Search - 德国民法典第1993条

10 March 1993 Internal T.I. 9304327 F- Indians- Training Allowances Unedited CRA Tags 81(1)(a) March 10, 1993 SASKATOON DISTRICT OFFICE Business & General Division R. Bromley Glen Thornley  (613) 957-2101 Source Deductions  Training Allowances et al- Status Indians This is in reply to your Fax of February 10, 1993 asking that we advise if training allowances, living away from home allowances, travel allowances and dependant allowances, paid to status Indians by CEIC under a program for XXXXXXXXXX are taxable or non-taxable when received. ...

12 January 1993 Income Tax Severed Letter 9237720- ACB Strip Unedited CRA Tags 84.1 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. Manitoba Bar Association/ Institute of Chartered Accountants of Manitoba 1993 Round Table Question No 8 Section 84.1- Tax-paid ACB strip An individual resident in Canada owns shares that have a low paid-up capital but high adjusted cost base. ... File: 7-923772 Prepared by: Marc Ton-That January 12, 1993 ...

20 January 1993 Income Tax Severed Letter 9301275- Rent-free Period Unedited CRA Tags 9, 18(1)(a) 930127 XXXXXXXXXX C. Tremblay (613) 957-2744 Attention: XXXXXXXXXX January 20, 1993 Dear Sirs: Re: Landlords and Tenants- Rent-Free Periods This is in reply to your letter of January 6, 1993, concerning the tax treatment of both the landlord and the tenant during a rent-free period in a lease. ...

4 February 1993 Income Tax Severed Letter 9302045- GAAR Unedited CRA Tags 245(2) 930204 XXXXXXXXXX M.P. Sarazin (613) 957-2118 Attention: XXXXXXXXXX February 4, 1993 Dear Sirs: Re: Subsection 245(2) of the Income Tax Act (Canada) (the"Act") This is in reply to your letter dated January 18, 1993 wherein you requested our comments regarding the possible application of subsections 56(2), 245(2) and section 246 of the Act to the situation described therein. ...

26 February 1993 Income Tax Severed Letter 9223205- Eligible Capital Property Reimbursement Unedited CRA Tags 12(1)(x),12(2.2), 13(7.4), 53(2)(s), 14(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. ... Bowen (613) 957-8585 Attention: XXXXXXXXXX February 26, 1993 Dear Sirs: Re: Paragraph 12(1)(x) We are writing in reply to your letters of July 27, 1992 and February 18, 1993, wherein you requested our interpretation of the application of paragraph 12(1)(x) of the Income Tax Act (the "Act") in the situation where a payment is received as a reimbursement in respect of the cost of an eligible capital property. ...

March 22, 1993 Deferred Income Plans SECTION HEAD OFFICE Rulings Directorate Rulings Directorate J.D. ... This is in response to your enquiry of March 15, 1993 on capital cost allowance and investment tax credits. ... The boat will be first used in May of 1993 when the spring lobster season opens. ...

7 December 1993 Income Tax Severed Letter 9333430- Proposed Amendment to Subsection 55(3.1) Unedited CRA Tags 55(3.1) 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. ... Tax Executive Institute December 7, 1993 Question No. 3.B Proposed Amendment to Subsection 55(3.1) The most recent proposed amendments to subsection 55(3.1) appear to provide that the "butterfly" exemption in paragraph 55(3)(b) will not apply where, as part of a reorganization, a non-resident holds shares of the particular corporation as taxable Canadian property and then disposes of those shares to someone in an arm's-length transaction with the non-resident. ... Bryant File: 933343 Date: November 30, 1993 ...

8 December 1993 Income Tax Severed Letter 9333670- Non-arm's length Purchase and Sale Arrangements Unedited CRA Tags 69(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. ... DRAFT TEI Conference December 7, 1993 Question No. IX ON-ARM'S-LENGTH PARTY PURCHASE AND SALE ARRANGEMENTS In many transactions there may be an extended period of time, perhaps months, between the date when a person enters into a purchase (or sale) agreement and the final closing. ... Officer: Carole Chouinard File number: 5-933367 December 8, 1993 Applicable section of the Act: 69(1) ...

29 March 1993 External T.I. 9300735 F- Capital Gains- Qualified Farm Property Unedited CRA Tags 110.6(1) qualified farm property XXXXXXXXXX Dear XXXXXXXXXX RE:  Capital Gains Exemption- Farm Property This is in reply to your letter of January 6, 1993, and further to our telephone conversation (Thornley/XXXXXXXXXX) of February 20, 1993, concerning three questions relating to farm property and your duties as executor of the estate of XXXXXXXXXX During our telephone discussion you indicated that since writing to this Department that you had received some legal advice in the matter and that you now had a clearer understanding of the capital gains aspects relating to the disposition of the farm property in question. ...

25 March 1993 Income Tax Severed Letter 9304185- Meaning of "Spouse" for Purposes of the Act Unedited CRA Tags 252(4) 146(1.1) 147.1(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. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère. 5-930418 XXXXXXXXXX Adèle St-Amour (613) 957-8953 Attention: XXXXXXXXXX March 25, 1993 Dear Sirs: Re: Meaning of "spouse" This is in reply to your letter of February 4, 1993, in which you ask the opinion of the Department on whether the term "spouse" in the current subsection 146(1.1) of the Income Tax Act (the "Act") and the proposed subsection 252(4) of the Act would include a person of the same sex who otherwise met the specific requirements of those two provisions. ...