Search - 德国民法典第1993条

XXXXXXXXXX 5-930190 Robert Gagnon (613) 957-8953 Le 19 février 1993 Madame, Objet: Régime d'accession à la propriété La présente est en réponse à votre lettre du 20 janvier 1993 par laquelle vous nous posez des questions concernant le régime d'accession à la propriété («RAP»). ... Le ministre des Finances a annoncé le 2 décembre 1992 dans son exposé économique et financier le report de la date limite (la date limite était le 1er mars 1993) pour le retrait de montants de REER dans le cadre du RAP. En conséquence, lorsqu'un contribuable retire un montant admissible d'un REER dans le cadre du RAP après le 1er mars 1993, un montant correspondant au moindre du montant admissible et des cotisations effectuées à un REER après le 2 décembre 1992 et avant le 2 mars 1994 devra être inclus dans son revenu pour l'année 1993, même si la déduction à l'égard de ces cotisations est reportée à l'année 1994. ...

Le 13 décembre 1993 B. D. de Sherbrooke Bureau Principal Service aux entreprises Section des particuliers A l'attention de M. ... Est-ce que le remboursement total de la créance par Monsieur en 1993 entraînerait la non-application des règles d'attribution? ... Année d'imposition 1993 9. En 1993, Madame et Monsieur sont, aux fins de la Loi, des conjoints en vertu de la définition de l'alinéa 252(4)a) de la Loi. ...

22 September 1993 Administrative Letter 9327046 F- Business Expense Unedited CRA Tags 18(1)(a) Client Assistance Directorate Financial Industries H.K.Beauchemin Division Director General Attention:  Rick Owen Corporate Deductibility of Costs for Cardio-Pulmonary Resuscitation (CPR) Courses Further to our telephone conversation(Owen/Shea-DesRosiers) of September 21, 1993, concerning our reply of September 13, 1993 to your memorandum of June 9, 1993 on the above-subject (our file 7-931720), we have the following comments in response to your queries: 1.      ...

9 February 1993 Income Tax Severed Letter 9300683- Retiring Allowance Unedited CRA Tags 60(j.1) 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. 3-930068 XXXXXXXXXX M.P. Baldwin 957-8953 Attention: XXXXXXXXXX February 9, 1992 Dear Sirs: Re: Retiring Allowance This is in reply to your letters of January 11, 1993, February 1, 1993 and further to our telephone conversation (Douglas\XXXXXXXXXX) of February 4, 1993 requesting an advance income tax ruling. ...

15 June 1993 Income Tax Severed Letter 9312355- Home Buyers' Plan Unedited CRA Tags 146.01 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. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère. 5-931235 XXXXXXXXXX M.Shea-DesRosiers (613) 957-8953 Attention: XXXXXXXXXX June 15, 1993 Dear Sir/Madam: Re: Home Buyers' Plan Legislation This is in reply to your letter of March 11, 1993 and our telephone conversation of June 10, 1993 (XXXXXXXXXX/Shea- DesRosiers) concerning the application of the proposed legislation regarding Home Buyers' Plan (the "Plan"). ... Where the withdrawal was received before March 2, 1993, the amount must be repaid by December 31, 1993, to the RRSP issuer who paid it to the individual. ...

AUTHOR SUBJECT OF CORPORATE CASE FILE December 8, 1993 XXXXXXXXXX Dear XXXXXXXXXX I am replying to your letter of July 7, 1993, addressed to the Honourable Garth Turner, former Minister of National Revenue, on behalf of your constituent, concerning the taxation of interest received on funds held in trust to provide funeral services. ... It is intended that this legislation be effective for the 1993 taxation year. ... Cal Brown 957-2131 932146 November 24, 1993 ...

AUTHOR,OF CORPORATE CASE FILE December 12, 1993 XXXXXXXXXX Dear XXXXXXXXXX I am replying to your letter of September 9, 1993, addressed to the Honourable Garth Turner, former Minister of National Revenue, concerning the taxation of interest received on funds held in trust to provide funeral services. ... It is intended that this legislation be effective for the 1993 taxation year. ... Cal Brown 957-2131 932737 November 24, 1993 ...

9 December 1993 Income Tax Severed Letter 933105A F- Gift of Print Unedited CRA Tags 110.1(1), 118.1(1) MINISTER/DM'S OFFICE 93-5382T ADM'S OFFICE 93-6508T RETURN TO RULINGS, ROOM 303, MET. BLDG. 93-6856T AUTHOR SUBJECT OR CORPORATE CASE FILE December 9, 1993 XXXXXXXXXX Dear XXXXXXXXXX I am responding to your letter of October 14, 1993, addressed to the Honourable Garth Turner, former Minister of National Revenue, requesting a Ministerial Ruling on a charitable fundraising program proposed by XXXXXXXXXX Your client has also written to the Honourable David Anderson, Minister of National Revenue, on November 16, 1993, concerning this request. ... Guglich 957-2102 December 6, 1993 933105 ...

14 April 1993 Ministerial Letter 9307718 F- Prepaid Funeral Services Unedited CRA Tags 75(2) MINISTER/DM'S OFFICE  Y.S. 93-1412T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... In subsequent meetings with representatives of The Funeral Service Association of Canada, the Department agreed to delay until 1993 the implementation of the changes set out in our letter of May 1, 1992. ... Yours sincerely, Otto Jelinek March 29, 1993 ...

23 June 1993 Ministerial Letter 9317348 F- Prepaid Funeral Services Unedited CRA Tags 75(2) MINISTER/DM'S OFFICE Y.S. 93-3544T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX I am replying to your letter of May 16, 1993, on behalf of XXXXXXXXXX concerning the taxation of interest received on funds held in trust to provide funeral services. ... This work is scheduled to be completed by September 1993. I appreciate your interest in this matter and hope that these comments will assist you in responding to XXXXXXXXXX Yours sincerely, Otto Jelinek June 14, 1993 ...