Search - 德国民法典第1993条

All references herein to section or components thereof are to the Income Tax Act S.C. 1970-71-72, c.63 as amended consolidated to June 10, 1993 (the “Act”) unless otherwise indicated, and all terms used herein that are defined in the Act have the meaning given in such definition unless otherwise indicated. ...

The Organization for the Harmonization of Business Law in Africa (“OHADA”) was established by the Treaty on the Harmonization of Business Law in Africa (OHADA) signed on October 17, 1993 in Port – Louis (Mauritius) and revised in Québec (Canada) on October 17, 2008. 12. ...

ROUND TABLE ON FEDERAL TAXATION APFF- 1994 ANNUAL MEETING Question 10 Opinions Issued by Revenue Canada During the 1993 APFF meeting, it was mentioned that district taxation offices may give opinions on specific questions. ... The Queen (1993 DTC 965), the taking over by a supplier of a taxpayer's debt to a third party was considered a payment received by the taxpayer to induce him to purchase the supplier's products. ... ROUND TABLE ON FEDERAL TAXATION APFF- 1994 ANNUAL MEETING Question 44 Permanent Establishment In a technical interpretation issued by the Reorganizations and Foreign Division on 28 June 1993, Revenue Canada states the view that the sales force of a corporation resident in a country may be a permanent establishment in another country within the meaning of the Canada-US tax convention regardless of whether or not the sales persons are empowered to bind the corporation. ...

With respect to deaths occurring after November 10, 1988 but before November 10, 1995:- where on November 9, 1995 the last return has not been filed, the claim could be made on filing or within the normal reassessment period for that return;- where on November 9, 1995 the last return has been filed but not yet assessed, the claim could be made prior to the file being assessed or within the normal reassessment period of that return;- where on November 9, 1995 the last return has been filed and assessed, the claim must be made on or before the later of November 9, 1996 and the date on which the normal reassessment period expires;- where the last return was initially assessed on or before November 9, 1993, the claim for the refund must be filed on or before November 9, 1996; and- where the last return was initially assessed after November 9, 1993, the claim must be filed within the normal reassessment period for that return. ... Gardner, "Cross-Border Dimensions of Estate and Trust Planning: A US Perspective", 1993 Canadian Tax Foundation Conference Report, 39:1- 39:15 6. Bender's Master Federal Tax Handbook, "Estate and Gift Taxes", 1993 Edition APPENDIX D Information Required to Process Canadian Tax Credit General Information Required for Every Claimant of Canadian Tax Credit for U.S. ...

At the 1993 Annual Canadian Tax Foundation Conference (4M0966 (February 7, 1994)), Rulings stated the following in respect to question 11: All amounts payable or receivable pursuant to an interest rate swap agreement will be considered to be on account of income and will be included in or deductible from the income of the taxpayer pursuant to section 9 of the Act. ...

It, therefore, should not be surprising that the same transaction may properly be assessed differently for different purposes: see generally Friedberg v Canada, [1993] 4 S.C.R. 285, at p. 286, per Iacobucci J. ...

Gestionnaire de la section du secteur financier et des entités exonérées Direction des décisions en impôt Direction générale de la politique législative et des affaires réglementaires ENDNOTES 1 Aux fins de la présente, nous désignons cette partie de l'article XXXXXXXXXX de l'Entente comme la Première partie de l'Entente. 2 AGENCE DU REVENU DU CANADA, Bulletin d'interprétation IT-113R4 Avantages conférées aux employés- options d'achats d'actions, 7 août 1996. 3 AGENCE DU REVENU DU CANADA, interprétation technique 2003-000364, 1er avril 2003. 4 Précité, note 2. 5 AGENCE DU REVENU DU CANADA, Bulletin d'interprétation IT-450 Échange d'actions au pair, 8 avril 1993. 6 Précité, note 3. 7 Précité note 5, par.7. 8 Précité, note 3. ...

Le sous-ministre du revenu du Québec, [1993] R.D.F.Q. 10, le juge Lachapelle de la Cour du Québec en faisant référence à des décisions antérieures fait le commentaire suivant: Le juge Poirier, dans la cause Marcelon fait une analyse de la jurisprudence et de la doctrine française et, s'appuyant entre autres sur l'arrêt McCool de la Cour suprême, conclut comme le juge Adolphe Prévost que la tradition d'une somme d'argent est une condition essentielle du contrat de prêt. ...

À ce sujet, la position de l'ARC est décrite au numéro 15 du Bulletin d'interprétation IT-109R2- Sommes impayées (23 avril 1993), comme suit: Problèmes concernant l'article 78 15. ...

(London: Barry Rose Publishers, 1993)]. Another familiar definition that has been cited with judicial approval is: A trust is an equitable obligation binding a person (called the trustee) to deal with property owned by him (which is called the trust property, being distinguished from his private property) for the benefit of persons (who are called the beneficiaries or, in the old cases, cestui que trust), of whom he may himself be one, and anyone of whom may enforce the obligation. ...