Search - 德国民法典第1993条

20 October 1993 Income Tax Severed Letter 9330115 F- Capital Gain Exemption Unedited CRA Tags 110.6(8) REG 6205(2)b) 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. 5-933011 XXXXXXXXXX Benoit Mandeville (613) 957-8953 A l'attention de XXXXXXXXXX Le 20 octobre 1993 Mesdames, Messieurs, Objet: XXXXXXXXXX Paragraphe 110.6(8) de la Loi de l'impôt sur le revenu La présente fait suite à vos lettres du 30 juin et du 12 août 1993 et à nos conversations téléphoniques au cours desquelles vous avez été informé de notre impossibilité de rendre les décisions anticipées demandées dans ces dernières lettres quant à l'application du paragraphe 110.6(8) de la Loi de l'impôt sur le revenu (la «Loi») et de l'article 6205 du Règlement de l'impôt sur le revenu (le «Règlement») à un éventuel rachat des actions de la corporation mentionnée en rubrique. ...

5 November 1993 External T.I. 9323135- Calcul de la distance a vol d'oiseau Unedited CRA Tags 62(1)     5-932313 XXXXXXXXXX M. Querry   (613) 957-8953 A l'attention de XXXXXXXXXX Le 5 novembre 1993 Mesdames, Messieurs, Objet: Frais de déménagement La présente est en réponse à votre lettre du 12 août 1993 par laquelle vous nous demandez des précisions additionnelles concernant la façon selon laquelle on doit calculer la distance de 40 km aux fins de déterminer si des frais de déménagement encourus par un particulier sont déductibles dans le calcul de son revenu, en vertu du paragraphe 62(1) de la Loi de l'impôt sur le revenu. ...

25 November 1993 External T.I. 9322545 F- Health Spending Account Carryforwards Unedited CRA Tags 6(1)(a) XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Health Care Spending Accounts We are replying to your letter of August 10, 1993 concerning health care spending accounts. ... In your letter you ask us to reconsider our position as set out in our July 14, 1993 letter concerning the issue of carryforward provisions in a health care spending account. ...

22 November 1993 Income Tax Severed Letter 9323365- Non-profit Organization—Terminal Losses Unedited CRA Tags 149(1)(10) 20(16) 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. 932336 XXXXXXXXXX Glen Thornley (613) 957-2101 Attention: XXXXXXXXXX November 22, 1993 Dear Sirs: Re: Paragraphs 149(10)(b) and (c) and subsection 20(16) of the Act This is in reply to your faxed letter of August 16, 1993 seeking confirmation of a technical interpretation concerning the interaction of the above-noted provisions of the Income Tax Act (the "Act") to a particular set of facts. ...

7 October 1993 Ministerial Letter 9327298 F- Provincial Periodic Assistance Payments to HIV Infected Unedited CRA Tags 56(1)(d) MINISTER/DM'S OFFICE ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. ... October 19, 1993 The Honourable Mary Collins, P.C., M.P. Minister Designate of Health and Minister Responsible for the Status of Women Jeanne Mance Building 21st Floor, Tunney's Pasture de l'Églantine Street Ottawa, Ontario K1A 0K9 My dear Colleague: I am replying to a note received by my executive assistant from your senior advisor, Elizabeth Carlton, concerning an August 30, 1993 letter sent by XXXXXXXXXX to your office. ...

19 November 1993 Income Tax Severed Letter 9327475 F- Frais de repas Unedited CRA Tags 67.1 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. ... Dubé (613) 957-8953 A l'attention de XXXXXXXXXX Le 19 novembre 1993 Mesdames, Messieurs, Sujet: Frais de repas La présente est en réponse à votre lettre du 20 septembre 1993 dans laquelle vous nous demandez une opinion concernant le sujet mentionné en titre. ...

22 November 1993 Income Tax Severed Letter 9329685 F- Placements admissibles Unedited CRA Tags REG 4900(4) REG 4900(1)j) 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 Le 22 novembre 1993 Monsieur, Objet: Placements admissibles Régime enregistré d'épargne-retraite ("REER") Paragraphe 4900(4) et alinéa 4900(1)j) du Règlement de l'impôt sur le revenu (le "Règlement") La présente fait suite à votre lettre du 5 octobre 1993 concernant le sujet ci-haut mentionné. ...

13 December 1993 Income Tax Severed Letter 9326335- Transfer Allowance Unedited CRA Tags 6(1)(b) 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. 932633 XXXXXXXXXX December 13, 1993 Dear XXXXXXXXXX Re: Taxation of Transfer Allowance We are writing in response to your letter of September 1, 1993, regarding the taxability of the transfer allowance which you received from your employer upon relocating to XXXXXXXXXX We regret the delay in replying. ...

30 November 1993 Income Tax Severed Letter 9327165- Vested Indefeasibly Unedited CRA Tags 70 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. ... Seidel (613) 957-2120 Attention: XXXXXXXXXX November 30, 1993 Dear Sirs: This is in reply to your letter dated September 15, 1993 with respect to the meaning of the phrase "vested indefeasibly" in the case of certain shares which are distributed to a taxpayer's spouse subject to the terms of the buy-sell provisions of a shareholders agreement to which both the taxpayer and his spouse are a party. ...

6 December 1993 Income Tax Severed Letter 9328045- Registered Investment—Mutual Fund Trust Unedited CRA Tags 204.4(4) REG 4900(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. ... XXXXXXXXXX LEGAL: n/a FINANCE OPINION: n/a JURISPRUDENCE: n/a RCT PUBLICATIONS: n/a HAA NUMBER: 7200-6 5-932804 XXXXXXXXXX (613) 957-8953 Attention: XXXXXXXXXX December 6, 1993 Dear Sirs: This is in reply to your letter of September 28, 1993 asking if the deemed "registered investment" status under subsection 204.4(4) of the Income Tax Act (the "Act") applies where the registered investment was a mutual fund trust. ...