Search - 德国民法典第1993条

22 July 1993 Internal T.I. 9316457 F- Interest Rate Caps Unedited CRA Tags ITR 201 July 22, 1993 NORTH YORK DISTRICT OFFICE HEAD OFFICE Industry Specialist Services Rulings Directorate   Peter Dunn  (613) 957-2747 Attention:  Doug Mitchell  Banking SpecialistInformation Slips RE:  Interest Rate "Caps" We are writing in response to your memorandum of May 20, 1993 wherein you requested our views as to whether a financial institution which makes payments pursuant to an interest rate protection agreement (an "interest rate cap") would be required to file information returns (specifically, a "T5 Supplementary- Statement of Investment Income") with respect to such payments. ...

10 August 1993 External T.I. 9321025 F- PRESTATION DE RETRAITE Unedited CRA Tags 248(1) 56(1)a)(i) 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. 5-932102 XXXXXXXXXX Shea_DesRosiers (613) 957-8953 A l'attention de XXXXXXXXXX Mesdames, Messieurs, Le 10 août 1993 Objet: "Prestation de retraite" au paragraphe 248(1) de la Loi de l'impôt sur le revenu (la "Loi") La présente fait suite à votre lettre du 12 juillet 1993 concernant l'interprétation de la définition de "prestation de retraite" contenue au paragraphe 248(1) de la Loi. ...

12 August 1993 External T.I. 9309795 F- Moving Expenses Unedited CRA Tags 62, 67.1(1) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sir\Madam: RE:  Moving Expenses We are writing in response to your letter of March 31, 1993, wherein you requested our views regarding the application of section 67.1 of the Income Tax Act (the "Act") in a situation where an employer reimburses an employee for the cost of food and beverages incurred by the employee in the course of a relocation. We also refer to our telephone conversation of July 20, 1993 (XXXXXXXXXX/Larochelle). ...

20 August 1993 External T.I. 9317935 F- Goods and Services Tax Credit NS Unedited CRA Tags 122.5   Charles A. ... Webb: RE:  Indian Estates and the Goods and Services Tax Credit This is in reply to your letter of June 4, 1993 addressed to L. ... We refer also to our telephone conversation (Thornley/Webb) of August 9, 1993 concerning the above noted matter. ...

9 August 1993 Income Tax Severed Letter 9319046- Whether Indian Band a Canadian Municipilaty Unedited CRA Tags 110(1)(a)(iv) 149(1)(c) 149(1)(d) 149(1)(f) 149(1)(l) 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. ... August 9, 1993 L.C.Tremblay Business & General Director Division Appeals and Referrals Division Jay Humphrey 952-0245 Attention: B. Hassar 931904 XXXXXXXXXX XXXXXXXXXX This is in response to your memorandum of June 25, 1993 requesting our current position regarding whether an Indian Band, in this instance XXXXXXXXXX is a Canadian Municipality within the meaning of paragraph 149(1)(c) of the Act with the result that its wholly-owned corporations are exempt by virtue of paragraph 149(1)(d) of the Act. ...

24 August 1993 Income Tax Severed Letter 9320295- Deferred Salary Leave Plan Unedited CRA Tags REG 6801 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. ... Delorey (613) 957-8953 Attention: XXXXXXXXXX August 24, 1993 Dear Sirs: This is in reply to your letter of June 16, 1993, concerning your Earned Deferred Leave Program (the "Program"). ...

19 August 1993 Income Tax Severed Letter 9322207 F- Congé traitement differe Unedited CRA Tags REG 6801a)(i) REG 6801a)(ii) 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 19 août 1993 Bureau de district de Québec Bureau principal L. Allaire Division des industries Directrice adjointe financières M. ... Mario Beaulieu (613) 957-8953 Division de l'aide 7-932220 à la clientèle Régime de congé à traitement différé—Article 6801 du Règlement de la Loi de l'impôt sur le revenu (le "Règlement") La présente fait suite à votre Note de Service du 2 août 1993 dans laquelle vous nous demandez des éclaircissements concernant le régime de congé à traitement différé (le "régime"). ...

26 August 1993 Income Tax Severed Letter 9313002- Is Non-Resident Required to File Information Returns Unedited CRA Tags REG 200 248 ("person") 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. 931300 XXXXXXXXXX Jim Wilson (613) 957-2123 Attention: XXXXXXXXXX August 26, 1993 Dear Sirs: Re: Investment Income Information Returns We are writing in reply to your letter of April 26, 1993, addressed to the International Tax Programs Directorate, concerning the meaning of the word "person" in the context of sections 201 to 209 of the Income Tax Regulations (Regulations). ...

30 August 1993 External T.I. 9320975 F- Communication of Information Unedited CRA Tags 241(1), 237.1(2), 231(5)(a), 231(4)     5-932097 XXXXXXXXXX Alain Marchand   (613) 957-8953 Attention: XXXXXXXXXX August 30, 1993 Dear Sirs: Re: XXXXXXXXXX This is in reply to your letter dated July 21, 1993, wherein you request information with respect to a specific tax shelter which has been issued an identification number by the Minister of National Revenue of Canada. ...

31 August 1993 External T.I. 9319155- Bien de location déterminée — Specified Leasing Property Unedited CRA Tags ITR 1100(1.11)   5-931915 XXXXXXXXXX G. Martineau   (613) 957-8953 A l'attention de XXXXXXXXXX Le 31 août 1993 Mesdames, Messieurs, Objet: Bien de location déterminé La présente est en réponse à votre lettre que vous nous avez envoyée par télécopie le 2 juillet 1993 dans laquelle vous demandez notre opinion concernant l'application de l'alinéa 1100(1.11)a) du Règlement de l'impôt sur le revenu (ci-après le «Règlement») à des biens loués par des grossistes et/ou des manufacturiers à des détaillants afin que ceux-ci écoulent les produits du bailleur. ...