Search - 德国民法典第1993条

However, where an individual immigrated to Canada owning an interest in a deferred annuity prior to 1993, the predecessor provision to subsection 128.1(1) of the Act, being subsection 48(3) of the Act, would not ordinarily result in a deemed a disposition and reacquisition of an interest in such an annuity since subsection 48(3) of the Act only applied to certain types of "capital property". ...

As was stated in a 1993 article presented by Mr. Strain to the Canadian Tax Foundation: "A policy holder is not in a position to monitor the exempt status of a policy. ...

Vous mentionnez que dans une interprétation (#9328705) daté du 18 novembre 1993, le Ministère a indiqué que le paragraphe 245(2) pourrait s'appliquer dans la situation suivante: In the situation where an estate transfers the voting shares of a corporation to a trust in order to circumvent the application of subsection 85(4) of the Act, it is our view that subsection 245(2) of the Act could apply to the series of transactions to deny the carry back of capital losses. ...

Such deemed disposition would have otherwise occurred on January 1, 1993 by reason of paragraph 104(4)(b) of the Act. ...

However, where an individual immigrated to Canada owning an interest in a deferred annuity prior to 1993, the predecessor provision to subsection 128.1(1) of the Act, being subsection 48(3) of the Act, would not ordinarily result in a deemed a disposition and reacquisition of an interest in such an annuity since subsection 48(3) of the Act only applied to certain types of "capital property". ...

Tel que mentionné au paragraphe 3 du Bulletin d'interprétation IT-367R3, «... aprEs 1993, tous les immeubles résidentiels A logements multiples, indépendamment de la date A laquelle ils ont été construits ou acquis, seront des biens locatifs et seront assujettis aux restrictions relatives A la dépense pour amortissement, conformément au paragraphe 1100(11).» ...

Our position with respect to salaries paid to employee-shareholders of a corporation earning investment income was set out at the 1981 Canadian Tax Foundation Conference and confirmed at the 1990 and 1991 conferences (clarification on the subject generally was also provided at the 1984 and 1993 conferences). ...

A la page 4 du guide 1993 d'impôt supplémentaire "Déductions pour les habitants de régions désignées" (ci-après le guide), il est précisé qu'on entend par "lieu principal de résidence" l'endroit où une personne vit de façon régulière et habituelle. ...

Unless as otherwise stated all references to statute are to the Income Tax Act S.C. 1970-71-72, c.63 as amended consolidated to June 10, 1993 (the "Act"). ...

C-16.1, The Rural Development Bonds Act S.M. 91-92, c. 47, the Community Economic Development Act 1993 S.O. 93, c. 26, or the New Brunswick Community Development Bond Program through which financial assistance is provided under the Economic Development Act N.B. 75, c. ...