Search - 德国民法典第1993条

1 April 1993 Income Tax Severed Letter 9304685- Pension Buyback Unedited CRA Tags 147.2(4)(b) 147.2(40(c) 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. 5-930468 XXXXXXXXXX M.Shea-DesRosiers (613) 957-8953 April 1, 1993 Dear Madam: Re: Pension Buyback This is in reply to your letter of January 25, 1993 concerning the deductibility of contributions made for past service. ...

19 March 1993 Income Tax Severed Letter 9304895- Non-resident Taxation of Rental Income from Canada Unedited CRA Tags ART V,VI,VII 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. ... Patrick (613) 957-2125 March 19, 1993 Dear XXXXXXXXXX Re: Non Resident Taxation from Rental Income earned in Canada This is in reply to your letter of February 8, 1993 in which you inquired whether a non resident is taxable on rental income earned in Canada. ...

1 April 1993 Income Tax Severed Letter 9304925- Borrowing Expenses Unedited CRA Tags 20(1)(e) 80(2) 256(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. ... Tevlin XXXXXXXXXX (613) 957-2746 Attention: XXXXXXXXXX April 1, 1993 Dear Sirs: Re: Deduction of Borrowing Expenses Paragraph 20(1)(e) of the Income Tax Act (the "Act") We are writing in response to your letter of February 9, 1993 wherein you requested our opinion in regard to the deductibility of expenses which were incurred in the course of borrowing money. ...

22 March 1993 Income Tax Severed Letter 9307775- Election under 104(13.1)—Trusts Unedited CRA Tags 104(13.1) 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. 5-930777 XXXXXXXXXX Marc Vanasse (613) 957-8953 Attention: XXXXXXXXXX March 22, 1993 Dear Sirs: Re: Technical interpretation This is in reply to your letter dated March 17, 1993 wherein you requested that we confirm our administrative position concerning designations by a trust under subsection 104(13.1) of the Income Tax Act (the "Act"). ...

27 April 1993 Income Tax Severed Letter 9300845- Contributed Surplus Unedited CRA Tags 84(1)(c.3)(ii) 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. ... Yuen XXXXXXXXXX (613) 957-8967 Attention: XXXXXXXXXX April 27, 1993 Dear Sirs: Re: Contributed Surplus We are writing in response to your letter of January 6, 1993 wherein you requested our views on the application of subparagraph 84(1)(c.3)(ii) of the Income Tax Act (Canada) (the "Act") in a situation where cash is contributed to a corporation by a shareholder for no consideration after March 31, 1977. ...

21 April 1993 Income Tax Severed Letter 9308805- Deferred Salary Leave Plan Minimum and Maximum Deferal Unedited CRA Tags REG 6801(a)(ii) 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 April 21, 1993 Dear Madam: Re: Section 6801 of the Income Tax Regulations (the "Regulations") This is in reply to your letter of March 26, 1993 regarding the minimum and maximum percentage salary that may deferred under a deferred salary leave plan (a "DSLP") in any particular year. ...

22 April 1993 Internal T.I. 9310987 F- Deferred Salary Leave Plan Unedited CRA Tags ITR 6801 April 22, 1993 North York District Office Head Office Client Assistance Financial Industries  Division   D. Duff  (613) 957-8953 Attention:  Kate Ho XXXXXXXXXX Deferred Salary Leave Plan ("DSLP"): This is in reply to your correspondence forwarded by facsimile on April 15, 1993, regarding the DSLP of the aforementioned client. ...

3 May 1993 Income Tax Severed Letter 9312305- Strip Bond Coupons Unedited CRA Tags 12(9) 12(4) 7000 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. 931230 XXXXXXXXXX Michael Cooke (613) 957-9796 May 3, 1993 Dear XXXXXXXXXX Re: Calculation of Interest on Strip Bonds This is in reply to your letter of March 4, 1993, to the Director of Technical Publications concerning the calculation of interest under Regulation 7000 (the "Regulations") of the Income Tax Act (the "Act") in respect of strip bond coupons. ...

14 May 1993 Income Tax Severed Letter 9312835- Mortgage Investment Corporations Unedited CRA Tags 130.1 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. ... Stalker (613) 957-3499 May 14, 1993 Dear Sirs: Re: Mortgage Investment Corporations Section 130.1 of the Income Tax Act (the "Act") We are writing in response to your letter dated April 23, 1993 in which you requested our confirmation of the tax treatment of a subsidiary of a Mortgage Investment Corporation ("MIC"). ...

7 May 1993 Income Tax Severed Letter 9311435 F- Home Buyers Plan Unedited CRA Tags 146.01(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. 5-931143 XXXXXXXXXX Robert Gagnon (613) 957-8953 Le 7 mai 1993 Monsieur, Objet: Régime d'accession à la propriété La présente est en réponse à votre lettre du 31 mars 1993 par laquelle vous nous posez une question concernant le régime d'accession à la propriété ("RAP"). ...