Search - 德国民法典第1993条

13 December 1993 Income Tax Severed Letter 9325355- Meaning of "Grandchild" Unedited CRA Tags 108(1)(g)(iii) 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 932535 Attention: XXXXXXXXXX December 13, 1993 Dear Sirs: Re: Subparagraph 108(1)(g)(iii) of the Income Tax Act (the "Act") This is in reply to your letter of September 2, 1993 concerning: (1) whether a step-child of a natural child of the settlor would be considered to be a grandchild of the settlor for purposes of subparagraph 108(1)(g)(iii) of the Act; and (2) the effect of a divorce of the step-child's parents on a preferred beneficiary election required to be calculated pursuant to paragraph 105(15)(c) of the Act. ...

31 December 1993 Income Tax Severed Letter 9325657- CCA Classification of Special-purpose Vehicle Unedited CRA Tags 20(1)(a) REG 1100 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. ... December 31, 1993 Vancouver District Office HEAD OFFICE Rulings Directorate Attention: Bill Holmes (613) 957-8953 932565 Classification of Vehicle This is in reply to your request of September 14, 1993 for our comments on the classification for capital cost allowance purposes of a certain vehicle. ...

23 December 1993 Income Tax Severed Letter 9330375- Assignment of Shareholder-employee Housing Loan Unedited CRA Tags 15(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 933037 Attention: XXXXXXXXXX December 23, 1993 Dear Sirs: Re: Assignment of a Shareholder Loan We are replying to your letter of October 18, 1993 concerning an assignment or transfer of an employee housing loan to a related corporation. ...

17 December 1993 Income Tax Severed Letter 9331695- Acquisition of Annuity Unedited CRA Tags 148(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. ... REASONS FOR POSITION TAKEN: LEGAL: N/A FINANCE OPINION: N/A JURISPRUDENCE: N/A RCT PUBLICATIONS: N/A HAA NUMBER: HAA 4294 XXXXXXXXXX 933169 Attention: XXXXXXXXXX December 17, 1993 Dear Sirs: Re: Cash Refund Annuities We are writing in response to your correspondence of November 2, 1993 wherein you had requested the views of the Department with respect to "cash refund annuities". ...

XXXXXXXXXX 933184 Attention: XXXXXXXXXX December 15, 1993 Dear XXXXXXXXXX Re: Private Health Services Plans for Same Sex Partners We are replying to your letter of November 2, 1993 addressed to Ray Cousineau concerning the taxation of your private health services plan (PHSP). Reference is also made to our telephone conversation of December 10, 1993 (XXXXXXXXXX/Humenuk). ... As of November 1, 1993 two of your employees became eligible for spousal coverage for their same sex partners. ...

1993 External T.I. 9332045 F- Prescribed Shares Unedited CRA Tags ITR 6202.1(2)(b) 5-933204 XXXXXXXXXX Resource Industries Attention:  XXXXXXXXXX December 8, 1993 Dear Sirs: RE:  Flow-through Shares This is in reply to your letter of November 4, 1993 and will confirm our view that the common shares issued to employees by XXXXXXXXXX Our position is being confirmed following consideration of submissions made by yourself and XXXXXXXXXX on your behalf and our discussions with the same parties, the Department of Finance and the Department of Justice. ...

16 December 1993 Income Tax Severed Letter 9310265- Preferred Beneficiary Unedited CRA Tags 104(15)(c) 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 931026 Attention: XXXXXXXXXX December 16, 1993 Dear Sirs: Re: Paragraph 104(15)(c) of the Income Tax Act (the "Act") This is in reply to your letter of April 1, 1993 in which you requested our opinion on the allocation of accumulating income to preferred beneficiaries pursuant to paragraph 104(15)(c) of the Act. ...

1993 External T.I. 9325745 F- Housing Loan Unedited CRA Tags 15(2)(ii) XXXXXXXXXX 932574 January 13, 1994 Dear Sir: RE:  Housing Loans This is in reply to your letter of September 7, 1993 and further to our telephone conversation of December 10, 1993 (Larochelle/XXXXXXXXXX) regarding the application of subsection 15(2) of the Income Tax Act (the "Act") to the following hypothetical situation: (a)      An individual owns all the shares of a rental corporation. ...

8 November 1993 External T.I. 9330720- Partie I.3 Unedited CRA Tags 245(2) DIRECTION DES DÉCISIONS    SOMMAIRE DE LA CORRESPONDANCE TYPE DE DOCUMENT: Réponse de table ronde PRINCIPALES QUESTIONS: Application 245(2) si transfert en faveur d'une  personne liée pour réduire impôt Parti1 I.3 POSITION ADOPTÉE: Question de fait RAISONS POUR POSITION ADOPTÉE: s/o JURIDIQUE: s/o OPINION DE FINANCE: s/o JURISPRUDENCE: s/o PUBLICATIONS DE REVENU CANADA IMPÔT: s/o DOSSIER SUJET: HAA 1250-4 HAA 5638-3 Table ronde de l'APFF-Colloque "la taxe sur le capital" le 16 novembre 1993 Question 12. ... Ghislain Martineau 5-933072 8 novembre 1993 ...

5 November 1993 Income Tax Severed Letter 9330770 F- Partie I.3 et gain sur change étranger Unedited CRA Tags 181(1) 181.2(3)(b) 181.2(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. ... POSITION ADOPTÉE: Oui RAISONS POUR POSITION ADOPTÉE: Définition de réserve à 181(1) inclut un tel poste JURIDIQUE: s/o OPINION DE FINANCE: XXXXXXXXXX JURISPRUDENCE: s/o PUBLICATIONS DE REVENU CANADA IMPÔT: s/o DOSSIER SUJET: HAA 1250-4 HAA 5638-3 Table ronde de l'APFF-Colloque "la taxe sur le capital" le 16 novembre 1993 Question 22. ... Ghislain Martineau 5-933077 5 novembre 1993 ...