Search - 德国民法典第1993条

16 April 1993 Income Tax Severed Letter 9304735- Property Transfer by Spouses Unedited CRA Tags 73(1) 74.2(1) 74.5(1) 74.5(3) 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. ... Fontaine (613) 957-4364 April 16, 1993 Dear Sir: Re: Transfer of Property between Spouses This is in reply to your letter dated February 9, 1993 concerning two transfers of property from a wife to her husband. ... You have requested an opinion (as confirmed in our telephone conversation (Fontaine/XXXXXXXXXX) of February 26, 1993) and since there is no charge for a written opinion, your deposit has been returned. ...

Canco expected the amount of the second dividend to be determined by January 31, 1993. ... On January 1, 1993, Japanco transferred all the issued and outstanding shares of Canco to USco. Canco intends to remit the Part XIII tax required under the Act, when the dividends are paid on January 15, 1993 in the case of the first dividend and for the second dividend, on the 15th day of the month when the amount of the second dividend is ascertained. ...

20 May 1993 External T.I. 9303615 F- Reasonably Regarded as Attributable Unedited CRA Tags 126(7) non-business income tax XXXXXXXXXX Attention:  XXXXXXXXXX May 25, 1993 Dear Sir: This is further to your letter of February 1, 1993 concerning the meaning of the terms "reasonably be regarded as attributable to" referred to in subparagraph 126(7)(c)(vi) of the Income Tax Act (the "Act") in the following factual situation. ... The individual's employment in the foreign country meets the conditions as set out in subsection 122.3(1) and is consequently eligible to claim an Overseas Employment Tax Credit of $18,667 (see Schedule 1 attached to your letter of February 1, 1993). ...

3 June 1993 External T.I. 9309695- Corporations associées Unedited CRA Tags 256(1)(e), 256(1.2)(b)   5-930969 XXXXXXXXXX M. Séguin   (613) 957-8953 A l'attention de XXXXXXXXXX Le 3 juin 1993, Monsieur, La présente est en réponse à votre lettre du 13 janvier 1993, laquelle nous a été transmise par le Centre fiscal de Jonquière et reçu ici le 2 avril 1993. ...

21 June 1993 External T.I. 9302205 F- Date of Acquisition For Transferred Prop Re 110.6 Limit Unedited CRA Tags 110.6(18)   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Capital Gains Exemption on Real Estate disposed of after February 1992 We are replying to your letter of January 20, 1993 concerning the effect of a transfer of property between spouses on the transferee's ability to claim a capital gains exemption on any subsequent disposition thereof. ... Section 110.6 of the Income Tax Act (the Act) was amended by Chapter 24 of the 1993 Statutes (Bill C-92) which received Royal Assent on June 10, 1993 to limit the capital gains exemption claimed in respect of real estate gains. ...

7 June 1993 Administrative Letter 9303236 F- Interest Free Loans Under Dnd Disability Plan Unedited CRA Tags 80.4 A. ... He points to the fact that the employer wishes to avoid a negative financial impact to the employees who received these loans prior to 1993. ... Exhibit 3 of XXXXXXXXXX's May 11, 1993 submission states that the experience refund is calculated, in part, on the expenses of the plan which include the net amount related to the rehabilitation loans. ...

11 June 1993 Income Tax Severed Letter 9314405 F- ITC ou CII Unedited CRA Tags 127(9) 88(1)(E.3) 127(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. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère. 5-931440 XXXXXXXXXX Marc Vanasse (613) 957-8953 A l'attention de XXXXXXXXXX Le 11 juin 1993 Mesdames, Messieurs, Objet: Crédit d'impôt à l'investissement ("CII") La présente est en réponse à votre lettre du 14 mai 1993 dans laquelle vous demandez notre opinion concernant l'ordre de priorité d'utilisation des CII dans les circonstances particulières décrites dans votre lettre. ... Nous sommes d'opinion que, selon les circonstances décrites dans votre lettre, les CII de la corporation mère à l'égard des dépenses qu'elle a faites pour l'année d'imposition se terminant après la liquidation ne seraient pas considérés, selon la division 127(5)b)(ii)(A) de la Loi, comme étant déductibles pour l'année d'imposition au cours de laquelle les dépenses ont été faites dans la mesure où le CII découlant des dépenses faites par la filiale a suffi à éliminer l'impôt payable par ailleurs par la corporation mère dans l'année 1993. ...

24 June 1993 Income Tax Severed Letter 9316445 F- Exemption de gains en capital Unedited CRA Tags 110.6(2.1) 110.6(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. ... Séguin (613) 957-8953 Le 24 juin 1993, Monsieur, La présente est en réponse à votre lettre du 17 mars 1993 (reçue le 2 juin 1993) laquelle était accompagnée d'une copie de votre lettre du 20 octobre 1992 dans laquelle vous demandiez notre opinion concernant l'exemption de gain en capital de 400 000$. ...

30 June 1993 Income Tax Severed Letter 9318685- Employment Benefit—Ontario PST (Insurance) Unedited CRA Tags 6(1)(a) 6(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. ... Szeszycki (613) 957-2135 Attention: XXXXXXXXXX June 30, 1993 Dear XXXXXXXXXX Re: Ontario Sales Tax on Insurance Premiums This is in reply to your facsimile transmission of June 28, 1993 in which you requested confirmation of the correct income tax treatment of amounts paid by the employer in respect of the province of Ontario's proposed retail sales tax levy on insurance premiums. ... The retail sales tax levy to which you refer is the one proposed in the Ontario Budget as presented to the Ontario legislature on May 19, 1993. ...

22 July 1993 External T.I. 9317785 F- Employment Benefits- Ontario Insurance Levy Unedited CRA Tags 6(1)(a), 6(1)(f), 6(4) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Tax Implications of Ontario Budget Changes This is in reply to your letter of June 15, 1993 in which you requested clarification of Revenue Canada's position with respect to the treatment of the payment of a provincial retail sales tax on insurance premiums, as proposed in the Ontario Budget of May 19, 1993. ... Although your letter indicated that this tax will now become visible to the payee, along with the new 8% tax, as a tax levy on what you have termed the "base premium cost", in a telephone conversation of July 7, 1993 (XXXXXXXXXX/Szeszycki) you clarified that such is no longer the case; the 2% levy will continue to form part of the base premium as it has in the past. ...