the group confidence and they were committed to growing volume to generate a positive gross margin. But problems in cost
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OFFICE ART MEMO 1 Assignment #2: Office Art Memo‚ Brenda Roper Professor Lynn Wilson World Cultures II – HUM 112 March 3‚ 2013 OFFICE ART MEMO 2 The three impressionist painting I choose is Dance Class by Edgar Degas‚ Lunchon of the Boating Party by Piette Augustine Renoir
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