Search - 德国民法典第1993条

18 May 1993 Income Tax Severed Letter 9302575- Transfers of Funds Between RRSPs Unedited CRA Tags 146(16) 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 May 18, 1993 Dear Sirs: Re: Transfer of Funds between RRSPs This is in reply to your letter of January, 28, 1993, wherein you requested a ruling on the propriety of a request for the transfer of funds from one RRSP to another on behalf of one of your clients. ...

12 March 1993 Ministerial Letter 9304728 F- Occupational Therapist as Medical Expense Unedited CRA Tags 118.2(2) DM'S OFFICE (2) Y.S. 93-0735T ADM'S OFFICE (3) RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX The Honourable Otto Jelinek, Minister of National Revenue, has asked me to respond to your letter of January 31, 1993, in which you ask whether occupational therapists are considered to be medical practitioners for the purposes of the medical expense and disability tax credits. ... March 8, 1993 ...

18 May 1993 External T.I. 9310775 F- Foreign Property Limits Unedited CRA Tags 206(2), ITR 5000(1) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Foreign Property Limits for Registered Pension Plans This is in reply to your letter of April 6, 1993 in which you request a technical interpretation with respect to the foreign property limits for a registered pension fund. ... This change is applicable for months ending after 1989, except that for months in 1990, 1991, 1992, and 1993, the references to "20 per cent" shall be read as "12 per cent", "14 per cent", "16 per cent" and "18 per cent", respectively. ...

10 March 1993 Income Tax Severed Letter 9304217 F- Settlement of Debts Unedited CRA Tags 80(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. ... Le 10 mars 1993 BUREAU DE DISTRICT DE SHERBROOKE BUREAU PRINCIPAL Division des industries A l'attention de: Jean-Claude Fontaine financières Service aux entreprises Direction des décisions Robert Gagnon (613) 957-8953 7-930421 Paragraphe 80(1) La présente est en réponse à votre note de service du 3 février 1993 par laquelle vous nous demandez la position du Ministère relativement à l'application du paragraphe 80(1) de la Loi de l'impôt sur le revenu ("Loi") dans la situation suivante. ...

22 March 1993 Income Tax Severed Letter 9307565 F- Baux et ventes Unedited CRA Tags 13(4) 44(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. ... Shea-DesRosiers (613) 957-8953 A l'attention de XXXXXXXXXX Le 22 mars 1993 La présente fait suite à notre conversation téléphonique (XXXXXXXXXX/Aubé) du 17 mars 1993 concernant des opérations relatives aux baux et aux ventes. ...

1 June 1993 Income Tax Severed Letter 9313555 F- Impôt Partie I.3—Part I.3 Tax Unedited CRA Tags 181(3)(b) 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 1 juin 1993 Monsieur, La présente est en réponse à votre lettre du 25 avril 1993 dans laquelle vous demandez notre opinion concernant l'alinéa 181(3)b) de la Loi de l'impôt sur le revenu (ci-après la "Loi") lorsque les états financiers d'exercices antérieurs fournis pour fins de comparaison sont redressés ainsi que le solde des bénéfices non répartis au début de l'exercice courant lors de l'application rétroactive d'une modification comptable conformément au chapitre 1506 du Manuel de l'ICCA. ...

17 May 1993 Income Tax Severed Letter 9307297- RRSP Home Buyers' Plan Unedited CRA Tags 146.01 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. ... July 5, 1993 Ottawa District Office Head Office Client Assistance Financial Industries Division Attention: Estelle Donoghue D. Duff 169-14 957-8953 4-930729 XXXXXXXXXX Further to our telephone conversation (Donoghue/Duff) of March 22, 1993, we are forwarding correspondence from the aforementioned taxpayers to the Minister of National Revenue regarding their participation in the RRSP Home Buyers' Plan and the contributions they made to their RRSPs resulting in a possible income inclusion under provisions of the plan. ...

31 March 1993 Internal T.I. 9307337 F- Rent Free Unedited CRA Tags 12(1)(x), 9 March 31, 1993 CALGARY DISTRICT OFFICE HEAD OFFICE LARGE CASE FILES  Rulings Directorate   C. ... Bhaloo, Chief Landlord and Tenants- Rent Free Periods XXXXXXXXXX We are writing in response to your memorandum of March 5, 1993, seeking our views with regards to which years our rent free period position should be applied. ...

15 April 1993 Ministerial Letter 9307958 F- Prepaid Funeral Services Unedited CRA Tags 75(2) MINISTER/DM'S OFFICE  Y.S. 93-1392T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX The Honourable Otto Jelinek, Minister of National Revenue, has asked me to respond your letter of March 4, 1993, concerning the taxation of interest received on funds held in trust to provide funeral services. ... March 29, 1993 ...

19 April 1993 Ministerial Letter 9307978 F- Prepaid Funeral Service Unedited CRA Tags 75(2) MINISTER/DM'S OFFICE  Y.S. 93-1388T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX The Honourable Otto Jelinek, Minister of National Revenue, has asked me to respond to your letter of March 4, 1993, concerning the taxation of interest received on funds held in trust to provide funeral services. ... March 31, 1993 ...