Search - 德国民法典第1993条

20 August 1993 External T.I. 9321945 F- Transfer From Insurance RRSP Unedited CRA Tags 146(1) retirement income, 146(16) XXXXXXXXXX   Dear XXXXXXXXXX RE:  Transfer of Funds from Registered Retirement Savings Plan (RRSP) This is in reply to your letter of June 14, 1993, which was forwarded to us by the Registered Plans Division. You enclosed your letter of April 22, 1993, to the Victoria District Office and the reply of May 28, 1993, from the Surrey Taxation Centre. ...

3 September 1993 Income Tax Severed Letter 9232527- Allocating Income to a Retired Partner Residual Interest Unedited CRA Tags 96(1.1) 96(1) 100(2) 40(3) 98.1 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. ... September 3, 1993 Hamilton D.O. Merchandising, Manufacturing Business Audit and Partnerships Section 1214-143-31 Franklyn S. ... However, pursuant to the telephone conversation (Gillman/Grzenda) on June 28, 1993, due to the difficulty in obtaining information from the taxpayer, you agreed that we would provide general comments with respect to subsection 96(1.1) of the Act and that you would apply these comments to the fact situation yourself after obtaining the necessary information. ...

27 September 1993 Income Tax Severed Letter 9314856- Segregated Fund—Non-capital Losses Unedited CRA Tags 138.1(1)(f) 104(13) 104(13.1) 111(1)(a) 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. ... September 27, 1993 Assessment of Returns Directorate Rulings Directorate T2 and T3 Programs Division B.G. ... Le Sage 931485 XXXXXXXXXX This is in reply to your memorandum dated May 19, 1993 with which you forwarded a copy of a letter dated May 18, 1993 from XXXXXXXXXX requesting the Department's views on tax reporting on T3 Supplementaries in respect of negative income arising on segregated funds. ...

22 December 1993 Administrative Letter 9316286 F- Is the Clawback of OAS an Income or Profits Tax (7793-5) Unedited CRA Tags 180.2, 56(1)(a)(i), 110(1)(f), Article II Provincial and InternationalRulings Directorate Relations Division Attention:  E.E. ... Section 180.2 of the Act provides for a tax ("clawback") of old age security benefits and, for taxation years before 1993, family allowance benefits where the individual's income is in excess of $50,000. Section 180.2 imposes a tax on every individual for each taxation year equal to the lesser of: (a)     the net amount of benefits received under the Old Age Security Act or, for taxation years before 1993, family allowance under the Family Allowances Act, and (b)     15% of net income in excess of $50,000 (indexed after 1988). ...

22 October 1993 Income Tax Severed Letter 932308A- PHSP & Same Sex Issue Unedited CRA Tags 6(1)(a) 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. ... AUTHOR SUBJECT OR CORPORATE CASE FILE October 22, 1993 XXXXXXXXXX Dear XXXXXXXXXX I am writing in reply to your letter of July 27, 1993, concerning the taxation of employer-provided benefits offered to employees. ... Humenuk (957-2134) September 13, 1993 File #932308 ...

25 October 1993 External T.I. 9327145 F- Foreign Property Limit in RRSP Unedited CRA Tags 206(2) XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sir/Madam: This is in reply to your letter of September 14, 1993 and further to our letter of June 17, 1993 concerning the foreign content rules in section 206 of the Income Tax Act (the "Act"). ... Our Comments: As explained in our letter of September 14, 1993, the Income Tax Act (the "Act") provides that the percentage of an RRSP's property consisting of foreign property is measured using the "cost amount" of the properties held by the RRSP. ...

16 November 1993 External T.I. 9312915- Remaniement de capital Unedited CRA Tags 86(2), 110.6(7)(b), ITR 6205(2)   5-931291 XXXXXXXXXX C. Dubé   (613) 957-8953 Le 16 novembre 1993 Monsieur, Objet: Le paragraphe 86(2), l'alinéa 110.6(7)b) de la Loi de l'impôt sur le revenu et l'alinéa 6205(2)a) du Règlement de l'impôt sur le revenu La présente est en réponse à votre lettre du 29 avril 1993 concernant l'objet mentionné en titre. ... Vous désirez connaître la position du Ministère dans la situation hypothétique décrite ci-après. 1-     Monsieur A détient 100% des actions de la compagnie A lesquelles lui ont été émises comme suit:-     100 actions ordinaires,-      2 000 actions privilégiées de roulement      Les actions privilégiées de roulement ont une valeur de rachat de 2 millions $, soit la juste valeur marchande (JVM) de la contrepartie reçue au moment de leur émission en 1987. 2-      Les actions privilégiées sont des actions prescrites au sens de l'alinéa 6205(2)a) du Règlement de l'impôt sur le revenu (ci-après le «Règlement»). 3-      La JVM de la compagnie A a sensiblement diminué en 1993 en raison de la récession, de sorte que la JVM des actions privilégiées est de 1,5 million $ et la JVM des actions ordinaires est nulle. 4-      Afin de réduire ses impôts au décès, Monsieur A se propose d'effectuer un remaniement de capital, en vertu de l'article 86 de la Loi de l'impôt sur le revenu (ci-après la «Loi») par lequel, il échangerait ses actions privilégiées, rachetables à 2 millions $ en contrepartie d'actions privilégiées d'une autre catégorie, rachetables à 1,5 millions $. 5-      Les actions privilégiées, rachetables à 2 millions $ seront obligatoirement annulées par la compagnie A et ce, en vertu de sa loi constitutive. 6-      Monsieur A souscrira également à de nouvelles actions ordinaires pour une valeur nomimale. ...

18 November 1993 External T.I. 9322615- Prix remis à une émission Unedited CRA Tags 56(1)(n)   7-932261 XXXXXXXXXX L. Roy   (613) 957-8953 A l'attention de XXXXXXXXXX Le 18 novembre 1993 Mesdames, Messieurs, Objet: Prix remis pour participation à une émission La présente est en réponse à votre lettre du 16 juillet 1993 par laquelle vous nous demandez notre opinion concernant l'imposition de prix remis lors de la participation d'une personne à une émission de télévision ou de radio. ... Le paragraphe 16 du bulletin interprétation IT-75R3 intitulé «Bourses d'études, bourses de perfectionnement (fellowships), bourses d'entretien, récompenses et subventions de recherches» du 4 octobre 1993, établit le genre de récompenses visées par l'alinéa 56(1)n) de la Loi. ...

3 December 1993 Income Tax Severed Letter 9329555- Multi-employer Plan Convert to Single Plan Unedited CRA Tags 6(1)(f) ITAR 19 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. ... Humenuk (613) 957-2134 Attention: XXXXXXXXXX December 3, 1993 Dear XXXXXXXXXX Re: Wage Loss Replacement Plans We are replying to your letter of October 12, 1993 concerning the status of your client's long term disability plan. Reference is also made to our telephone conversation of November 24, 1993 (XXXXXXXXXX/Humenuk). ...

1993 External T.I. 9332815 F- Clawback of Old Age Security Benefits (7200-1) Unedited CRA Tags 180.2, Article XVIII 933281 XXXXXXXXXX December 9, 1993 Dear XXXXXXXXXX RE:  Clawback of benefits provided under the Old Age Security Act This is in reply to your letter of November 2, 1993 concerning the repayment of Old Age Security benefits ("clawback") received under the Old Age Security Act when an individual's income is in excess of a base amount. ... For each taxation year it is equal to the lesser of: (a)      the net amount of benefits received under the Old Age Security Act or, for taxation years before 1993, family allowance under the Family Allowances Act, and (b)      15% of net income in excess of $50,000 (indexed) The Technical Notes prepared by the Department of Finance and issued with respect to the legislation (outlined immediately above) implementing the clawback of the Old Age Security benefits indicated that such tax constitutes a repayment by the individual of all or a portion of the those benefits where that individual's income exceeds the base amount ($53,215 in 1992). ...