Search - 德国民法典第1993条

8 November 1993 External T.I. 9331290- Coussins d'impôt Unedited CRA Tags 181(1) Table ronde de l'APFF-Colloque "la taxe sur le capital" Le 16 novembre 1993 Question 25. ... Robert Gagnon 5-933129 Le 8 novembre 1993 ...

3 November 1993 External T.I. 9331300- Partie I.3 Unedited CRA Tags 181.2(4) DIRECTION DES DÉCISIONS    SOMMAIRE DE LA CORRESPONDANCE TYPE DE DOCUMENT: Réponse de table ronde PRINCIPALES QUESTIONS: Unité de fonds mutuels est admissible à la  déduction pour placements? POSITION ADOPTÉE: Non RAISONS POUR POSITION ADOPTÉE: Pas un bien décrit à 181.2(4) JURIDIQUE: s/o OPINION DE FINANCE: XXXXXXXXXX JURISPRUDENCE: s/o PUBLICATIONS DE REVENU CANADA IMPÔT: s/o DOSSIER SUJET: HAA 1250-4 HAA 5638-3 Table ronde de l'APFF-Colloque "la taxe sur le capital" le 16 novembre 1993 Question 26. ... Ghislain Martineau 5-933130 3 novembre 1993 ...

3 November 1993 External T.I. 9331340- Partie I.3 Unedited CRA Tags 181.2(3)(g) DIRECTION DES DÉCISIONS SOMMAIRE DE LA CORRESPONDANCE TYPE DE DOCUMENT: Réponse de table ronde PRINCIPALES QUESTIONS: Est-ce que la part dans les revenus/pertes d'une société peut être incluse dans le calcul du capital? POSITION ADOPTÉE: Oui RAISONS POUR POSITION ADOPTÉE: Les revenus/pertes d'une société sont ceux des associés JURIDIQUE: XXXXXXXXXX OPINION DE FINANCE: XXXXXXXXXX JURISPRUDENCE: s/o PUBLICATIONS DE REVENU CANADA IMPÔT: CTF 1991 Q. 37 DOSSIER SUJET: HAA 1250-4 HAA 5638-3 Table ronde de l'APFF-Colloque "la taxe sur le capital" le 16 novembre 1993 Question 30. ... Ghislain Martineau 5-933134 3 novembre 1993 ...

10 March 1993 Income Tax Severed Letter 9300715- Qualified Investment—"Connected Shareholder" Definition 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. 5-930071 XXXXXXXXXX Adèle St-Amour (613) 957-8953 Attention: XXXXXXXXXX March 10, 1993 Dear XXXXXXXXXX Re: Interpretation of "connected shareholder" defined in proposed subsection 4901(2) of Income Tax Regulations (hereafter "the Regulations") This is in response to your letter of January 6, 1993, in which you request our interpretation of paragraph b) of the definition "connected shareholder", as the term is defined in subsection 4901(2) of the proposed Regulations in the December 2, 1992 Draft Legislation on investment in small and medium-sized business. ...

24 September 1993 Income Tax Severed Letter 6326355- Amount of Stock Dividend 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. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère. 932635 XXXXXXXXXX Olli Laurikainen (613) 957-2116 September 24, 1993 Dear Sirs: Re: Stock Dividends Received from a Non-resident Corporation This in reply to your letter dated July 31, 1993 and further to our earlier correspondence. ...

26 January 1993 Income Tax Severed Letter 9300465- Excluded Property Unedited CRA Tags 116, 116(6), Reg. 810 930046 XXXXXXXXXX Michèle Trotier (613) 957-3494 Attention: XXXXXXXXXX January 26, 1993 Dear Sirs: Re: Section 116 of the Income Tax Act ("Act") This is in reply to your facsimile dated January 7, 1993 wherein you requested further clarification to our letter dated December 22, 1992. ...

15 January 1993 Income Tax Severed Letter 9236060- Prepayment of Debt Unedited CRA Tags 18(9.1) 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. 1993 Manitoba Institute/Bar Revenue Canada Round Table- Question 13 Author: Steve Tevlin Date: January 15, 1993 Document Type: Code 7 T236 #: 923606 Section of Act: 18(9.1) Question (a) Where a financial institution lender receives payments from different borrowers, in each case as consideration for a reduction in the rate of interest payable on a debt obligation or as a penalty or bonus payable by reason of the repayment of all of or part of the principal amount of a debt obligation, will the lender in calculating its income for subsequent years consider such payments on an individual loan basis or an aggregate basis? ...

1 February 1993 Income Tax Severed Letter 9301735- Disposition of Property Unedited CRA Tags 115(1) 930173 XXXXXXXXXX M. Eisner (613) 957-2138 February 1, 1993 Dear Sir: In response to your letters of November 10, 1992 and December 28, 1992, we provided you with general information in our letter dated January 13, 1993 concerning the situation where a non-resident individual gifts an apartment to his son. ...

4 February 1993 Income Tax Severed Letter 9301625- Accidental Death Insurance Policy Unedited CRA Tags 18(1)(a), 89(1)(b) 930162 XXXXXXXXXX J.P. Dunn (613) 957-8953 Attention: XXXXXXXXXX February 4, 1993 Dear Sirs: Re: Accidental Death and Dismemberment Insurance Benefits This is in reply to your correspondence of January 14, 1993 regarding the treatment for income tax purposes of premiums paid in respect of and benefits received pursuant to accidental death and dismemberment ("AD&D") insurance policies. ...

28 January 1993 Income Tax Severed Letter 930125A- Pension Income of an Indian Unedited CRA Tags 81(1)(a) January 28, 1993 Micheline Poirier Business and General Chief Division Correspondence Section W.P. Guglich Assessment of Returns Directorate (613) 957-2102 930125 Pension Income Received by an Indian This is in reply to your memorandum dated January 15, 1993 concerning the tax treatment of pension income received by XXXXXXXXXX (the "taxpayer") an Indian residing on a reserve. ...