Search - 德国民法典第1993条

16 February 1993 Income Tax Severed Letter 9303605 F- Compte de stabilisation du revenu net 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. 5-930360 XXXXXXXXXX M. Querry (613) 957-8953 A l'attention de XXXXXXXXXX Le 16 février 1993 Mesdames, Messieurs, Objet: Compte de stabilisation du revenu net (CSRN) La présente est en réponse à votre lettre du 14 janvier et à notre conversation téléphonique (XXXXXXXXXX/Querry) du 11 février 1993 par lesquelles vous nous demandez des informations concernant le traitement fiscal à accorder aux sommes versées à un agriculteur et qui proviennent de son Compte de stabilisation du revenu net (ci-après le CSRN). ...

26 February 1993 Income Tax Severed Letter 9305855- SR & ED Approved Research Institute Unedited CRA Tags 37(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. 5-930585 XXXXXXXXXX Franklyn S. Gillman (613) 957-8953 Attention: XXXXXXXXXX February 26, 1993 Dear Sirs: Re: Approved Research Institute This is in reply to your letter dated February 24, 1993 wherein you requested that we inform you of the criteria our Minister uses in granting an organization the status of an approved research institute pursuant to paragraph 37(1)(a) of the Income Tax Act (the "Act"). ...

20 January 1993 Income Tax Severed Letter 9237427- Statute-barred Date where Two Notices of Assessment Sent Unedited CRA Tags 152(4) January 20, 1993 LONDON DISTRICT OFFICE Personal andGeneral Business Audit Section Large File Case Manager A. ... If the first date is applicable, the return will be statute-barred on April 24, 1993 but if the second date is applicable the return will become statute-barred on December 13, 1994. ...

29 January 1993 Income Tax Severed Letter 930041A- Transfer to Charitable Remainder Trust Unedited CRA Tags 75(2),118.1(6) 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. 930041 XXXXXXXXXX W.P. Guglich (613) 957-2102 Attention: XXXXXXXXXX January 29, 1993 Dear Sirs: Re: Charitable Donation This is in reply to your letter of January 5, 1993 wherein you request our views regarding the transfer, by a ninety year old individual, of funds to a Charitable Remainder Trust (the "Trust") in the following situation: 1. ...

10 February 1993 Income Tax Severed Letter 9300776- Non-business-income Tax Unedited CRA Tags 20(12),20(12)(c), 20(12)(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. February 10, 1993 Appeals and Referrals Division Rulings Directorate Pat Murphy, Section Chief T.B. Kuss (613) 957-2117 Attention: Peter Bush 930077 Subsection 20(12) Deduction and Foreign Tax Credits This is in reply to your memo dated January 8, 1993 regarding the above matter. ...

19 February 1993 Ministerial Letter 9302548 F- Status Indian- Employment Income on Reserve Unedited CRA Tags 81(1)(a) ADM'S OFFICE (3) RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX I am replying to your letter of January 21, 1993 in which you request assistance regarding tax matters of one of your constituents, a status Indian who, while working for XXXXXXXXXX often performed part of his duties on a reserve. ... Yours sincerely, Denis Lefebvre Assistant Deputy Minister Legislative and Intergovernmental Affairs Branch February 10, 1993 ...

3 March 1993 Internal T.I. 9301527 F- Income From Room and Board Business Income Unedited CRA Tags 9(1) XXXXXXXXXX XXXXXXXXXX (the "taxpayer") We are writing with respect to the T2003 of January 15, 1993, from the T1 Adjustments, Assessing Section XXXXXXXXXX in your office, regarding the November 26, 1992, letter from the above noted taxpayer. ... The taxpayer's letter along with Forms T702 dated December 16, 1992, and T2003 dated January 15, 1993, are attached. ...

18 January 1993 Income Tax Severed Letter 9235335- RRSP and Minimum Tax Unedited CRA Tags 127.52, 127.53, 127.531, 60(j.1) 5- 923533 XXXXXXXXXX M. Shea-DesRosiers (613) 957-8953 January 18, 1993 Dear Sir: This is in reply to your undated letter with documents attached concerning the payment of the minimum tax in the 1991 taxation year and the rollover of a severance payment in your Registered Retirement Savings Plan (RRSP) as well as contributions made to your RRSP and your spouse's RRSP. ... We illustrate with an example the mechanism of how the minimum tax can be carried forward and deducted from a taxpayer's regular tax liability in the subsequent years. 1991 1992 1993 Regular Tax AMT Regular Tax AMT Regular Tax AMT Provisional 200 900 800 700 700 0 federal tax Less: AMT carryover from previous years N/A 100- 600- Basic federal tax 900 700 100 Unused carryforward 700 (900-200) 600 (700-100) 0 We trust the above comments will be of assistance to you. ...

20 January 1993 Income Tax Severed Letter 9237105- Reimbursement for Replacement of Tools Unedited CRA Tags 6(1)(a) 923710 XXXXXXXXXX A.W. Larochelle (613) 952-1361 January 20, 1993 Dear XXXXXXXXXX Re: Reimbursement for Replacement of Tools This is in reply to your facsimile of December 9, 1992 asking for our views on a situation where an employer makes payments to employees in respect of the replacement of tools used by the employees in carrying out their employment duties. ... Pursuant to our telephone conversation of January 18, 1993 with the writer, it is our understanding that your situation relates to a specific proposed transaction. ...

10 February 1993 Income Tax Severed Letter 9301337- Sale of Goodwill—Reserves Unedited CRA Tags 14(5)(a), 20(1)(n) 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. February 10, 1993 Toronto District Office HEAD OFFICE Business Enquiries Rulings Directorate J.D. ... Wills 957-2103 Audit Review Section 930133 Sale of Goodwill We are writing in reply to your memorandum of January 11, 1993 to which you attached an enquiry from XXXXXXXXXX queried whether a taxpayer would be able to claim a reserve in respect of a sale of goodwill which would arise on the disposition of the taxpayer's business. ...