Search - 德国民法典第1993条

6 April 1993 External T.I. 9300705 F- Capital Losses- Bad Debts- Shares Unedited CRA Tags 50(1)(b)(iii), 50(1)(a)   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Sub-paragraph 50(1)(b)(iii) of the Income Tax Act (the "Act") This is in reply to your letter of January 6, 1993, and further to our telephone conversation (Thornley-XXXXXXXXXX) of March 10, 1993, concerning the above noted sub-paragraph of the Act and the decision reached in the Lindsay D. ...

6 April 1993 Income Tax Severed Letter 9307125- Transfer of Retiring Allowances Unedited CRA Tags 248(1) 60(j.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. ... Harding (613) 957-8953 April 6, 1993 Dear XXXXXXXXXX Re: Transfer of Retirement Gratuities to RRSPs This is in reply to your letter of March 4, 1993, concerning the transfer of amounts received in lieu of a retirement gratuity into an RRSP prior to retirement. ...

31 March 1993 External T.I. 9307615 F- Union Stabilization Funds Unedited CRA Tags 8(1)(i)(iv), 8(5)(c)   XXXXXXXXXX Dear XXXXXXXXXX RE:  Union Stabilization Fund Contributions We are writing in reply to your letter of March 9, 1993, which is in response to ours of March 3, 1993. ...

2 April 1993 Income Tax Severed Letter 9306545 F- Transfert dans REER du conjoint Unedited CRA Tags 60(j.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. ... Martineau (613) 957-8953 Le 2 avril 1993 Monsieur, La présente est en réponse à votre lettre du 1er mars 1993 dans laquelle vous demandez notre opinion concernant le transfert des revenus de placement qui vous sont versés par une convention de retraite à un régime enregistré d'épargne- retraite (REER) dont votre conjoint est le rentier. ...

30 March 1993 Internal T.I. 9305077 F- Indians and UIC Unedited CRA Tags 81(1)(a) March 30, 1993 HALIFAX DISTRICT OFFICE Business and General Division J.McNeely, Chief of Audit Glen Thornley  (613) 957-2101 Attention:  Don MacDonald XXXXXXXXXX This is in reply to your Round Trip Memorandum of February 10, 1993 concerning the tax status of Unemployment Insurance payments received by the above noted individual. ...

2 April 1993 Internal T.I. 9305437 F- Indians Unedited CRA Tags 81 April 2, 1993 Calgary District Office   Business and General Section A. Stubel Murray Brake  C.A.D., Room 250 (613) 952-0243 Attn:  Felicia Tjong XXXXXXXXXX Unemployment Insurance Benefits This is in reply to round trip memorandum of February 12, 1993, requesting our opinion on the taxability of Unemployment Insurance ("UI") benefits received by XXXXXXXXXX in 1988 and 1989. ...

21 April 1993 External T.I. 9307495 F- Transfer of AMT Credit on Switching From Quebec to British Columbia Unedited CRA Tags 120.2 XXXXXXXXXX Dear Sir\Madam: RE:  Transfer of Provincial Alternate Minimum Tax Credit We are replying to your letter of March 12, 1993 in which you ask about the procedures necessary to apply your Quèbec tax credit arising from the payment of alternate minimum tax to your federal return. ... You are planning to move to British Columbia in 1993 and you would like to know how to ensure that you receive credit for the additional provincial tax paid to the Quèbec government. ...

5 April 1993 Ministerial Letter 9307578 F- Personal Expenses Military Haircuts Unedited CRA Tags 8(2)   MINISTER/DM'S OFFICE 93-1473T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX I am writing in reply to your letter of February 26, 1993, regarding a request from your constituent, XXXXXXXXXX, that military regulation style haircuts be considered to be a deductible expense for income tax purposes. ... Yours sincerely, Otto Jelinek March 22, 1993 ...

16 April 1993 Income Tax Severed Letter 9309585- Part IV.1 Tax Unedited CRA Tags 191(4) 191(5) 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. ... Tevlin XXXXXXXXXX (613) 957-2746 Attention: XXXXXXXXXX April 16, 1993 Dear Sirs: Re: Subsection 191(4) of The Income Tax Act (Canada) (the "Act") We are writing in response to your letter of March 29, 1993 in which you requested our opinion as to whether, for purposes of subsection 191(4) of the Act, a dividend payment on a share that is subject to a price adjustment clause will be considered an excluded dividend. ...

5 May 1993 Income Tax Severed Letter 9310275- Merger of Pension Plans-foreign Property-new Trust Unedited CRA Tags 206(2) 206(4) 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 May 5, 1993 Dear Madam/Sir: This is in reply to your letter of April 5, 1993 concerning the transfer of property from one registered pension plan to another such plan. ...