Search - 德国民法典第1993条

9 February 1993 Income Tax Severed Letter 9300796- Foreign Exchange Contract—Debt of Charitable Foundation Unedited CRA Tags 149.1(4)(d), 149.1(4)(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. February 9, 1993 Charities Division Rulings Directorate R.A. Davis, Director J.D. Brooks 957-2103 Attention: Judy Torrance 930079 Foreign Exchange Forward Contracts and Debts of Charitable Foundations We are writing to you in reply to your memorandum of January 7, 1993 in which you requested our opinion as to whether the purchase of currency by a private foundation by means of a foreign exchange forward contract would result in the foundation incurring debt which is described in paragraph 149.1(4)(d) of the Income Tax Act. ...

10 March 1993 Income Tax Severed Letter 9300485- Retiring Allowance Unedited CRA Tags 248(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. 5-930048 XXXXXXXXXX Adèle St-Amour (613) 957-8953 Attention: XXXXXXXXXX March 10, 1993 Dear XXXXXXXXXX Re: Retiring Allowance This is in response to your letter dated January 8, 1993, requesting our opinion concerning a retiring allowance. ...

24 February 1993 Income Tax Severed Letter 9305215 F- Transfert conjoint REER Unedited CRA Tags 60(j.2), 254(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- 930521 XXXXXXXXXX M. SheaDesRosiers (613) 957-88953 A l'attention de XXXXXXXXXX Le 24 février 1993 Madame, Monsieur, Objet: Application de l'alinéa 60(j.2) de la Loi de l'impôt sur le revenu (la "Loi") La présente fait suite à votre fax du 19 février 1993 concernant le sujet ci-haut mentionné. ...

9 March 1993 External T.I. 9303705- Règles d'attribution — Attribution Rules Unedited CRA Tags 74.5, 74.4(2)   930370 XXXXXXXXXX Marc Vanasse   (613) 957-8953 A l'attention de XXXXXXXXXX Le 9 mars 1993 Mesdames, Messieurs, Objet: Demande d'interprétation technique La présente est en réponse à votre lettre du 3 février 1993 par laquelle vous demandez une interprétation du paragraphe 74.4(2) de la Loi de l'impôt sur le revenu (ci-après la Loi). ...

10 May 1993 Income Tax Severed Letter 930450 F- Impôt minimum 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 10 mai 1993 B.D. de Laval BUREAU PRINCIPAL M. Jean-Pierre Gouin Division des particuliers Coordonnateur des Services et des entreprises techniques de services C. Dubé 957-8953 7-930450 Calcul de l'impôt minimum La présente est en réponse à votre note de service du 2 février 1993 concernant le calcul du revenu imposable modifié aux fins de l'impôt minimum lorsqu'un particulier a disposé d'un bien en immobilisation admissible ("BIA"). ...

10 March 1993 Internal T.I. 9305187 F- Tuition Fees Unedited CRA Tags 118.5(1)(a) March 10, 1993 T1 Programs Division Business and General Jean Marc Legault Division Director M. Eisner  (613) 957-2138 Tuition Fees This is in reply to the facsimile dated February 17, 1993 submitted by Ms D. ... In this regard, it was indicated to us in a telephone conversation on March 3, 1993 (M. ...

1993 Internal T.I. 9310617 F- Damage Awards Unedited CRA Tags 56(1)(a)(ii)   June 10, 1993 XXXXXXXXXX District Office Business and General DivisionXXXXXXXXXX, Unit Head Source Deductions Damage Award XXXXXXXXXX This is in reply to your enquiry of April 1, 1993, sent to Mr. ... That information was forwarded with your memorandum of May 12, 1993 and proved to be most helpful in our review of the matter. ... In their letter of May 6, 1993 the Council indicated that the settlement amount of $XXXXXXXXXX was based on the fact that, had XXXXXXXXXX been successful in her action before the Council, the award for general damages (in respect of hurt feelings, etc.) would have been no more than $2,000 on each of the two remaining complaints, in accordance with subsection 17(2) of the HRABC. ...

8 September 1993 Administrative Letter 9320906- Paiement à une université Unedited CRA Tags 37(1)(a)(ii)(B)   Le 8 septembre 1993 DIRECTION DE LA VÉRIFICATION DIRECTION DES DÉCISIONS Division des programmes Michel Lambert de vérification 957-8953 Madame Mara D. Praulins   7-932090 Paiement à une universitéAlinéa 37(1)a) de la Loi La présente fait suite à votre note de service du 21 juillet 1993, nous demandant de répondre à une triple question qui a été posée au Ministère dans le cadre d'un colloque de l'Association de planification fiscale et financière portant sur la recherche scientifique et le développement expérimental. Ce colloque se serait tenu à Montréal le 15 juin 1993 et à Québec le 16 juin 1993. ...

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. ...

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. ...