Search - 德国民法典第1993条

29 March 1993 Income Tax Severed Letter 9303377- Indians—Lump-sum Pension Payments 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 Department. ... March 29, 1993 EDMONTON DISTRICT OFFICE Business and General E.J. Schermann, Chief of Audit Division Attention: R. Kormos Glen Thornley Source Deductions (613) 957-2101 930337 Status Indians—Lump-Sum Pension Payments This is in reply to your Round Trip Memorandum of February 3, 1993 concerning lump-sum payments made by XXXXXXXXXX All of the contributors also live on the Reserve. ...

4 May 1993 Income Tax Severed Letter 9305385- Self-funded Research Program Unedited CRA Tags 56(1)(o) 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. ... Larochelle (613) 952-1361 Attention: XXXXXXXXXX May 4, 1993 Dear Sirs: Re: Self-Funded Research Grants Program We are replying to your letter of February 16, 1993 to which you attached a copy of a draft of the XXXXXXXXXX Self-Funded Research Grants Program. We also refer to our telephone conversation of April 16, 1993 (XXXXXXXXXX/Larochelle). ...

19 April 1993 Income Tax Severed Letter 9306268- Non-arm's Length Mortgage as Investment for RRSP Unedited CRA Tags REG 4900(4) REG 4900(1)(j) 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. ... BLDG AUTHOR SUBJECT OR CORPORATE CASE FILE April 19, 1993 XXXXXXXXXX Dear XXXXXXXXXX I am writing on behalf of the Honourable Otto Jelinek, Minister of National Revenue, in response to your letter of February 15, 1993, regarding the proposed investment in mortgages by your Registered Retirement Savings Plans ("RRSPs"). ... Duff 957-2131 April 13, 1993 4-930626 ...

1 June 1993 External T.I. 9314065 F- TRANSFER OF RRSP TO INSURED RRSP Unedited CRA Tags 146(16) 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. ... Martineau (613) 957-8953 Le 1 juin 1993 Monsieur, Objet: Transfert d'un régime enregistré d'épargne-retraite ("REER") à une police d'asurance-vie La présente est en réponse à votre lettre du 22 février 1993 au bureau de district de Montréal que nous avons reçue le 14 mai 1993 pour réponse. ...

22 June 1993 Internal T.I. 9312157 F- Transport of a House as a Moving Expense Unedited CRA Tags 62(1)   June 22, 1993 HEAD OFFICE XXXXXXXXXX DISTRICT Personal and General Section OFFICE   Public Affairs   A. Humenuk   (613) 957-2134 Attention:  XXXXXXXXXX Transport of a House as a Moving Expense We are replying to XXXXXXXXXX memorandum of April 23, 1993 concerning the definition of moving expenses as it relates to XXXXXXXXXX A technical review of section 62 of the Act suggests that the cost of moving the house in which a taxpayer lives is not a "moving expense" as defined in subsection 62(3) since the house itself is not a "household effect" described in subsection 62(3) of the Act. ... However, in paragraph 17 of Interpretation Bulletin IT-178R3 "Moving Expenses" dated May 28, 1993, we have taken the position that the cost of moving a mobile home with the household contents therein will be accepted as a moving expense to the extent that the cost does not exceed that of moving the household goods separately. ...

28 June 1993 External T.I. 9317545 F- Pension Realty Corporation Development Unedited CRA Tags 149(1)(o.1) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Paragraph 149(1)(o.1) We are writing in reply to your letter of June 7, 1993 in which you requested a copy of the complete text of an August 28, 1992 technical interpretation highlighted in `The Tax Window' regarding paragraph 149(1)(o.2) of the Income Tax Act (the "Act"). The August 28, 1992 technical interpretation referred to above was amplified in subsequent correspondence dated November 25, 1992 and February 15, 1993. The applicable text from the February 15, 1993 correspondence is as follows: "Clause 149(1)(o.2)(ii)(A) of the Act limits the activities of a pension realty corporation to "acquiring, holding, maintaining, improving, leasing or managing capital property that is real property or an interest therein owned by the corporation". ...

5 August 1993 Internal T.I. 9308627 F- Large Corporation Tax Unedited CRA Tags 181(1), 181.3(1) August 5, 1993 SCARBOROUGH DISTRICT OFFICE HEAD OFFICE D.A. ... Coker  Large File Case Manager XXXXXXXXXX and Part I.3 of the Income Tax Act (the "Act") This is in reply to your memorandum of March 18, 1993 concerning the above noted subject. ... As discussed with you in our telephone conversation of August 4, 1993, it is our view that XXXXXXXXXX would qualify as a financial institution. ...

18 August 1993 Income Tax Severed Letter 9318404- Subsecns Unedited CRA Tags 81(1)(a) ADM'S OFFICE (3) ADM 930654 RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX I am replying to your letter of June 11, 1993 concerning the taxation of status Indians associated with the XXXXXXXXXX  There is little I can add at this time to my April 21, 1993 letter to you, as the Department is not yet in a position to finalize its guidelines in light of the Glenn Williams case. ... Yours sincerely, Denis Lefebvre Assistant Deputy Minister Legislative and Intergovernmental Affairs Branch July 21, 1993 ...

1993 External T.I. 9324515 F- Paid-Up Capital Unedited CRA Tags 89(1) paid-up capital 932451 XXXXXXXXXX  T. Harris (613) 957-2114 August 31, 1993 Dear Sir: RE:  Deemed Dividend from XXXXXXXXXX This is in response to your letter of April 13, 1993, regarding the above-noted subject, which was addressed to the Sudbury Taxation Centre. A copy of this letter was faxed to us on August 27, 1993 by your representative, XXXXXXXXXX You have requested that we determine whether the paid-up capital used by XXXXXXXXXX to compute the amount of the deemed dividend arising from the redemption of certain Class A common shares of the company owned by you is accurate. ...

23 August 1993 External T.I. 9319655- Décret visant les Indiens et XXXXXXXXX Unedited CRA Tags 81(1)(a) MINISTER/DM'S OFFICE 93-4073TADM'S OFFICERETURN TO RULINGS, ROOM 303, MET. BLDG.AUTHORSUBJECT OR CORPORATE CASE FILE Le 23 août 1993 XXXXXXXXXX Monsieur, L'honorable Garth Turner, ministre du Revenu national m'a demandé de répondre à votre lettre du 24 mars 1993 adressée à son collègue, l'honorable Tom Siddon, ancien ministre des Affaires indiennes et du Nord canadien. ... Vincent vous l'a indiqué dans sa lettre du 23 juin 1993, l'établissement de XXXXXXXXXX ne semble pas répondre à aucun des critères qui y sont mentionnés. ...