Search - 德国民法典第1993条

9 July 1993 External T.I. 9317455 F- Deferred Salary Leave Plan Unedited CRA Tags ITR 6801 XXXXXXXXXX Attention:  XXXXXXXXXX Dear XXXXXXXXXX RE:  Deferred Salary Leave Plan Your letter of May 14, 1993, to the Hamilton District Taxation Office, requesting a review of your deferred salary leave plan, has been forwarded to the Rulings Directorate for reply. ...

25 June 1993 Income Tax Severed Letter 931753A F- Old Age Security Benefits Unedited CRA Tags 81(1)(a) B. Riordan Business and General Public Affairs Division Scarborough District Office XXXXXXXXXX This is in reply to your round trip memorandum dated June 11, 1993 concerning the tax status of Old Age Security ("OAS"), Canada Pension Plan ("CPP") and superannuation benefits received by XXXXXXXXXX a status Indian. ...

12 July 1993 External T.I. 9318555 F- Promotional Incentives for RRSP Unedited CRA Tags 146(2)(c.4), 146(13.1) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Promotional Incentives For Registered Retirement Savings Plans This is in reply to your letter of June 18, 1993, in which you describe three promotions and ask whether they would offend the provisions of paragraph 146(2)(c.4) of the Income Tax Act (the "Act"). ...

6 August 1993 External T.I. 9319455 F- Bonus on Debt Obligation Unedited CRA Tags 12(4), 12(9), ITR 7000(1)(D), ITR 7000(2)(d), ITR 7000(3) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Bonus on Debt Obligations This is in reply to your letter of July 7, 1993, requesting our views on whether a bonus received on a particular guaranteed investment certificate ("GIC") is to be reported as a capital gain or as interest income by the investors. ...

11 August 1993 Ruling 9322003 F- Investment Corporation Unedited CRA Tags 130 XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Request for an Advance Income Tax Ruling This is in reply to your letter dated July 30, 1993 wherein you made application for an advance income tax ruling with respect to a proposed issuer bid to be made by XXXXXXXXXX (the "Corporation") to its shareholders. ...

17 August 1993 Administrative Letter 9318846 F- Home Buyers Plan Repayments on Bankruptcy Unedited CRA Tags 146.01   Client Assistance Directorate Financial Industries Division Mrs. Pauline McNally, Director   Attention:  Ms Jennifer Loome  CAD Service Monitoring Home Buyers Plan This is in reply to your facsimile transmission of June 28, 1993, in which you request an answer to a question concerning the above-noted subject posed by the Toronto District Office. ...

18 August 1993 External T.I. 9319275 F- Player Rights Unedited CRA Tags 18(1)(a), 9(1)   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Deductibility of Player Rights, XXXXXXXXXX This is in reply to your letter of June 25, 1993 requesting confirmation of the position taken in the November 18, 1991 interpretation regarding the deductibility of consideration paid for player rights as commented upon in the published article, copy submitted. ...

20 August 1993 Administrative Letter 9320886 F- Emigration of Canadian Controlled Private Corp (7781-4) Unedited CRA Tags 88.1, 128.1 TPS Internation Tax OfficeRulings Directorate Attention:  G. Rowland Emigration of Canadian Controlled Private Corporation This is in response to your Round Trip Memorandum of July 14, 1993 wherein you requested our comments concerning the proposed disposition of the shares of the CCPC by a non-resident of Canada after the CCPC emigrates to the United States. ...

12 August 1993 External T.I. 9321255 F- 5782-1 Stock Dividends From Non-Resident Corporation Unedited CRA Tags 90, 248(1) dividend   XXXXXXXXXX Dear Sir: RE:  Stock Dividends This is in reply to your letter dated July 13, 1993 wherein you inquired about the taxation of stock dividends received by an individual from a corporation not resident in Canada. ...

17 August 1993 External T.I. 9321265 F- CCA Restrictions Unedited CRA Tags ITR 1100(11) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Regulation 1100(11) This is in reply to your letter of July 15, 1993, concerning the capital cost allowance ("CCA") restriction on rental properties as it pertains to a hypothetical fact situation as outlined in your letter. ...