Search - 德国民法典第1993条

24 June 1993 Ministerial Letter 9315278 F- Small Business Investment Tax Credit Unedited CRA Tags 127(5), 127(9) qualified small-business property   MINISTER/DM'S OFFICE Y.S. 93-3046T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX The Honourable Otto Jelinek, Minister of National Revenue, has asked me to respond to your letter of March 18, 1993, which was forwarded by the Honourable Don Mazankowski, Minister of Finance, on May 13, 1993, concerning small business investment tax credits (the "SBITC") on farm equipment purchases. ... Dodge      Deputy Minister      Department of Finance June 15, 1993 ...

22 June 1993 External T.I. 9308855 F- Advance Ruling Unedited CRA Tags 18(1)(a)   XXXXXXXXXX Dear Sir: This is further to our telephone conversation (Fontaine/XXXXXXXXXX) of April 8, 1993 in which you undertook to provide additional facts that would clarify your particular concerns regarding a proposed agreement with the XXXXXXXXXX A copy of the agreement was forwarded to us by the Ottawa District Office on March 25, 1993. ... Accordingly, if we do not receive the necessary information by July 16, 1993, we will conclude that you do not wish to proceed with this matter and our file will be closed. ...

7 July 1993 Income Tax Severed Letter 9235013 F- ALL de retraite Unedited CRA Tags 248(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. ... Shea-DesRosiers (613) 957-8953 Le 7 juillet 1993 Monsieur, Objet: Paiements versés en vertu de la Loi 47 considérés des "allocations de retraite" La présente fait suite à votre lettre du 18 novembre 1992 et à notre rencontre à Ottawa le 13 janvier 1993. Tel que nous vous l'avons confirmé au téléphone (XXXXXXXXXX/Shea-DesRosiers) le 6 juillet 1993, le Ministère est venu à la conclusion que les sommes versées aux employés en vertu de la Loi 47 constituent des "allocations de retraite" telle que cette expression est définie au paragraphe 248(1) de la Loi de l'impôt sur le revenu. ...

27 July 1993 Ministerial Letter 9319498 F- SBITC Lease Financing Arrangements Unedited CRA Tags 127(9) qualified small-business property MINISTER/DM'S OFFICE  YS 93-4036 ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX I am replying to your letter of May 28, 1993, which was sent to The Honourable Otto Jelinek, former Minister of National Revenue, by the Right Honourable Don Mazankowski, former Minister of Finance, on June 24, 1993, concerning the proposed small business investment tax credits (the "SBITC") as they relate to the leasing of equipment. ... July 23, 1993 ...

9 November 1993 Internal T.I. 9318697 F- Health and Welfare Trusts Unedited CRA Tags 6(1)(a) Edmonton District Taxation Business and General Office Division Mr. ... Manary- Auditor (613) 957-2138 Health and Welfare Trusts This is in reply to your memorandum of June 21, 1993 in which you requested us to review revisions made to the XXXXXXXXXX The revisions were made with respect to comments we set out in a memorandum dated March 10, 1993. ... In item number 5 of our memorandum dated March 10, 1993, we indicated a concern in relation to Article XXXXXXXXXX which provided that the trust may, inter alia, purchase real property. ...

23 November 1993 Income Tax Severed Letter 9325255- Indians—Funds Invested Off-reserve Unedited CRA Tags 81(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. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère. 932525 XXXXXXXXXX Glen Thornley (613) 957-2101 Attention: XXXXXXXXXX November 23, 1993 Dear Sirs: Re: Status Indians—Funds Invested on or off-Reserve This is in reply to your faxed letter of September 7, 1993 with attached memorandum covering notes made from a telephone conversation of August 23, 1993 with Denis Lefebvre, Assistant Deputy Minister, Legislative and Intergovernmental Affairs of this Department. ...

7 December 1993 Income Tax Severed Letter 9329098- Natives—Income Tax Trust Accounts Unedited CRA Tags 81(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. ... AUTHOR SUBJECT OR CORPORATE FILE December 7, 1993 XXXXXXXXXX Dear XXXXXXXXXX Thank you for your letter of September 28, 1993, regarding the XXXXXXXXXX The Department is presently reviewing its position with respect to the taxation of employment income earned by Indians, in light of the Supreme Court of Canada decision in the Glenn Williams case. ... Yours sincerely, Denis Lefebvre Assistant Deputy Minister Legislative and Intergovernmental Affairs Branch Carole Chouinard (613) 957-2098 4-932909 December 7, 1993 ...

1993 Ministerial Letter 9318248 F- Donation For SR&ED Purposes Unedited CRA Tags 37(1)(a) MINISTER/DM'S OFFICE YS # 93-4153T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... AUTHOROF CORPORATE CASE FILE September 2, 1993 XXXXXXXXXX Dear XXXXXXXXXX I am responding to your letter of June 14, 1993, addressed to the Honourable Otto Jelinek, former Minister of National Revenue, regarding the investment tax credit (ITC) XXXXXXXXXX for scientific research and experimental development (SR&ED). ... Fontaine 957-2131 931824 August 30, 1993 ...

1993 Income Tax Severed Letter 930780A F- UI Benefits Received by Indian Unedited CRA Tags 81(1)(a) July 16, 1993 Margaret Florczak Business and General Section Enquiries and Office Examination Section 471-15  Vancouver, District Office XXXXXXXXXX This is in reply to your enquiry dated March 8, 1993 concerning the tax status of XXXXXXXXXX UI benefits. ...

17 August 1993 External T.I. 9308845 F- Exempt Property of the Specified Property Rules Unedited CRA Tags ITR 1100(1.13)(a)(ii) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  "Exempt Property" of the "specified Leasing Property Rules" This is in reply to your letter of March 22, 1993 wherein you requested clarification of our technical interpretation dated March 9, 1993. ...