Search - 德国民法典第1993条

9 June 1993 Income Tax Severed Letter 9314485 F- Investment Tax Credit Unedited CRA Tags 127(5) 127(9) 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. 5-931448 XXXXXXXXXX Benoit Mandeville (613) 957-8953 Le 9 juin 1993 Monsieur, Objet: Notion d'établissement aux fins du crédit d'impôt à l'investissement La présente fait suite à votre lettre du 29 mars 1993 dans laquelle vous nous demandez de confirmer votre interprétation de l'application de certaines dispositions de la Loi de l'impôt sur le revenu (la "Loi") à une situation de fait particulière et à la conversation téléphonique que vous avez eue avec monsieur Benoit Mandeville de notre direction. ...

3 June 1993 External T.I. 9315425- Droit d'achat Unedited CRA Tags 251(5)(b), 125(7)(b) XXXXXXXXXX 5-931542   M. Séguin   (613) 957-8953 A l'attention de XXXXXXXXXX Le 3 juin 1993 Monsieur, La présente est en réponse à votre lettre du 20 mai 1993 dans laquelle vous demandez notre opinion concernant l'application de l'alinéa 251(5)b) de la Loi de l'impôtsur le revenu (ci-après la "Loi"). ...

22 April 1993 Internal T.I. 9301297 F- Indians Unedited CRA Tags 81 Sudbury District OfficeRulings Directorate Client Assistance Section Attention:  D. ... McInall RE:  Taxation of Indians, Remission Orders We are writing in response to your round trip memo of January 11, 1993, relating to the taxability of Indians living on and off the reserve who work for a placement agency located on the reserve but where all the duties are performed off the reserve. ... The remission order, which will be effective until December 31, 1993, will remit tax on salaries and wages received by an Indian, living off the reserve, from an employer situated on a reserve where such salaries and wages would have been tax exempt prior to the Williams decision. ...

1 April 1993 Income Tax Severed Letter 9302446- Multi-employer Pension Plan Unedited CRA Tags REG 8500(1) 251(4) 251(2) 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. ... April 1, 1993 Registered Plans Division Financial Industries Stella Kotlar Division Director M.P. ... Sorensen 7-930244 XXXXXXXXXX This is in reply to your Memorandum of January 22, 1993 in which you ask our opinion as to whether or not a pension plan established for the participation of members of the XXXXXXXXXX would qualify as a "multi-employer plan" ("MEP") as defined in subsection 8500(1) of the Income Tax Regulations (the "Regulations"). ...

11 June 1993 External T.I. 9308935 F- Interaction of Change in Use Election & P/R Designation Unedited CRA Tags 45(3), 54 principal residence XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Change in Use Election and Principal Residence Designation We are replying to your letter of March 22, 1993 concerning the interaction of subsection 45(3) and paragraph 54(g) of the Income Tax Act (the Act). ... You will note that the policy intent of this provision has been clarified by the amendments to subparagraph 54(g)(ii) of the Act which was enacted by Bill C-92 which received Royal Assent on June 10, 1993. ...

1993 Internal T.I. 9310617 F- Damage Awards Unedited CRA Tags 56(1)(a)(ii)   June 10, 1993 XXXXXXXXXX District Office Business and General DivisionXXXXXXXXXX, Unit Head Source Deductions Damage Award XXXXXXXXXX This is in reply to your enquiry of April 1, 1993, sent to Mr. ... That information was forwarded with your memorandum of May 12, 1993 and proved to be most helpful in our review of the matter. ... In their letter of May 6, 1993 the Council indicated that the settlement amount of $XXXXXXXXXX was based on the fact that, had XXXXXXXXXX been successful in her action before the Council, the award for general damages (in respect of hurt feelings, etc.) would have been no more than $2,000 on each of the two remaining complaints, in accordance with subsection 17(2) of the HRABC. ...

8 June 1993 External T.I. 9315705 F- Leasing Properties and R&D Unedited CRA Tags 16.1, 37(1)(b) XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Section 16.1 of the Income Tax Act (the "Act") This letter is further to our letter to you dated May 7, 1993 wherein we provided a technical interpretation regarding the application of subsection 127(9) of the Act in the situation where a lessee's deemed cost of a property, arising from an election under section 16.1 of the Act, qualifies as a scientific research and experimental development ("SR&ED") capital expenditure under subparagraph 37(1)(b)(i) of the Act. You will recall that in our letter dated May 7, 1993 we stated that:      "For purposes of calculating the investment tax credit of a lessee who has jointly elected with the lessor under section 16.1 of the Act, we must look at the definition of qualified expenditure which excludes a prescribed expenditure. ...

15 June 1993 External T.I. 9309645- Comptabilisation des frais de déplacement Unedited CRA Tags 9   5-930964 XXXXXXXXXX C. Dubé   (613) 957-8953 Le 15 juin 1993 Monsieur, Objet: Comptabilisation des frais de déplacement La présente est en réponse à votre lettre du 24 mars 1993 par laquelle vous nous demandez une opinion concernant l'objet mentionné en titre. ...

13 May 1993 External T.I. 9305255 F- Clearance Certificate by the Trustee of a RRSP Unedited CRA Tags 159(2), 160.2(1)   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sir/Madam: This is in reply to your letter of January 27, 1993 to our Toronto District Office received on February 19, 1993 for reply concerning the application of subsection 159(2) of the Income Tax Act (the "Act") in the situation outlined in your letter. ...

6 July 1993 External T.I. 9306315 F- Transfer of Property Unedited CRA Tags 70(5), 110.6(18) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Amendment to Subsections 70(5) and 110.6(18) This is in reply to your letter of February 8, 1993, addressed to the Saskatoon District Taxation Office which was faxed for our reply. ... We have reviewed your examples and agree with your calculations of the overall combined tax treatment of the transferee and the deceased transferor where death occurred after 1992 as compared to a transfer where death took place prior to 1993 but after February 1992. ...