Search - 德国民法典第1993条

4 June 1993 External T.I. 9315120 F- Deductibility of Resource Expenditures Unedited CRA Tags 18(1)(b), 66.1, 66.2, 66.4 CANADIAN EXPLORATION EXPENSE QUESTION 19 Is it Revenue Canada's belief that absent the deductions permitted in respect of Canadian Exploration Expense ("CEE"), Canadian Development Expense ("CDE") and Canadian Oil and Gas Property Expense ("COGPE") in sections 66.1, 66.2 and 66.4 of the Act respectively, that no deduction would be permitted in respect of such outlays or expenses, by virtue of paragraph 18(1)(b) of the Act? ... CPTS June 17, 1993 ...

17 June 1993 External T.I. 9315965 F- Interest Deductibility Unedited CRA Tags 20(1)(c) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Request For Technical Interpretation We are writing in response to your letter of May 26, 1993, in which you requested our comments with respect to the deductibility of interest pursuant to subsection 20(1)(c) of the Income Tax Act (Canada) in the following hypothetical situation. ...

17 June 1993 External T.I. 9316065 F- Options and Foreign Property for Pension Plan Unedited CRA Tags 206   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Foreign Property and Options This is in reply to your letter of May 28, 1993, in which you ask whether a liability under an option could enter into the calculation of the "cost amount" of a foreign property under section 206 of the Income Tax Act (the "Act"). ...

28 June 1993 External T.I. 9316215 F- Deductibility of Interest foll'd in 2001-0095645 F Unedited CRA Tags 20(1)(c) XXXXXXXXXX Attention: XXXXXXXXXX Dear Sirs: RE: Deductibility of Interest We are writing in response to your letter of May 21, 1993, to the Charlottetown District Office, in which you requested Revenue Canada's comments with respect to the deductibility of interest pursuant to 20(1)(c) of the Income Tax Act (the" Act"). ...

1993 External T.I. 9304905 F- Transitional Provisions Unedited CRA Tags 18(2), 18(2)(g) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: This is in reply to your letter dated February 8, 1993, wherein you requested an interpretation with respect to the application of subsection 18(2) of the Income Tax Act (the "Act") for taxation years ending before 1992. ...

29 June 1993 External T.I. 9306435 F- Eligible Capital Expense Unedited CRA Tags 14(5) eligible capital expenditure XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Advance Ruling Request This is in reply to your letter of February 23, 1993, requesting an advance tax ruling relating to the deductibility of expenditures, mostly capital in nature, to be made by your client to improve the efficiency of its customers' property. ...

1993 Internal T.I. 9311077 F- Statute Barred Date- Transactions Foreign Affiliates Unedited CRA Tags 152(4)(b)(iii)   Vancouver District Office Rulings Directorate Section 442-30 Olli Laurikainen   (613) 957-2116 Attention:  Victor S. Fast Subparagraph 152(4)(b)(iii) of the Income Tax Act This is in reply to your memorandum dated April 7, 1993 concerning the application of the above referenced provision to transactions with foreign affiliates. ...

3 May 1993 External T.I. 9312210 F- Underground Storage Property- TEI Unedited CRA Tags ITR 1104(2), Class 10, Sch 2 1993 Tax Executives Institute Roundtable Question # 18 The definition of "designated underground storage cost" contained in subsection 1104(2) of the Income Tax Regulations (the"Regulations") refers to the cost of "developing" certain underground storage property. ...

10 June 1993 Income Tax Severed Letter 9316880- Employee Benefits—Parking Unedited CRA Tags 6(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. ... Jack Szeszycki June 10, 1993 931688 ...

21 June 1993 Administrative Letter 9317226 F- Employment Benefits Unedited CRA Tags 6(1)(a) Source Deductions Division Business and General DivisionAndré Bissonnette  Director Ministerial Correspondence Taxable Benefits Your memorandum of May 28, 1993 addressed to the Technical Publications Division was forwarded to this Directorate for response. ...