Search - 德国民法典第1993条

3 December 1993 Income Tax Severed Letter 9333805- Amounts Transferable to an RRSP—Bonus Unedited CRA Tags 146(1) 60(j.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. ... LEGAL: n/a FINANCE OPINION: n/a JURISPRUDENCE: n/a RCT PUBLICATIONS: n/a HAA NUMBER: HAA 7255-3 5-933380 XXXXXXXXXX (613) 957-8953 Attention: XXXXXXXXXX December 2, 1993 Dear Sirs: This is in reply to your letter of November 10, 1993 concerning your proposed Gain Sharing plan (the "Plan"). ...

9 December 1993 Income Tax Severed Letter 9334105- Hong Kong War Memorial Pensions Unedited CRA Tags 81(1)(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. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère. 933410 XXXXXXXXXX Attention: XXXXXXXXXX December 9, 1993 Dear Sirs: Re: Hong Kong War Memorial Pensions Ordinance This is in response to your letter of November 16, 1993 wherein you requested information concerning the tax treatment of pensions received under the Hong Kong War Memorial Pensions Ordinance 1991. ...

6 December 1993 Income Tax Severed Letter 9328395 F- Insaisissabilité des droits dans fonds de pension Unedited CRA Tags 224(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. ... OPINION DE FINANCE: n/a JURISPRUDENCE: n/a PUBLICATIONS DE REVENU CANADA IMPOT: n/a DOSSIER SUJET: HAA 5341—6 JURIDIQUE: n/a 5-932839 XXXXXXXXXX (613) 957-8953 A l'attention deXXXXXXXXXX Le 6 décembre 1993 Madame, Monsieur, Objet: Insaisissabilité ou non des droits dans un fonds de pension La présente fait suite à votre lettre du 30 septembre 1993 concernant le sujet ci-haut mentionné. ...

1 December 1993 Income Tax Severed Letter 9334347 F- Partage rente de retraite Unedited CRA Tags 56(1)a)(i) 56(4) 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. ... JURIDIQUE: n/a OPINION DE FINANCE: n/a JURISPRUDENCE: n/a PUBLICATIONS DE REVENU CANADA IMPOT: IT-499R no. 10 DOSSIER SUJET: HAA 7205 Le 1 décembre 1993 Bureau de district de Rimouski Bureau principal Isabel Guérin Division des industries Responsable de l'Aide à la clientèle financières (613) 957-8953 7-933434 Partage de la rente de retraite entre conjoints tel que prévu par le projet de loi 43 La présente fait suite à votre Note de service du 24 novembre 1993 concernant le sujet ci-haut mentionné. ...

16 December 1993 Income Tax Severed Letter 9316105- Remainder Interest in Land Unedited CRA Tags 43.1 73(3) 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 931610 Attention: XXXXXXXXXX December 16, 1993 Re: Subsection 43.1(1) of the Income Tax Act (the "Act") This is in response to your letter of May 26, 1993, wherein you requested whether, with the introduction of subsection 43.1(1) of the Act, there would be any change in the way the Department interprets subsection 73(3) of the Act. ...

17 December 1993 Income Tax Severed Letter 9323875- Specified Leasing Property Rules Unedited CRA Tags REG 1100(1.11) REG 1100(1.12) 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. ... LEGAL: N/A FINANCE OPINION: N/A JURISPRUDENCE: N/A RCT PUBLICATIONS: IT-361R2, paragraphs 12 to 15 IT-285R, IT-195R4 IT-526 HAA NUMBER: HAA 5036-6 932387 XXXXXXXXXX Attention: XXXXXXXXXX December 17, 1993 Dear Sirs: Re: Specified Leasing Property and Optional Inventory Election This is in reply to your letters, of April 6, 1993, and May 4, 1993, addressed to the Regina District Taxation Office which was forwarded to us for reply. ... For leases subject to this legislation, the rates are as follows: 1989 1990 1991 1992 1993------------------------------------------ January-- 10.80 11.70 10.18 9.66 February-- 10.69 11.51 9.97 9.54 March-- 11.04 11.22 9.92 9.67 April-- 11.64 10.89 9.97 9.19 May-- 11.91 10.88 10.28 9.27 June-- 12.54 10.91 10.51 July 10.85 11.86 10.91 10.17 August 10.60 11.72 11.36 9.87 September 10.62 11.78 11.17 9.21 October 10.62 11.83 10.97 9.19 November 10.91 12.54 10.59 9.53 December 10.54 12.15 10.12 9.33 Other In our view, a farm account receivable would not meet the definition of inventory for the optional inventory election available to farmers. ...

1993 Administrative Letter 9334736 F- Employer Reimburse GST on New Home Upon Relocation Unedited CRA Tags 6(1)(a) December 14, 1993 H.L. Jones, Director Head Office General Tax Policy-GSTRulings DirectoratePolicy and Legislation Branch 957-8953 Attention: Paul Lafond 933473 GST paid on a New Home We are replying to your facsimile transmission of November 29, 1993 concerning the employer's reimbursement of the GST paid on a new home upon the relocation of the employee. ...

7 December 1993 Income Tax Severed Letter 9320755 F- Corporation exemptée Unedited CRA Tags 149(1)(o.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. ... Roy (613) 957-8953 A l'attention de XXXXXXXXXX Le 7 décembre 1993 Mesdames, Messieurs, Objet: Alinéa 149(1)o.2) de la loi de l'impôt La présente est en réponse à votre lettre du 9 juillet 1993 par laquelle vous nous demandez des clarifications concernant notre interprétation de la division 149(1)o.2)(ii)(A) de la Loi de l'impôt sur le revenu (ci-après la «Loi»). ...

1993 External T.I. 9315690 F- The Most-Favoured Nation Clause in Treaty with Mexico Unedited CRA Tags Treaty Mexico Article 11, Treaty Mexico Article 12 CORPORATE MANAGEMENT TAX CONFERENCEROUND TABLEJUNE 1993 Canada-Mexico Income Tax Convention (1991) Question The Protocol to the Canada-Mexico Income Tax Convention (1991) (the "Convention") provides that "In the event that pursuant to an Agreement or Convention concluded with a country that is a member of the Organization for Economic Co-operation and Development after the date of signature of this Convention, Mexico agrees to a rate of tax on interest or royalties that is lower than 15 per cent, then such lower rate (but not in any event a rate below 10 per cent) shall apply for the purpose of paragraph 2 of Article 11 with respect to interest or paragraph 2 of Article 12 with respect to royalties, as the case may be. ... Harding Date: May 28, 1993 Control # 931569 ...

17 December 1993 Income Tax Severed Letter 9317655- Attribution of Trust Income Unedited CRA Tags 75(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. ... XXXXXXXXXX 931765 Attention: XXXXXXXXXX December 17, 1993 Dear Sirs: Re: Subsection 75(2) of the Income Tax Act (the "Act") We are writing in reply to your letter of June 8, 1993 concerning subsection 75(2) of the Act. ...