Search - 德国民法典第1993条

12 November 1993 Income Tax Severed Letter 932002C F- Attendant Care Expenses and Transport to Work Unedited CRA Tags 64 Saskatoon District Office Personal and General Public Affairs Section Attention:  Jennifer Flagel Attendant Care Expenses This memorandum is further to our previous memorandum of November 5, 1993 concerning the issue of whether the cost of a taxi or bus designed to transport disabled individuals would be an eligible expense under section 64 of the Act. ...

28 October 1993 External T.I. 9321245 F- Partnership- General & RRSP Unedited CRA Tags 96(1), 146(1) earned income XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Reporting Limited Partnership Rental Income and Expenses This is in reply to your letter dated July 15, 1993, requesting our interpretation as to how net rental income derived through a partnership interest, including a limited partnership interest, is to be calculated and reported for income tax purposes. ...

25 October 1993 External T.I. 9327235 F- Debt Restructuring Unedited CRA Tags 80   XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: This is in reply to your letter of September 8, 1993, wherein you requested a technical interpretation regarding the refinancing of debt as it applies to a farmer filing on a cash basis under section 28 of the Income Tax Act. ...

9 November 1993 External T.I. 9329415 F- Years of Employment For Retiring Allowance Rollover Unedited CRA Tags 60(j.1) XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Deduction Under Paragraph 60(j.1) of the Income Tax Act (the "Act") This is in reply to your letter of October 7, 1993, in which you ask whether an individual may include prior years of employment in the calculation set out in clause 60(j.1)(ii)(A) of the Act. ...

21 October 1993 External T.I. 9329755 F- Retiring Allowance- In Lieu of Notice Unedited CRA Tags 56(1)(a)(ii), 248(1) retiring allowance External Affairs and International Trade Canada 125 Sussex Drive Ottawa, Ontario K1A 0G2  Attention:  Denis Smith Acting Director Locally-Engaged Staff Division Dear Sirs: This is in reply to your letter of October 4, 1993 concerning Canadian citizens employed by the Government of Canada and locally engaged in the United States. ...

8 November 1993 External T.I. 9329855 F- HAA7255-4 Qualified Home Home Buyers Plan Unedited CRA Tags 146.01 XXXXXXXXXX Attention: XXXXXXXXXX Dear Sirs: RE:  Qualifying Home under the Home Buyers' Plan This is in reply to your facsimile letter of August 30, 1993, in which you request our opinion on whether the construction of a new home will be a qualifying home under the home buyers' plan where the new residence will be built on the same lot as an existing residence after it is demolished. ...

8 November 1993 External T.I. 9330035 F- HAA7255-1, Group RRSP, Vesting Employer Contributions Unedited CRA Tags 146 XXXXXXXXXX Dear Sir: RE:  Group Registered Retirement Savings Plans (RRSP) Vesting of Employer Contributions This is in reply to your Facsimile transmission of October 12, 1993 in which you asked if employer contributions can be made to a group RRSP subject to a two year vesting clause. ...

8 November 1993 External T.I. 9331135 F- HAA7255-7 RRSP Qualified Investment Eligible Corporation Unedited CRA Tags 146(1) qualified investment ITR 4900, ITR 5100(1) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Qualified Investments for a Registered Retirement Savings Plan This is in reply to your letter of October 1, 1993, in which you requested our opinion on whether a corporation could qualify as an "Eligible Corporation" as defined under subsection 5100(1) of the Income Tax Regulations (the "Regulations") at a time when most of its assets are held in cash to be used in the acquisition of an operating business. ...

13 October 1993 Ruling 9320491- Déductibilité des intérets — Interest Deductibility Unedited CRA Tags 20(1)(c) APFF — CONGRES 1993NOTES AU DOSSIER Question 7 La question de savoir si des actions ordinaires ont été acquises dans le but d'en tirer un revenu est une question de faits et chaque situation doit être examinée en tenant compte des faits particuliers à la situation. ... Par ailleurs, la décision rendue par la Cour canadienne de l'impôt dans l'affaire Mark Resources Inc. le 11 juin 1993 pourrait être utilisée en appui de la position du Ministère à l'effet que les intérêts ne sont pas déductibles. ...

5 November 1993 External T.I. 9318595 F- Partnership- IT-138R- Salaries Unedited CRA Tags 96(1) XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Interpretation Bulletin IT-138R Treatment of "salaries" In your letter dated June 24, 1993, you requested under what statutory or common law basis Revenue Canada relied in formulating its position regarding the treatment of "salaries" paid to partners as set out in paragraphs 10 and 11 of Interpretation Bulletin IT-138R. ...