Search - 德国民法典第1993条

8 February 1993 Income Tax Severed Letter 9302635- Credits under the Quebec Mining Duties Act Unedited CRA Tags 12(1)(x) 930263 XXXXXXXXXX A.A. Cameron (613) 957-8975 Attention: XXXXXXXXXX February 8, 1993 Dear Sirs: Re: Quebec Mining Tax Credits Paragraph 12(1)(x) of the Income Tax Act (the "Act") This is further to our letter of December 3, 1992 concerning cash payments by the Government of Quebec under section 32 of the Quebec Mining Duties Act. ...

20 January 1993 Income Tax Severed Letter 9301236 F- Rent Free Periods Unedited CRA Tags 9, 18(1)(a) January 20, 1993 Audit Technical SupportRulings Directorate DivisionC. ...

22 January 1993 Ministerial Letter 9301348 F- Taxation of Indians- XXXXXXXXXX Unedited CRA Tags 81 ADM'S OFFICE (3) ADM 920582 RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX Thank you for your letter of January 7, 1993, concerning the taxation of Status Indians employed by your client, XXXXXXXXXX I am enclosing for your information a letter issued by the Department on December 29, 1992, dealing with some of the changes to the way Revenue Canada will be applying the Indian Acttax exemption as a result of the Supreme Court of Canada's decision in Glenn Williams v. ...

1 June 1993 External T.I. 93061850- Prestations d'assurance-salaire Unedited CRA Tags 6(1)(f) XXXXXXXXXX 5-930618 C. Dubé (613) 957-8953 A l'attention de XXXXXXXXXX Le 1er juin 1993 Mesdames, Messieurs, Objet: Régime d'assurance collective XXXXXXXXXX Imposition des prestations d'assurance-salaire La présente est en réponse à votre lettre du 18 février 1993 dans laquelle vous demandez notre opinion concernant l'objet mentionné en titre. 1- Vous nous soumettez que le régime d'assurance collective XXXXXXXXXX est régi par les conventions collectives XXXXXXXXXX (ci-après "convention"). 2- La section XXXXXXXXXX définit les régimes d'assurance applicables aux salariés. 3- XXXXXXXXXX. 4- Le texte de la convention collective détermine le partage global des primes d'assurance-collective de ce groupe, XXXXXXXXXX. 5- XXXXXXXXXX. 6- Les employeurs s'assurent ainsi que chaque employé paie la totalité de la prime du régime d'assurance-salaire de longue durée. 7- En raison de cette interprétation, vous êtes d'avis que les prestations qui sont reçues en vertu du régime d'assurance-salaire de longue durée devraient être exonérées d'impôt. ...

2 November 1993 External T.I. 9330660- Participation dans les profits Unedited CRA Tags 181.2(3)(g) DIRECTION DES DÉCISIONS SOMMAIRE DE LA CORRESPONDANCE PRINCIPALES QUESTIONS: Quelle serait la proportion de l'intérêt des associés dans les profits d'une société lorsque certains membres d'une société ont une participation privilégiée dans les profits de la société? ... Table ronde de l'APFF-Colloque "la taxe sur le capital" Le 16 novembre 1993 Question 6. ... R.Gagnon 5-933066Le 2 novembre 1993 ...

8 November 1993 Income Tax Severed Letter 9330690 F- Cheques en circulation Unedited CRA Tags 181.2(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. ... Table ronde de l'APFF-Colloque "la taxe sur le capital" Le 16 novembre 1993 Question 9. ... R.Gagnon 5-933069 Le 8 novembre 1993 ...

8 December 1993 Income Tax Severed Letter 9333680- Option Agreements—Non-arm's length Situations Unedited CRA Tags 69(1) 49(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. ... DRAFT TEI Conference December 7, 1993 Question No. X OPTION AGREEMENTS IN NON-ARM'S-LENGTH SITUATIONS Assume a company acquires "from a person from whom he was not dealing at arm's length," an option to acquire property at a fixed price. ... Officer: Carole Chouinard File number: 5-933368 December 8, 1993 Applicable section of the Act: 69(1)(b) ...

9 March 1993 Administrative Letter 9302256 F- Taxable Benefit Child Care Reimbursement Out of Town Unedited CRA Tags 6(1)(a) March 9, 1993 Source Deductions Division A. ... Hammond Child Care Expenses- Taxable Benefits We are writing in reply to your memorandum of January 26, 1993, with respect to the enquiry from the Victoria District Office concerning whether or not employer reimbursed child care expenses would be considered to be taxable benefits to the recipients thereof in the situations described in their E-Mail message. ...

10 March 1993 Internal T.I. 9305187 F- Tuition Fees Unedited CRA Tags 118.5(1)(a) March 10, 1993 T1 Programs Division Business and General Jean Marc Legault Division Director M. Eisner  (613) 957-2138 Tuition Fees This is in reply to the facsimile dated February 17, 1993 submitted by Ms D. ... In this regard, it was indicated to us in a telephone conversation on March 3, 1993 (M. ...

30 March 1993 External T.I. 9305835 F- Qualified Investment in Self-Directed RRSP Unedited CRA Tags 206(1) small business property, 206(1) small business investment amount, 207.1(5) XXXXXXXXXX Attention:  XXXXXXXXXX Dear XXXXXXXXXX RE:  Qualified Investment in Self-Directed Registered Retirement Savings Plan ("RRSP") This is in response to your letter of February 24, 1993, in which you ask questions on self-directed RRSPs. ... The foreign content limit is 18% for 1993 and 20% for 1994 and subsequent years. ...