Search - 德国民法典第1993条

10 June 1993 External T.I. 9314295 F- RRSP Home Buyers' Plan Unedited CRA Tags 146.01 XXXXXXXXXX Dear XXXXXXXXXX RE:  RRSP Home Buyer' Plan This is in response to your letter of May 10, 1993, requesting if you could participate in the Home Buyers' Plan to use funds in your registered retirement savings plan ("RRSP") to buy your former wife's interest in the family home. ...

10 June 1993 External T.I. 9314755 F- International Bank For Reconstruction and Development Unedited CRA Tags 206(1) foreign property ITR 4900(1)(l)(i)   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Madam/Sir: This is in reply to your letter of April 20, 1993 concerning qualified investments for a registered retirement savings plan ("RRSP"). ...

23 June 1993 External T.I. 9314545 F- Rent Free Period Unedited CRA Tags 18 XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Rent Free Periods This is in reply to your letter of May 17, 1993, concerning the tax treatment to a lessee during a rent-free period in a lease. ...

9 June 1993 External T.I. 9315110 F- Reserve on Sale of Canadian Resource Property Unedited CRA Tags 20(1)(n) RESERVE RE: SALE OF CANADIAN RESOURCE PROPERTY QUESTION 18 In what circumstances, if any, will Revenue Canada allow a taxpayer to claim a reserve under subsection 20(1)(n) where he has sold a Canadian resource property ("CRP") and a portion of the proceeds in respect of the sale are not due until after the end of the year in which the CRP is sold? ... CPTS  June 17, 1993 ...

8 June 1993 External T.I. 9315130 F- Resource Expenditures and Depreciable Property Unedited CRA Tags 13(21) depreciable property, 66.1(6)(a), 66.2(5)(a)   CANADIAN EXPLORATION EXPENSES & DEPRECIABLE PROPERTY QUESTION 20 Does Revenue Canada believe that the capital cost of a depreciable asset that otherwise meets the definition of Canadian Exploration Expense ("CEE") or Canadian Development Expense ("CDE") may be included in the cumulative accounts in respect of such expenses, and amortized at a 100% or 30% rate, as the case may be; or does Revenue Canada believe that the cost of depreciable property must always be amortized in the form of capital cost allowance? ... CPTS  June 17, 1993 ...

9 June 1993 External T.I. 9315240 F- Site Restoration Unedited CRA Tags 9 SITE RESTORATION QUESTION 42 Where a taxpayer incurs site restoration costs to return land used as a service station site to its original condition, what is Revenue Canada's view of the income tax treatment of these expenditures? ... CPTS  June 17, 1993 ...

17 June 1993 External T.I. 9316295 F- Years of Service for Retiring Allowance Rollover Unedited CRA Tags 60(j.1) Mr. ... Zalite: RE:  Roll-Over of Severance Pay to a Registered Retirement Savings Plan ("RRSP") This is in reply to your letter of May 26, 1993, in which you ask whether the total years of service with an employer, whether continuous or discontinuous, can be included in the calculation of the maximum amount that may be transferred on a tax deferred basis to a RRSP. ...

30 March 1993 External T.I. 9303540 F- Contractor Income Unedited CRA Tags 9, 12(1)(a), 20(1)(m) 1993 EDMONTON DISTRICT OFFICE INFORMATION SESSION RE:  Contractor QUESTION #1 A Canadian company (Canco) obtains contracts for the sale of large turbines and compressors. ...

30 June 1993 External T.I. 9317695 F- Deferred Salary Leave Plan (DSLP) Unedited CRA Tags ITR 6801(a)(iv) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Deferred Salary Leave Plan (DSLP) This is in reply to your facsimile of April 29, 1993 sent to the London District Taxation Office which was forwarded to this Directorate, requesting a technical interpretation with respect to the XXXXXXXXXX DSLP. ...

30 March 1993 External T.I. 9303480 F- Interest- Profit Participation Unedited CRA Tags 20(1)(c) 1993 EDMONTON DISTRICT OFFICE INFORMATION SESSION RE:  Profit Participation / Interest QUESTION #3 What is the Department's position in respect of profit participation under a "loan" agreement? ...