Search - 德国民法典第1993条

22 December 1993 Income Tax Severed Letter 9334653- Testamentary Trust Unedited CRA Tags 104 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 3-933465 Attention: XXXXXXXXXX December 22, 1993 Dear Sirs/Madams: Re: Request for Advance Income Tax Rulings This is in reply to your request, dated November 16, 1993, for advance income tax rulings on behalf of XXXXXXXXXX You ask us to confirm that the trust agreements you provided us with your letter dated November 16, 1993, will create testamentary trusts for purposes of the Income Tax Act. ... For a general discussion of our views on the proposed transactions, please refer to our letter dated February 4, 1993, copy of which was enclosed with your request. ...

8 February 1993 Income Tax Severed Letter 9234895- Definition of Cohabiting Spouse for CTB—Jul 93 to Jun 94 Unedited CRA Tags 122.6, 122.5 XXXXXXXXXX 923489 A. ... In your view, the parties to this relationship would be cohabiting spouses for 1992 for the purposes of the Child Tax Benefit payments to be made in 1993. ... The transitional rule which is the subject of your enquiry refers to the child benefits payable from July 1993 to June 1994 which are based on the relevant 1992 net incomes. ...

28 April 1993 External T.I. 9302855 F- Unused RRSP Deduction Room Unedited CRA Tags 146(1) unused RRSP deduction rooms XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sir\Madam: RE:  Carryforward of Registered Retirement Savings Plan ("RRSP") Unused RRSP Deduction Room This is in reply to your letter of February 2, 1993 wherein you request our opinion on the calculation of a taxpayer's RRSP deduction limit for his 1993 taxation year. ... This taxpayer ceased to be a Canadian resident in XXXXXXXXXX and will become a Canadian resident in 1993. ... Our Comments: For the purposes of calculating the 1993 RRSP deduction limit as defined under paragraph 146(1)(g.1) of the Act, we are of the view that the unused RRSP deduction room as at the end of the 1992 taxation year is XXXXXXXXXX $, provided the taxpayer had no earned income for the 1991 taxation year. ...

29 June 1993 External T.I. 9305565 F- Employee Incentive Awards Unedited CRA Tags 6(1)(a) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sir: RE:  Employee Service Awards This is in reply to your letters of February 18, 1993 and May 10, 1993 which are further to our letter of January 8, 1993 sent to your company. ... In our letter of January 8, 1993, we provided general comments in which we indicated that an employee is considered to have received a taxable benefit where his or her employer provides him or her with a long term service award of jewellery and the employee acquires ownership of the jewellery at that time. ...

6 August 1993 External T.I. 9320095 F- Change Fiscal Period Unedited CRA Tags 248(1) fiscal period XXXXXXXXXX Dear Sir: RE:  Change of fiscal period This is in reply to your letter of July 6, 1993 and is further to our reply of June 15, 1993 to your letter of April 29, 1993. You wish to find out if, in the situation outlined in your letter of April 29, 1993, there will be a termination of the taxpayer's first legal practice in one city with a resultant year end at the termination date and whether the start up of the same practice in another city will result in a new year end. ...

The process of consultation for the development of guidelines referred to in my letter of March 10, 1993 is ongoing but nearing completion. However, the Department has not changed its position, as outlined to you at page 2 of my March 10, 1993 letter, that certain types of income will be exempt. ... Yours sincerely, Denis Lefebvre Assistant Deputy Minister Legislative and Intergovernmental Affairs Branch September 30, 1993 ADM# 931170 ...

23 September 1993 Internal T.I. 9314977 F- Indians and Pension Payments Unedited CRA Tags 81(1)(a) TAXATION CENTRE- SUDBURY Business and General J.A. ... If she worked under similar circumstances during 1983 to 1993 her employment income would have covered by the Indian Remission Order or extended by the new Remission Order until December 31, 1993. Pension payments which are received after 1993 will be exempt from income taxes providing the employment income that gave rise to the pension income was itself exempt. ...

1993 Ministerial Letter 9327388 F- Small Business Investment Tax Credit Unedited CRA Tags 127(5) MINISTER/DM'S OFFICE  Y.S. 93-5826T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... AUTHOR,OF CORPORATE CASE FILE October 22, 1993 XXXXXXXXXX Dear XXXXXXXXXX I am writing in reply to your correspondence of September 9, 1993, regarding a letter dated March 24, 1993, fromXXXXXXXXXX I apologize for the delay in replying. ... Yours sincerely, Garth Turner Cal Brown 957-2131 932738 October 15, 1993 ...

14 December 1993 Internal T.I. 9327077- Contrat verbal — Question de faits Unedited CRA Tags n/a Le 14 décembre 1993 Bureau de district de Laval Bureau principal Section 442-1-1 Direction des décisions   (613) 957-8953 A l'attention de monsieur J.M. Bergeron   7-932707 XXXXXXXXXX La présente fait suite à votre note de service du 16 septembre 1993 et à nos conversations téléphoniques (Bergeron/Desparois) du 6 et 7 décembre 1993 demandant notre opinion relativement à un contrat verbal conclu entre XXXXXXXXXX Nous avons analysé l'ensemble des documents que vous nous avez fournis et nous sommes d'avis que le problème que vous avez soulevé est une question de faits qui relève du domaine de la vérification et ne requiert pas d'interprétation de la Loide l'impôt sur le revenu. Pour cette raison, nous vous avons suggéré lors de notre conversation téléphonique (Bergeron/Desparois) du 7 décembre 1993 de transmettre votre dossier à la Division du soutien technique de la vérification afin d'obtenir leur opinion relativement à ce dossier. ...

La corporation peut choisir entre le 31 octobre 1993 et le 31 octobre 1994 pour son premier exercice financier. ... Si les comptes de la corporation sont ordinairement arrêtés le 31 octobre de chaque année et la corporation est incorporée le 28 octobre 1993, elle aurait la faculté de choisir entre le 31 octobre 1993 et le 31 octobre 1994 pour la fin de son premier exercice financier. ... Shea-DesRosiers 5-933075 le 3 novembre 1993 ...