Search - 德国民法典第1993条

23 June 1993 Income Tax Severed Letter 9317445- Deferred Salary Leave Plan Unedited CRA Tags REG 6801(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. ... Spice (613) 957-8953 Attention: XXXXXXXXXX June 23, 1993 Dear Sirs: Re: Deferred Salary Leave Plan (the "Plan") This is in reply to your facsimile transmission of April 26, 1993, enclosing the above-noted Plan for our review and comments. ...

24 June 1993 External T.I. 9318025 F- Interest Deductibility Unedited CRA Tags 20(1)(c) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Interest Expense We are writing in response to your letter of June 11, 1993, in which you requested that we reconsider the position taken in our letter dated June 4, 1993. ...

30 June 1993 External T.I. 9305545 F- "Property Used for Producing Income From Business" Unedited CRA Tags 219(1)(k) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Paragraph 219(1)(k) of the Income Tax Act This is in reply to your letter dated February 17, 1993 and further to our telephone conversation (XXXXXXXXXX- Laurikainen) June 28, 1993. ...

7 June 1993 Ruling 9315171 F- Joint Exploration Corporation Unedited CRA Tags 66(10), 66(15) joint exploration corporation, 66(15) shareholder corporation Issue Sheet 1993 CPTS Roundtable June 17, 1993 RE:  Joint Exploration Corporation Shareholder Corporation Question #30 Issue Does a shareholder corporation within the meaning of the expression under paragraph 66(15)(i) of the Act ("Shareholder Corp") have to be a shareholder of a joint exploration corporation ("JEC") at the date when renouncements are made by the JEC under subsections 66(10) to (10.3) of the Act, or is it sufficient that the Shareholder Corp be a shareholder of the JEC at the date that the expenses being renounced are incurred? ...

7 June 1993 Ruling 9315211 F- Joint Exploration Corporation Unedited CRA Tags 66(10), 66(10.1)(d), 66(10.2)(d), 66(10.3)(d), 66(15) joint exploration corporation, 66(15) shareholder corporation Issue Sheet 1993 CPTS Round table June 17, 1993 RE:  Joint Exploration Corporation Question #35 In the case of flow-through shares, there is a distinction made between the date of filing an election to renounce and the effective date of the renouncement. ...

15 June 1993 Ministerial Letter 9315288 F- SR&ED & Manufacturing Unedited CRA Tags 37(1)(a) MINISTER/DM'S OFFICE Y.S. 93-2910T ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX The Honourable Otto Jelinek, Minister of National Revenue, has asked me to reply to your letter of May 5, 1993, requesting reports comparing the after-tax positions of manufacturing and research and development operations carried on in Canada with such operations carried on in the United States and other countries. ... May 31, 1993 ...

12 July 1993 Internal T.I. 9316337 F- Withdrawal of Undeducted RRSP Premium Unedited CRA Tags 146(8.2)   July 12, 1993 Kitchener District Office Head Office Financial Industries Division P. Spice  (613) 957-8953 Client Assistance Attention:  Ms Carol Grieco   Paragraph 146(8.2)(b) of the Income Tax Act This is in reply to your facsimile transmission of June 2, 1993, requesting our interpretation of the above-noted provision. ...

22 July 1993 Income Tax Severed Letter 9318515- Periodic Payments under a Pension for Treaty Unedited CRA Tags 60.01 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. ... Harding (613) 957-8953 Attention: XXXXXXXXXX July 22, 1993 Dear Sirs: Re: Periodic payments under a foreign retirement arrangement This is in reply to your letter of June 21, 1993, in which you requested our comments concerning the application of paragraph 60.01 of the Income Tax Act (the "Act") to a series of amounts transferred from a foreign retirement arrangement into an RRSP. ...

28 July 1993 Income Tax Severed Letter 9320356- RRSP Roll on Death Unedited CRA Tags 146(1)(h) 60(l) 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. ... July 28, 1993 Client Assistance Directorate Financial Industries Pauline McNally Division Director P. Spice 957-8953 Attention: Pierre Boucher, A/Chief T1 Supplementary Guides 932035 XXXXXXXXXX Attached is a memorandum of July 14, 1993, from the Scarborough District Office which we are forwarding to you for consideration for administrative relief. ...

30 July 1993 Administrative Letter 9317426 F- Travel Air Miles Given by Employer to Employees Unedited CRA Tags 6(1)(a) Source Deductions Division Personal and General Section A. ... Support Services Section Travel Miles Program We are replying to your memorandum dated June 10, 1993 concerning a letter you received from XXXXXXXXXX dated May 26, 1993. ...