Search - 德国民法典第1993条

24 June 1993 Income Tax Severed Letter 9308815- Canadian Branch Non-capital Loss Unedited CRA Tags 111(5) 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. ... Rankin (613) 957-8974 Attention: XXXXXXXXXX June 24, 1993 Dear Sirs: Re: Canadian utilization of undeducted losses of resource operations This is in reply to your letter dated March 16, 1993 wherein you request our comments with respect to the successor corporation rules contained in section 66.7 of the Income Tax Act (the "Act") and to certain losses from the operation of a mine where production has ceased. ...

5 July 1993 Income Tax Severed Letter 9313505- Bad Debt Unedited CRA Tags 50(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. ... Shea-DesRosiers (613) 957-8953 July 7, 1993 Dear Madam: This is in reply to your letter of May 4, 1993 concerning the tax implication when a debt on capital account is established to be bad. ...

17 June 1993 Ministerial Letter 9315298 F- PHSP Coverage for Same Sex Spouse Unedited CRA Tags 6(1)(a) XXXXXXXXXX Dear XXXXXXXXXX I am writing in reply to your letter of May 11, 1993, concerning employer-provided health care plans which offer coverage for an employee's same-sex partner. ... Yours sincerely, Otto Jelinek August 5, 1993 ...

29 June 1993 External T.I. 9316015 F- Qualified Investments Unedited CRA Tags 147(2)(c), 147(2)(d), ITR 4900, ITR 4900(2) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Qualified Investments This is in reply to your letter of April 5, 1993 to the Toronto District Office which has been forwarded to this Directorate, requesting a technical interpretation on an Information bulletin released by the Department of Finance on February 4, 1993 concerning draft amendments on qualified investments for deferred income plans. ...

7 June 1993 Ruling 9315201 F- Joint Exploration Corporation Unedited CRA Tags 66(10), 66(12.73), 66(15) joint exploration corporation, 163(2.2)   Issue Sheet 1993 CPTS Roundtable June 17, 1993 RE:  Joint Exploration Corporation Agreed Portion of Resource Expense Question #34  Subsection 163(2.2) of the Act imposes a penalty, in certain circumstances, where a joint exploration corporation ("JEC") renounces a greater amount of expenses than it was entitled to renounce. ...

12 July 1993 Income Tax Severed Letter 9316655- Foreign Property Transfers Between Registered Plans Unedited CRA Tags 206(4) 147.3 147(19) 146.3(2)(E) 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. ... Spice (613) 957-8953 Attention: XXXXXXXXXX July 12, 1993 Dear Sirs: Re: Transfers of Foreign Property Between Deferred Income Plans This is in reply to your letter of June 1, 1993, in which you ask whether subsection 206(4) of the Income Tax Act (the "Act") applies to the above-noted transfers. ...

28 July 1993 Income Tax Severed Letter 9318915- RCAs and Letters of Credit Unedited CRA Tags 248(1) 207.5 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. ... Spice (613) 957-8953 Attention: XXXXXXXXXX July 28, 1993 Dear Sirs: Re: Retirement Compensation Arrangements (RCAs) This is in reply to your letter of June 25, 1993, in which you ask several questions concerning the use of letters of credit and the application of the RCA rules under the Income Tax Act (the "Act"). ...

7 July 1993 Income Tax Severed Letter 9310285 F- Garderie en milieu de travail 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. ... Querry (613) 957-8953 Le 7 juillet 1993 Monsieur, Objet: Avantage imposable—Service de garderie en milieu de travail La présente est en réponse à votre lettre du 5 avril 1993 par laquelle vous nous demandez notre opinion concernant l'objet susmentionné. ...

9 July 1993 Income Tax Severed Letter 9319385 F- GEL Successoral Unedited CRA Tags 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. 5-931938 XXXXXXXXXX Michel Lambert (613) 957-8953 A l'attention de XXXXXXXXXX Le 9 juillet 1993 Mesdames, Messieurs, Objet: Demande d'interprétation concernant un gel successoral La présente est en réponse à votre lettre du 2 juillet 1993 dans laquelle vous demandez notre opinion concernant une série de transactions impliquant le remaniement du capital d'une corporation et la création de fiducies. ...

11 May 1993 Internal T.I. 9311817 F- Large Corporation Tax- Take or Pay Amount Unedited CRA Tags 181(1), 181(4), 181.2(3) May 11, 1993 CALGARY DISTRICT OFFICE HEAD OFFICE W.J. Blacker Resource Industries Section Chief of Appeals Peter Lee  (613) 957-8977 Attention:  Gary Bessette Take-or-Pay Amounts Part I.3 Tax on Large Corporation Further to our memorandum of March 6, 1992, this is in reply to your memorandum of April 20, 1993 wherein you have requested our opinion on the subject matter in light of the decision of the Court of Appeal for Ontario on December 4, 1992 in the case of TransCanada Pipelines Limited (court file #114/90). ...