Search - 德国民法典第1993条

22 October 1993 External T.I. 9317525- Frais de scolarité — Professionnels Unedited CRA Tags 8(1)(i)(i), 118.5   5-931752 XXXXXXXXXX Carole Chouinard   (613) 957-8953 A l'attention de XXXXXXXXXX Le 6 décembre 1993 Mesdames, Messieurs, Objet: Frais d'émission de permis de XXXXXXXXXX La présente est en réponse à votre lettre du 7 mai 1993 dans laquelle vous nous demandez notre opinion concernant l'admissibilité des frais d'émission de permis de l'organisme professionnel sus-mentionné à titre de frais de scolarité ou de cotisation professionnelle. ...

22 October 1993 Income Tax Severed Letter 9322307 F- Transfert de biens a l'ancien conjoint Unedited CRA Tags 146(16) 73(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. le 22 octobre 1993 Centre fiscal Shawinigan-sud Section des particuliers Section 334-2-4 et des entreprises de services C. Chouinard A l'attention de: Danielle Gélinas (613) 957-2098 7-932230 Patrimoine familial Comme suite à notre conversation téléphonique (Chouinard/Gélinas) du 21 octobre 1993, nous confirmons que, suite à la rupture d'un mariage: 1) un conjoint peut transférer à son ancien conjoint ou conjointe une partie ou la totalité de son REER sans conséquences fiscales, si toutes les conditions du paragraphe 146(16) de la Loi sont respectées; et 2) un conjoint peut transférer une partie d'un bien en immobilisation à son ancien conjoint ou conjointe en règlement de tout droit découlant de leur mariage, sans conséquences fiscales, en vertu du paragraphe 73(1) de la Loi. ...

15 November 1993 Ruling 9231471 F- Prepaid Funeral Services Unedited CRA Tags 75(2), 20(1)(c), 104   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Prepaid Funeral Services We are writing to advise you of the Department's current position concerning the taxation of interest received on funds held in trust to provide funeral services. ... In subsequent meetings with you and representatives of The Funeral Service Association of Canada, the Department agreed to delay until 1993 the implementation of the changes set out in our letter of May 1, 1992. ... It is intended that this legislation be effective for the 1993 taxation year. ...

8 November 1993 External T.I. 9325425- Citerne a purin Unedited CRA Tags ITR 24   5-932542 XXXXXXXXXX C. Dubé   (613) 957-8953 Le 8 novembre 1993 Monsieur, Objet: Catégorie de l'Annexe II du Règlement de l'impôt sur le revenu d'une citerne à purin La présente est en réponse à votre lettre du 16 août 1993 dans laquelle vous nous demandez si une citerne à purin acquise par votre cliente XXXXXXXXXX peut être comprise dans la catégorie 24 de l'Annexe II du Règlementde l'impôt sur le revenu (ci-après le «Règlement»). ...

18 November 1993 Income Tax Severed Letter 9329565 F- Prestations de Retraite Unedited CRA Tags 56(1)a)(i) 56(4) 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. 5-932956 XXXXXXXXXX M.Shea-DesRosiers (613) 957-8953 Le 18 novembre 1993 Monsieur, La présente fait suite à votre lettre du 30 septembre 1993 avec documents joints adressée au Centre fiscal de Shawinigan-Sud qui nous a été référée pour y donner suite. ...

23 November 1993 External T.I. 9322405 F- SR & ED Unedited CRA Tags 37(1)(a)(ii) XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Scientific Research & Experimental Development (SR&ED) This is in reply to your letter of July 30, 1993 wherein you requested further clarification that a fee arrangement charged by a non-resident company to a Canadian taxpayer for the right to manufacture or produce a product developed as a result of the SR&ED performed in Canada would not jeopardize the eligibility of the SR&ED expenditures for investment tax credits (ITC). ... Interpretation Bulletin IT-151R4, released on August 16, 1993, deals with SR&ED expenditures. ...

8 December 1993 Income Tax Severed Letter 932271A F- Deduction of RRSP Overcontribution Unedited CRA Tags 146(1) earned income, 146(5) PRINCIPAL ISSUES: Whether over-contribution to RRSP may be deducted in years following maturity of RRSP. ... LEGAL: FINANCE OPINION: JURISPRUDENCE: RCT PUBLICATIONS: HAA NUMBER: 7255-3 Dear XXXXXXXXXX This is further to our letter of August 27, 1993, in which we replied to your letters of August 5 and August 12, 1993, concerning excess contributions made to your registered retirement savings plan (RRSP). ...

18 November 1993 Income Tax Severed Letter 9323582- Tuition Tax Credit Unedited CRA Tags 118.5 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. ... Zion (613) 957-2140 November 18, 1993 Dear XXXXXXXXXX Re: XXXXXXXXXX—Tuition Fee Certification We are writing in reply to you letter of August 9, 1993 regarding whether or not the fees paid to attend your lecture series would qualify as tuition fees for the purpose of subparagraph 118.5(1)(a) of the Income Tax Act (the Act). ...

7 December 1993 External T.I. 9329715 F- RRSP Qualified Investments Unedited CRA Tags ITR 4900 PRINCIPAL ISSUES: Revenue's refusal to rule on the eligibility of a specific bond as a qualified investment for an RRSP. ... REASONS FOR POSITION TAKEN: General Policy FINANCE OPINION: na JURISPRUDENCE: na RCT PUBLICATIONS: IC70-6R2 HAA NUMBER: HAA 7255-7 Attention:  XXXXXXXXXX Dear Sirs: RE:  Qualified Investments and Foreign Property This is in reply to your letter of October 7, 1993, in response to our letter of July 21, 1993, requesting clarification of why a ruling could not be given concerning the status of certain bonds as qualified RRSP investments. ...

7 December 1993 Income Tax Severed Letter 9333975- Retiring Allowances—Interest Unedited CRA Tags 248(1) 60(j.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. ... RULINGS DIRECTORATE CORRESPONDENCE SUMMARY DOCUMENT TYPE OPINION PRINCIPAL ISSUES: DISTINGUISH INTEREST FROM RETIRING ALLOWANCE POSITION TAKEN: NA REASONS FOR POSITION TAKEN: QUESTION OF FACT FINANCE OPINION: JURISPRUDENCE: RCT PUBLICATIONS: IT396R HAA NUMBER: HAA7278-1 5-933397 XXXXXXXXXX (613) 957-8953 Attention: XXXXXXXXXX December 7, 1993 Dear Sirs: Re: Severance payments This is in reply to your letter of November 17, 1993, in which you asked how the payment of interest in respect of a severance payment should be treated for tax purposes. ...