Search - 德国民法典第1993条

27 September 1993 External T.I. 9327175 F- Personal Services Business Unedited CRA Tags 18(1)(p) XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Personal Services Business This is to confirm that the opinion expressed in our letter of January 19, 1993 (file no. 5-922987) is correct. The answer given to question 3C of the 1993 Revenue Canada Round Table with the Manitoba Bar Association and Institute of Chartered Accountants of Manitoba no longer reflects the Department's position concerning the application of paragraph 18(1)(p) of the Income Tax Act. ...

23 November 1993 External T.I. 9330535 F- RRSP- Qualified Investment- Golf Membership Unedited CRA Tags 146(1) qualified investment, 204 qualified investment, ITR 4900 XXXXXXXXXX Dear Sir/Madam: This is in reply to your undated letter, received in this office on October 25, 1993, asking if a membership in the XXXXXXXXXX is a qualified investment for a registered retirement savings plan ("RRSP"). As discussed during our (XXXXXXXXXX/Delorey) telephone conversation on November 15, 1993, a membership in a golf club is not a qualified investment for an RRSP. ...

22 January 1993 Income Tax Severed Letter 9238047- Disposition at Death—Share—Fraction of Share Unedited CRA Tags 70(6.2), 248(1) January 22, 1993 Charlottetown District Office Corporate Reorganizations I Marc Ton-That (613) 957-2093 Attention: Patricia Moran-Kelly 7- 923804 Disposition of a share at date of death under subsection 70(6.2) Further to your memorandum of December 21, 1992 and our telephone conversation of January 19, 1993 (Moran-Kelly/Ton- That) this is to advise you that we have reviewed the representation made to you by XXXXXXXXXX and that, in the absence of new elements, our position expressed to you in our memorandum of December 2, 1992 remains unchanged. ...

5 March 1993 Income Tax Severed Letter 9238585- RRSP Home Buyers' Plan Unedited CRA Tags 146.01 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... However, for those who have withdrawn funds prior to March 2, 1993, the deadline remains at September 30, 1993. ... Where an individual fails to acquire a house by the required deadline, either September 30, 1993 or September 30, 1994, depending on when the withdrawals were made, there are relieving provisions under which he is deemed to have acquired it by that time. ...

5 May 1993 Ministerial Letter 9306818 F- Prepaid Funeral Services Unedited CRA Tags 75(2) MINISTER/DM'S OFFICE  Y.S. 93-1230T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX I am replying to your letter of February 22, 1993, concerning the taxation of interest received on funds held in trust to provide funeral services. ... Minister of Finance April 28, 1993 ...

29 April 1993 Ministerial Letter 9308678 F- Prepaid Funeral Services Unedited CRA Tags 75(2) MINISTER/DM'S OFFICE  Y.S. 93-1778T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX I am replying to your letter of March 17, 1993, concerning the taxation of interest received on funds held in trust to provide funeral services. ... Minister of Finance April 19, 1993 ...

22 April 1993 Ministerial Letter 9309338 F- Prepaid Funeral Services Unedited CRA Tags 75(2) MINISTER/DM'S OFFICE ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... This work is scheduled to be completed by September 1993. I appreciate your interest in this matter and hope that the information I have provided will be helpful. Yours sincerely, Otto Jelinek April 8, 1993 ...

9 June 1993 Internal T.I. 9313217 F- Life Insurance RCA's Unedited CRA Tags 207.6, 207.5, 12(1)(n.3), 20(1)(r) June 9, 1993 Winnipeg Taxation Centre Head Office Financial Industries Division P. Spice  (613) 957-8953 RCA Unit Employer Services Attn:  Ms Carole Roy XXXXXXXXXX Retirement Compensation Arrangement (RCA) Account Nos.: XXXXXXXXXX This is in reply to your round trip memorandum of April 28, 1993, concerning the above-noted subject. You enclosed with your memorandum copies of correspondence received from XXXXXXXXXX dated April 1 and April 7, 1993, and December 3, 1992, and copies of the 1991 T3-RCA Returns for the above-noted accounts. ...

21 May 1993 Ministerial Letter 9312658 F- Prepaid Funeral Services Unedited CRA Tags 75(2) MINISTER/DM'S OFFICE  Y.S. 93-2568T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... This work is scheduled to be completed by September 1993. XXXXXXXXXX mother will not be required to report the interest earned in 1992 on the funds held in trust. ... I appreciate your interest in this matter and hope that these comments will allow you to reply to XXXXXXXXXX Yours sincerely, Otto Jelinek May 14, 1993 ...

2 September 1993 External T.I. 9324005 F- Taxable Benefit Plans- Purchase of Vacation Leave Unedited CRA Tags 6(1)(a)   XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Tax Treatment of Vacation in lieu of Salary This is in reply to your letter of August 20, 1993 in which you requested our views as to the tax implications of purchasing additional vacation leave in lieu of a salary increase. ... In the example contained in your letter, an employee receiving a base salary of $40,000 in 1992 elects before September of that year to use his salary increase for 1993 of 4% ($1,600) to purchase an additional two weeks vacation. Although the employee's base salary has risen to $41,600 for the purpose of future pay raise calculations, he will only be taxed on the $40,000 in 1993. ...