Search - 德国民法典第1993条

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Ministerial Letter

1993 Ministerial Letter 9318378 F - CPP Benefits Received by an Indian

1993 Ministerial Letter 9318378 F- CPP Benefits Received by an Indian Unedited CRA Tags 81(1)(A) MINISTER/DM'S OFFICE 93-3452T ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. ... AUTHOR SUBJECT OR CORPORATE CASE FILE October 26, 1993 XXXXXXXXXX Dear XXXXXXXXXX I am replying to your letter of May 26, 1993, addressed to my predecessor, the Honourable Otto Jelinek, in which you refer to the concerns raised by XXXXXXXXXX with respect to the tax status of XXXXXXXXXX a status Indian. ... Yours sincerely, Garth Turner Bill Guglich 957-2131 August 18, 1993 931837 ...
Technical Interpretation - External

14 October 1993 External T.I. 9328100 F - PE Income Received After Cessation of Branch

In 1993 the non- resident became entitled to receive refund interest from the Canadian Government in respect of tax imposed on its Canadian business. 1.     Is the non resident subject to tax in 1993 on "refund interest" pursuant to S. 115 of the Act? ... The non-resident is subject to tax in 1993 on the "refund interest" pursuant to section 115 of the Act. ...
Miscellaneous severed letter

28 April 1993 Income Tax Severed Letter 9312026 - Retiring Allowance Employment Standards Act

28 April 1993 Income Tax Severed Letter 9312026- Retiring Allowance Employment Standards Act Unedited CRA Tags 248(1) 60(j.1) 153 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. ... April 28, 1993 Source Deductions Division Financial Industries D.O./T.C. ... Paquette 957-8957 931202 Employment Standards Act (Ontario) (ESA) Retiring Allowances This is in reply to your memorandum of April 15, 1993 and is further to our meeting of April 20, 1993 concerning the above. ...
Miscellaneous severed letter

9 March 1993 Income Tax Severed Letter 9302725 F - Trust Year End — Exercice financier d'une fiducie

9 March 1993 Income Tax Severed Letter 9302725 F- Trust Year End — Exercice financier d'une fiducie 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. 5-930272 XXXXXXXXXX Marc Vanasse (613) 957-8953 A l'attention de XXXXXXXXXX Le 9 mars 1993 Mesdames, Messieurs, Objet: Exercice financier d'une fiducie La présente est en réponse à votre lettre du 26 janvier 1993 demandant une interprétation concernant le choix de l'exercice financier d'une succession et d'une fiducie testamentaire créée par ailleurs. ... Quant aux exigences de production d'une déclaration d'impôt par une fiducie, nous réitérons les commentaires contenus dans notre lettre du 13 janvier 1993, à laquelle vous faites référence. ...
Miscellaneous severed letter

11 February 1993 Income Tax Severed Letter 9301465 F - Prepaid Funeral—Trust

11 February 1993 Income Tax Severed Letter 9301465 F- Prepaid Funeral—Trust Unedited CRA Tags 9 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. 5-930146 XXXXXXXXXX Benoit Mandeville (613) 957-8284 Le 11 février 1993 Mesdames, Messieurs, Objet: Révision du Bulletin d'interprétation IT-246 La présente fait suite à votre lettre du 11 janvier 1993 dans laquelle vous nous demandez de vous faire parvenir une copie du Bulletin d'interprétation IT-246 révisé ou tout autre document indiquant les changements apportés à la Loi sur les arrangements préalables de services funéraires et de sépulture. Nous désirons vous informer que le Ministère a accepté de retarder à l'année d'imposition 1993 l'entrée en vigueur de sa nouvelle politique administrative concernant l'imposition des revenus d'intérêt gagnés sur des frais funéraires payés d'avance dans le cadre d'arrangements préalables de services funéraires afin de permettre à l'industrie de s'adapter administrativement aux contraintes qui pourraient être imposées par la nouvelle politique du Ministère. ...
Miscellaneous severed letter

14 January 1993 Income Tax Severed Letter 9300425 - Taxation of Indians—Saskatchewan Land Treaty Agreement

14 January 1993 Income Tax Severed Letter 9300425- Taxation of Indians—Saskatchewan Land Treaty Agreement Unedited CRA Tags 81 Myler Savill Regional Director General Saskatchewan Region 930042 Indian and Northern Affairs Canada L. Holloway 2110 Hamilton Street (613) 957-8953 Regina, Saskatchewan S4P 4K4 January 14, 1993 Dear Mr. Savill: Re: Saskatchewan Treaty Land Entitlement Framework Agreement This is in reply to your letter dated January 4, 1993 and further to the telephone conversation of January 11, 1993 between E. ...
Miscellaneous severed letter

24 February 1993 Income Tax Severed Letter 9305814 - RRSP Minimum Deduction of $1,000

AUTHOR SUBJECT OR CORPORATE CASE FILE February 24, 1993 MEMORANDUM TO MR. ... Total contributions are limited to the lesser of 18% of earned income and the dollar limit for the particular year ($12,500 for 1992 and 1993). ... Douglas February 24, 1993 ...
Miscellaneous severed letter

15 March 1993 Income Tax Severed Letter 9301325 - Qualified Investment—U.S. Options

15 March 1993 Income Tax Severed Letter 9301325- Qualified Investment—U.S. ... Options This is in response to your letter of January 8, 1993, in which you ask questions concerning our response in file # 5-922384. 1. ... On February 4, 1993, the Department of Finance released Draft Amendments on qualified investments for deferred income plans. ...
Miscellaneous severed letter

12 March 1993 Income Tax Severed Letter 9302886 F - Regime enregistre d'épargne retraite

12 March 1993 Income Tax Severed Letter 9302886 F- Regime enregistre d'épargne retraite Unedited CRA Tags 146(1)(j) 146(2) 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 12 mars 1993 Division des régimes enregistrés Division des industries financières Frank Brock G. Martineau Chef de groupe intérimaire 957-8962 7-930288 XXXXXXXXXX Régime enregistré d'épargne-retraite ("REER") La présente est en réponse à la vôtre du 2 février 1993 dans laquelle vous désirez savoir si les produits offerts par XXXXXXXXXX peuvent être des REER. ...
Technical Interpretation - External

30 March 1993 External T.I. 9307655 - Montants remboursés par un employé

30 March 1993 External T.I. 9307655- Montants remboursés par un employé Unedited CRA Tags 8(2)   5-930765 XXXXXXXXXX M. Querry   (613) 957-8953 Le 30 mars 1993 Madame, Objet: Montant remboursé à un employeur par un employé La présente est en réponse à votre lettre du 11 mars 1993 par laquelle vous nous demandez notre opinion concernant la somme que doit rembourser un employé à son employeur en raison des pertes que subit cet employeur, lesquelles résultent d'erreurs effectuées par l'employé. ...

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