Search - 德国民法典第1993条

7 December 1993 Income Tax Severed Letter 9335565- Accident Insurance Policy Unedited CRA Tags 138(12)(f) 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. ... LEGAL: FINANCE OPINION: JURISPRUDENCE: RCT PUBLICATIONS: HAA NUMBER: 6562 933556 XXXXXXXXXX (613) 957-8953 Attention: XXXXXXXXXX December 7, 1993 Dear Sirs: Re: Proceeds of an Accident Insurance Policy This is with respect to your letter dated December 3, 1993 concerning the above. ...

10 December 1993 Income Tax Severed Letter 9333055- Witholding Tax Exemption Unedited CRA Tags 212(1)(b)(vii0 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. ... LEGAL: FINANCE OPINION: JURISPRUDENCE: RCT PUBLICATIONS: HAA NUMBER: XXXXXXXXXX 933305 Attention: XXXXXXXXXX December 10, 1993 Dear Sirs: Re: Subparagraph 212(1)(b)(vii) of the Income Tax Act (the"Act") This is in reply to your letter of November 11, 1993, wherein you requested an opinion with respect to the application of subparagraph 212(1)(b)(vii) of the Act to a particular fact situation. ...

9 December 1993 Income Tax Severed Letter 9330895 F- Two conjoints bénéficiaires Unedited CRA Tags 146(8.8) 252(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. ... JURIDIQUE: n/a OPINION DE FINANCE: n/a JURISPRUDENCE: n/a PUBLICATIONS DE REVENU CANADA IMPOT: n/a DOSSIER SUJET: HAA 7255 5-933089 XXXXXXXXXX (613) 957-8953 A l'attention de XXXXXXXXXX Le 9 décembre 1993 Monsieur, Madame, Objet: Régime enregistré d'épargne-retraite (REER)—paragraphe 146(8.8) de la Loi de l'impôt sur le revenu (la "Loi") La présente fait suite à votre lettre du 23 septembre 1993 que le bureau de district de Québec nous a transmise et qui concerne une demande d'interprétation relative au paragraphe 146(8.8) de la Loi. ...

2 June 1993 Income Tax Severed Letter 9314150- Is a Non-U.S. Corporation a Resident under U.S. ... CORPORATE MANAGEMENT TAX CONFERENCE ROUND TABLE JUNE 1993 Crown Forest Question 6 In the decision of the Federal Court (Trial Division) in Crown Forest Industries Ltd. v. the Queen (92 DTC 6305), it was held that the plaintiff was entitled to the benefits of the Canada-U.S. ... Harding Date: June 2, 1993 Control #931415 ...

1993 Internal T.I. 9330307 F- Trust Allocation of Income Unedited CRA Tags 104(19), 104(12) December 9, 1993 Vancouver District Office Head Office K.F. Slawson Rulings DirectorateChief of Audit (613) 957-8953 Attention:Ted Fitz-Clarke 933030 Meeting with XXXXXXXXXX We are writing in response to your request of October 20, 1993 in which you asked us to respond to a question submitted by the XXXXXXXXXX The issue required additional consideration with the result that we could not meet your deadline. ...

1993 External T.I. 9334315 F- Ontario Farm Start Program Unedited CRA Tags 12(1)(x), 53(2)(s), 53(2.1), 53(2)(k) XXXXXXXXXX 5-933431 Attention:  XXXXXXXXXX January 14, 1994 Dear Sirs: RE:  Ontario Farm Start Program We are writing in reply to your letter of November 24, 1993 and your inquiry of August 1993 regarding the tax treatment of grants received under the above-captioned program. ...

1993 External T.I. 9336585 F- RRSP Investment in Call Options Unedited CRA Tags 206(1) foreign property, ITR 4900(1)(e) RULINGS DIRECTORATE CORRESPONDENCE SUMMARY PRINCIPAL ISSUES: Whether U.S. options to acquire shares (of a "Canadian corporation") listed on prescribed stock exchange in Canada are foreign property. ... LEGAL: FINANCE OPINION: JURISPRUDENCE: RCT PUBLICATIONS: IT-412R, IT-320R2 (para. 14) HAA NUMBER: 7255-7 XXXXXXXXXX 933658 Attention:  XXXXXXXXXX January 20, 1994 Dear Sirs: RE:  Registered Retirement Savings Plan (RRSP) Investment in Call Options This is in reply to your letter received December 15, 1993, concerning the purchase of call options listed on a U.S. exchange where the stock underlying the option is that of a Canadian corporation. ... The Department of Finance announced on February 4, 1993, however, a proposed amendment to paragraph 4900(1)(e) of the Income Tax Regulations to the effect that a warrant or right is a qualified investment if it gives the holder the right to acquire either immediately or in future property all of which is a qualified investment for the plan trust. ...

1993 Internal T.I. 9311837 F- Indian Exemption Unedited CRA Tags 81(1)(a) January 11, 1994 Saint John District Office Head Office   Rulings Division   (613)  957-8953 Attention:  Beth Roy XXXXXXXXXX Exemption Under The Indian Act This is in reply to your round trip memorandum of April 19, 1993, wherein you asked whether employment income of an Indian living on a reserve and performing duties off reserve as a school teacher XXXXXXXXXX Facts: XXXXXXXXXX XXXXXXXXXX Our Comments: In the 1991 year employment income was exempt if the employer was resident on the reserve or the employee worked on the reserve. ... As you may be aware, the 'Indian Act Exemption for Employment Income Detailed Guidelines' were issued by the Department on December 15, 1993 in response to the Williams decision (92 DTC 6320) and are relevant for taxation years after 1991. ...

23 December 1993 Internal T.I. 9335957 F- Overseas Employment Tax Credit-Subcontractor (7070-7) Unedited CRA Tags 122.3(1)(b)(i), 122.3 December 23, 1993 Edmonton District Office Head Office Source Deductions Rulings Directorate   (613)  957-8953 Attention:  D. Hamel Overseas Employment Tax Credit ("OETC") This is in reply to your memorandum of November 15, 1993 in which you asked us to confirm the Department's position with respect to Keith Harding's Decision Summary of November 17, 1992. ...

1 November 1993 External T.I. 9330710- Partie I.3 Unedited CRA Tags 181.4   DIRECTION DES DÉCISIONS SOMMAIRE DE LA CORRESPONDANCE TYPE DE DOCUMENT: Réponse de table ronde PRINCIPALES QUESTIONS: Quel est le degré d'utilisation d'un actif pour 181.4a) POSITION ADOPTÉE: Aucun degré d'utilisation sera utilisé RAISONS POUR POSITION ADOPTÉE: 181.1a) réfère seulement à un actif atilisé JURIDIQUE: 7248-59 du 23 novembre 1989 OPINION DE FINANCE: XXXXXXXXXX JURISPRUDENCE: s/o PUBLICATIONS DE REVENU CANADA IMPÔT: s/o DOSSIER SUJET: HAA 1250-4 HAA 5638-3 Table ronde de l'APFF-Colloque "la taxe sur le capital" le 16 novembre 1993 Question 11. ... Ghislain Martineau 5-933071 1er novembre 1993 ...