Search - 德国民法典第1993条

19 May 1993 External T.I. 9312865 F- Indians Unedited CRA Tags 81 XXXXXXXXXX Attention:  XXXXXXXXXX Dear XXXXXXXXXX RE:  Taxation of Income Earned on Reserve This is in reply to your letter of April 29, 1993, requesting information regarding exemption of a portion of your 1992 employment income which you indicate was earned on the reserve conducting business which included: XXXXXXXXXX The above duties accounted for 8% of your time. ...

1 June 1993 Internal T.I. 9313147 F- Retirement Compensation Arrangement Unedited CRA Tags 207.6(2)   June 1, 1993 Kitchener District Office Head Office Financial Industries Division Ghislain Martineau    (613) 957-8962 Attention:  George Pottage XXXXXXXXXX Enhanced Retirement Program Please find enclosed a copy of a program developed by XXXXXXXXXX in order to fund retirement benefits provided by Canadian-controlled private corporations. ...

15 June 1993 External T.I. 9313545 F- Change of 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 April 29, 1993 concerning the above- mentioned subject. ...

11 May 1993 External T.I. 9313700 F- 80% Meal Limitation Applicable to Employer Not EE Unedited CRA Tags 67.1 Response to 1993 Tax Executive Institute Canadian Tax Conference Question: Can the Department comment on the applicability of section 67.1 of the Act to a corporate taxpayer in the following fact situation: A corporate taxpayer whose principal business is the transport of goods provides an amount to employees in respect of a meal allowance. ...

10 June 1993 External T.I. 9314415 F- RRSP Home Buyers' Plan Unedited CRA Tags 146.01 XXXXXXXXXX Dear XXXXXXXXXX This is in reply to your letter of May 12, 1993, requesting information on the registered retirement savings plan ("RRSP") Home Buyers' Plan. ...

12 January 1993 Ruling 3M05261- Pénalté sur le montant brut du revenu non déclaré Unedited CRA Tags 163(2)   90072-5 Section des particuliers et des entreprises de services Annemarie Humenuk 12 janvier 1993 Est-ce que le montant de la pénalité prévue au paragraphe 163(1) de la Loi de l'impôt sur le revenu doit être calculé selon le montant brut du revenu non déclaré (avant l'application de toute déduction) ou selon le montant du revenu non déclaré après déduction d'éléments pouvant être déduits en vertu de la Section B de la Loi de l'impôt sur le revenu qui sont directement attribuables au fait de gagner un tel revenu et qui n'ont pas déjà été pris en considération? ...

17 June 1993 External T.I. 9304955 F- Scientific Research Unedited CRA Tags 37(1)(a)(ii), 37(2) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: This is in reply to your letter dated February 3, 1993, whereby you requested a technical interpretation with respect to subparagraph 37(1)(a)(ii) of the Income Tax Act (the "Act"). ...

23 June 1993 External T.I. 9308505 F- 7661-1 Computer Software Royalties Paid to Non-resident Unedited CRA Tags 212(1)(d), Treaty US Article XII XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Computer Software Royalties This is in reply to your letter dated March 11, 1993 concerning Canadian general sales tax (GST) and income withholding taxes applicable to computer software royalties paid by residents of Canada to a resident of the United States. ...

24 June 1993 External T.I. 9314455 F- Amendment to a Non-capital Loss Unedited CRA Tags 111(8) non-capital loss, 152(4), 152(1.1) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Amendment to a Non-Capital Loss This is in reply to your letter of May 14, 1993 wherein you requested confirmation of your interpretation of paragraph 111(8)(b) of the Income Tax Act ("Act"). ...

9 June 1993 External T.I. 9315090 F- Seismic Data Purchased Unedited CRA Tags 66.1 SEISMIC PROPERTY QUESTION 12 Can seismic property ever be anything other than a Canadian exploration expense, such as inventory or eligible capital property? ... CPTS  June 17, 1993 ...