Search - 德国民法典第1993条

23 February 1993 External T.I. 9306085 F- HA4093-C4 Interpretation of Article 11 Paragraph 3(b)(iii) Unedited CRA Tags Treaty China Article 11   XXXXXXXXXX RE: CANADA-CHINA TAX AGREEMENT ARTICLE 11- INTEREST This is further to your letter of February 23, 1993 requesting an interpretation of the application of subparagraph 3(b)(iii) of Article 11 of the Canada-China Tax Agreement (hereinafter "convention") in the following situation. ...

1 April 1993 External T.I. 9238795 F- Agency Co-operative- Trusts Unedited CRA Tags 107(2), 107(2.1)   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Subsection 107(2) of the Income Tax Act (the "Act") This is in reply to your letter of December 22, 1992 and further to our telephone conversation (Thornley/XXXXXXXXXX) of February 22, 1993 concerning whether a member of an agency co-operative (see Interpretation Bulletin 493), when withdrawing from the co-op, can take as a payment in kind his proportionate share of the machinery of the co-op under subsection 107(2) of the Act. ...

10 March 1993 Ministerial Correspondence 9302784 F- Capital vs Income Unedited CRA Tags 9   MINISTER/DM'S OFFICE Y.S. 93-0297T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX I am writing in reply to your letter of January 5, 1993, written on behalf of your constituent who is seeking clarification of Interpretation Bulletin number IT-102R2. ...

31 March 1993 External T.I. 9304695 F- Registered Retirement Income Fund Unedited CRA Tags 146.3(6) XXXXXXXXXX Dear Sir: RE:  Transfer of a Registered Retirement Income Fund ("RRIF") to a Testamentary SpouseTrust This is in reply to your letter of February 3, 1993 wherein you request a ruling on the tax consequences of the proposed transfer of your RRIFs to a testamentary spouse trust by virtue of your will. ...

1 April 1993 Internal T.I. 9305097 F- Indians and UIC Unedited CRA Tags 81(1)(a) April 1, 1993 VANCOUVER DISTRICT OFFICE Business and General Division P.E. ...

12 January 1993 Income Tax Severed Letter 3M05251- Penalty on Gross—Not Net Unreported Income Unedited CRA Tags 163(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. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère. 90072-5 Personal and General SECTION Annemarie Humenuk January 12, 1993 Should the amount of penalty calculated under subsection 163(1) of the Act be based on the gross amount of the unreported income (before applying any deductions) or on the amount of unreported income net of any deductions permitted under Division B of the Act that are directly attributable to the earning of such income and which have not previously been taken into account? ...

8 April 1993 Income Tax Severed Letter 9236345- Spousal Trust and Subsection 104(13.1) Designation Unedited CRA Tags 104(13.1) 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. ... Kauppinen (613) 957-4363 Attention: XXXXXXXXXX April 8, 1993 Dear Sirs: Re: Subsection 104(13.1) of the Income Tax Act ("Act") This is in reply to your letter dated December 1, 1992 wherein you requested a technical interpretation regarding subsection 104(13.1) of the Act. ...

30 April 1993 External T.I. 9301445 F- CCPC Status- Corp. Owned by Trust (8192-1) Unedited CRA Tags 125(7) Canadian-controlled private corporation, 251(5)(b)   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  CCPC Status of a Corporation Owned by a Trust This is in reply to your letter of January 14, 1993, in which you request an advance income tax ruling on the above-noted topic. ...

13 April 1993 External T.I. 9301875 F- Gifts to a Municipality Unedited CRA Tags 110.1 XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Deductibility of gifts Made to a Canadian Municipality This is in reply to your letter of January 18, 1993, requesting on opinion relating to Section 110.1 of the Income Tax Act (the "Act"). ...

23 April 1993 External T.I. 9302055 F- Acquisition of Control Unedited CRA Tags 111(5) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Request for Technical Interpretation Acquisition of Control This is in response to your letter of January 18, 1993 dealing with the above-captioned subject. ...