Search - 德国民法典第1993条

8 April 1993 Income Tax Severed Letter 9308387 F- Rachat pension Unedited CRA Tags 147.2(4)c) 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. ... Le 8 avril 1993 XXXXXXXXXX Bureau Principal Direction des décisions Attention: XXXXXXXXXX M. Shea-DesRosiers (613) 957-8953 7-930838 RACHAT DE PENSION La présente fait suite à votre Note de service en date du 16 mars 1993 concernant la déductibilité des contributions que vous pourriez effectuer à un régime de pension agréé à l'égard du rachat d'années de service passées avant 1990 auprès d'un ancien employeur. ...

18 May 1993 Internal T.I. 9307277 F- Indian Taxation US Treaty Unedited CRA Tags 81(1)(a), Treaty US Article XXII May 18, 1993 Public Affairs Business and General Division Thunder Bay District Office L. ... Treaty Income / XXXXXXXXXX This is in reply to your memorandum dated March 10, 1993, requesting information on whether U.S. ...

9 June 1993 Income Tax Severed Letter 9308795- Salary/Bonuses to Shareholder-manager Unedited CRA Tags 67 18(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. ... Martineau (613) 957-8953 Attention: XXXXXXXXXX June 9, 1993 Dear Sir\Madam: Re: Bonuses paid to Shareholder-Manager This is in reply to your letter dated March 26, 1993 wherein you requested our opinion on the deductibility of bonuses payable to an active employee who is also shareholder of the holding company that owns 25% of the operating company where three other individuals own directly or indirectly the other shares of the operating company in equal proportion (25%). ...

23 May 1993 Income Tax Severed Letter 9310095- Charitable Donations—Annuities Unedited CRA Tags 118.1 110.1 56(1)(d) 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 THE CONFERENCE FOR ADVANCED LIFE UNDERWRITING 1993 Annual Conference Question #6 Charitable Annuities: (a) If a person donates funds to a charity in return for a life income, will the provisions of Interpretation Bulletin IT-111R apply if the charity purchases a life annuity from an insurer to back up its obligation to the donor (assume the charity is owner, payee and beneficiary of the life annuity, and the donor is the annuitant). ... Glen Thornley 931009 April 22, 1993 ...

22 May 1993 Income Tax Severed Letter 9310115- Life Insurance Policy—Shareholder Unedited CRA Tags 110.6(15) 69(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. ... DRAFT THE CONFERENCE FOR ADVANCED LIFE UNDERWRITING 1993 Annual Conference Question 13 Assume that a corporation is the owner and beneficiary of life insurance policies on the lives of its shareholders. ... Glen Thornley 931011 April 22, 1993 ...

3 June 1993 External T.I. 9310885 F- RRSP Transfer on Marriage Breakdown Unedited CRA Tags 146(16)(b) XXXXXXXXXX Dear Sirs: RE:  Transfer of Registered Retirement Savings Plan (RRSP) Pursuant to Paragraph 146(16)(b) of the Income Tax Act (the "Act") XXXXXXXXXX This is in reply to your letter of December 30, 1992 and your note of February 24, 1993, which were forwarded to us on April 14, 1993 by the Registered Plans Division. ...

3 May 1993 Income Tax Severed Letter 9312220- Farmouts—TEI Unedited CRA Tags 66(12.1) 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. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère. 1993 Tax Executives Institute Roundtable QUESTION #19 Is there a new policy on farmouts to be included in the revisions to Interpretation Bulletin IT-125R3? ... Cameron 957-8975 May 3, 1993 5-931222 ...

13 May 1993 Income Tax Severed Letter 9313710- Use of Fixed Rates for Employee's Meal Expense Unedited CRA Tags 8(1)(g) 8(1)(h) 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 Response to 1993 Tax Executive Institute Canadian Tax Conference Question: In the administration of paragraph 8(1)(g) of the Income Tax Act, the Department permits an employee of an airline, railway, bus or trucking company to deduct 80% of the cost of one meal if they are away from their home municipality for 10 hours or less. ... Date: May 13, 1993 Officer: Annemarie Humenuk File: 931371 ...

18 May 1993 Income Tax Severed Letter 9312936 F- Interest Deductibility on Preferred Shares Unedited CRA Tags 20(1)(c) 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. ... Le 18 mai 1993 Division des entreprises et Division des industries général financières Ghislain Martineau A l'attention de M. Bryan Dath 957-8963 Directeur 7-931293 XXXXXXXXXX Alinéa 20(1)c) de la Loi La présente note de service fait suite à votre demande (Marcel Querry) du 29 avril 1993 concernant la déductibilité des intérêts à l'égard des fonds qui seront empruntés dans le but d'acquérir des actions privilégiées ayant un dividende fixe et non cumulatif. ...

3 June 1993 Income Tax Severed Letter 9314015 F- Deduction pour gains en capital Unedited CRA Tags 110.6(1) 110.6(15) 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. 5-931401 XXXXXXXXXX (613) 957-8953 A l'attention de XXXXXXXXXX Le 3 juin 1993 Mesdames, Messieurs, Objet: Paragraphe 43(1) de l'avant-projet de loi du 21 décembre 1992 La présente est en réponse à votre demande du 12 mai 1993 par laquelle vous désirez obtenir de notre part, une confirmation à l'effet que les modifications contenues au paragraphe 43(1) de l'avant-projet de loi du 21 décembre 1992 (ci-après le "Projet") concernant l'alinéa 110.6(15)b) de la Loi de l'impôt sur le revenu (ci-après la "Loi") s'appliqueront à toute la période de 24 mois visée au paragraphe 110.6(1) de la Loi et précédant la disposition d'actions admissibles de petite entreprise par un particulier, en autant que ladite disposition ait lieu en 1992 ou après. ...