Search - 德国民法典第1993条

8 June 1993 Income Tax Severed Letter 9316205 F- REER et police d'assurance-vie Unedited CRA Tags 146(1)(j)(i) 146(1)(f)(i) 146(8.8) 148(1) 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 8 juin 1993 Monsieur, Objet: Régime enregistré d'épargne-retraite et police d'assurance-vie La présente est en réponse à votre lettre du 18 février 1993 au Centre fiscal d'Ottawa que nous avons reçue le 3 juin 1993 pour réponse. ...

19 April 1993 Income Tax Severed Letter 9305768- Status Indian Non-profit Organization 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. ... AUTHOR SUBJECT OR CORPORATE CASE FILE April 19, 1993 XXXXXXXXXX Dear XXXXXXXXXX I am writing in response to your letter of January 21, 1993, regarding the federal income tax treatment of economic development corporations owned by XXXXXXXXXX A corporation owned by XXXXXXXXXX would qualify for exemption from income taxes if it was organized and operated exclusively for social welfare, civic improvement, pleasure, recreation or any other purpose except profit. ... Holloway/(957-2104) April 6, 1993 ...

15 June 1993 Income Tax Severed Letter 9317025- Shareholder Benefit Unedited CRA Tags 15(1)(c) 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. ... Bill C-92, which received Royal Assent on June 10, 1993, amends paragraph 15(1)(c) to require that the corporation confer the identical right per common share on each common shareholder to acquire additional shares of the corporation. ... Yuen Date: June 15, 1993 Document: Code 5 Sections: 15(1)(c) Subject: CPTS June 1993 T236: 5-931702 ...

20 July 1993 Ruling 9233683- EMPLOYEE PROFIT SHARING PLAN- MINIMUM CONTRIBUTION Unedited CRA Tags 144 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. ... Delorey (613) 957-8953 Attention: XXXXXXXXXX July 20, 1993 Dear Sirs: This is in reply to your letter, dated February 17, 1993 and received in this office on May 24, 1993, concerning the requirement to contribute a minimum amount to an employees profit sharing plan ("EPSP") as defined in subsection 144(1) of the Income Tax Act (the "Act"). ...

20 July 1993 Income Tax Severed Letter 9315475- Employee Profit Sharing Plan—Minimum Contribution Unedited CRA Tags 144 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. ... Delorey (613) 957-8953 Attention: XXXXXXXXXX July 20, 1993 Dear Sirs: This is in reply to your letter, dated February 17, 1993 and received in this office on May 24, 1993, concerning the requirement to contribute a minimum amount to an employees profit sharing plan ("EPSP") as defined in subsection 144(1) of the Income Tax Act (the "Act"). ...

21 July 1993 External T.I. 9318785 F- Bundesbank Bonds for RRSP Investment Unedited CRA Tags 204 qualified investment, 206 ITR 4900, XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Qualified Investments and Foreign Property This is in reply to your letter of June 18, 1993, in which you ask whether Deutschmark Bonds issued by the Bundesbank of Germany are qualified investments and foreign property for a registered retirement savings plan (RRSP) trust. ... As announced in a Press Release on June 21, 1993, the Department of Finance intends to amend the Regulations to include the following investments which will qualify for RRSP purposes: 1.      ... It is proposed that these amendments, when enacted, will have effect from June 21, 1993. ...

9 July 1993 Internal T.I. 9317467 F- RETIRING ALLOWANCE Unedited CRA Tags 248(1) 5(1) 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. ... Le 9 juillet 1993 BUREAU DE DISTRICT DE XXXXXXXXXX BUREAU PRINCIPAL Division des industries A l'attention de: XXXXXXXXXX financières Direction des décisions Robert Gagnon (613) 957-8953 7-931746 Paiements par XXXXXXXXXX La présente est en réponse à votre note de service du 7 juin 1993 par laquelle vous nous demandez si des paiements effectués par XXXXXXXXXX sont des allocations de retraite au sens du paragraphe 248(1) de la Loi de l'impôt sur le revenu («Loi») ou du revenu d'emploi en vertu de l'article 5 de la Loi. ... XXXXXXXXXX devront donc inclure dans le calcul de leur revenu l'indemnité qu'elles recevront en 1993. ...

8 October 1993 Ministerial Letter 9326968 F- Indians- XXXXXXXXXX Unedited CRA Tags 81(1)(a), 87   ADM'S OFFICE (3) ADM 931107 RETURN TO RULINGS, ROOM 303, MET. ... At that time, a one-year period of transition was provided which allowed Indians until December 31, 1993, to make any desired changes in their affairs. ... Yours sincerely, Denis Lefebvre Assistant Deputy Minister Legislative and Intergovernmental Affairs Branch October 5, 1993 ...

25 October 1993 Income Tax Severed Letter 9319505- Qualified Small-business Property Unedited CRA Tags 127(9) SCH ll CLASS 10(h) 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. ... Marchand (613) 957-8953 October 25, 1993 Dear Sir: Re: Subsection 127(9) of the Income Tax Act (the "Act") This is in reply to your letter dated July 2, 1993 requesting a technical interpretation with respect to construction equipment. ... In the circumstances described in your letter, it is expected that the contractor's moveable equipment acquired after December 23, 1991 and before 1993 would qualify for the new Class 10(h) of Schedule II of the Regulations. ...

1993 External T.I. 9335295 F- Deductibility of RRSP Administration Fees Unedited CRA Tags 9, 18, 20(1)(bb), 204.2(1.2)I(b) PRINCIPAL ISSUES: Whether mortgage administration fees and fees for custody of securities are proper expenses of the RRSP annuitant or RRSP trust. ... LEGAL: N/A FINANCE OPINION: N/A JURISPRUDENCE: N/A RCT PUBLICATIONS: IT-238R2, paras. 4 and 7; contra "Administration Costs" commentary at pg. 32 of 1993 RRSP and Other Registered Plans for Retirement Guide. ... As you indicate, the Department's position is published in Interpretation Bulletins IT-124R5 (paragraph 2) and IT-238R2 (paragraph 7), and in addition there is a discussion of the topic on page 32 of the 1993 RRSP and Other Registered Plans for Retirement Tax Guide. ...