Search - 德国民法典第1993条

In its Statement of Claim initiating this appeal, the Plaintiff claimed the following relief: that the appeal be allowed; that the decision of the Tax Court of Canada dated September 24, 1993 be reversed and the reassessment of August 26, 1987 be confirmed; and costs of the appeal.          ... On September 24, 1993 the Tax Court of Canada found for the Defendant and held that the Inducement was a non-taxable receipt.                   19.      ... Her Majesty the Queen, 4 a decision dated December 31, 1993, only slightly more than three months after the Tax Court of Canada decision in this matter, decided against the taxpayer, without reference to the decision in this matter. ...

.:— This application arises out of a refusal by Vancouver City Savings Credit Union to collapse a Vancouver City Savings Retirement Plan, which is an RRSP plan and to transfer the assets held in that plan to the Receiver General of Canada pursuant to a writ of fieri facias, issued on April 28, 1993. ... A letter from Vancouver City Savings Credit Union, dated August 19, 1993, to Pacific Court Bailiff Execution Services Inc., who provide civil Sheriff services in this jurisdiction, attached to the affidavit in support of this motion, gives as a reason for the Credit Union’s refusal that an RRSP is neither goods nor chattels. ...

Counsel for the defendant indicated that the joint application was filed in the fall of 1993. ... As indicated previously, a joint application was filed in 1993. And while the matter only recently appeared to have come to the attention of counsel for the plaintiff, it does appear that the evidence before the Court is deficient in determin- ing whether or not Mr. ...

Accordingly, the 1993 T3 return will not be adjusted to allow the preferred beneficiary elections.                           ... For the Trust"s 1993 taxation year, the Trust"s T3 income tax return was due by March 31, 1994. ... The Applicant was obliged to file the Trust"s T3 Return and Election by March 31, 1994 for the Trust"s 1993 taxation year. ...

Accordingly, the 1993 T3 return will not be adjusted to allow the preferred beneficiary elections. ... For the Trust’s 1993 taxation year, the Trust’s T3 income tax return was due by March 31, 1994. ... All parties agree that the filing date was to be no later than March 31, 1994 for the Trust’s 1993 taxation year. ...

By letter dated October 29, 1993, the applicants’ counsel applied on their behalf to the respondent pursuant to subsection 220(3.1) of the Act for the waiver of interest arising in respect of an assessment of tax issued in respect of their 1984 taxation year. By letter dated November 9, 1993, the respondent denied the applicants’ request on the ground that interest arising on a debt originating from an assessment with respect to the 1984 taxation year cannot be waived pursuant to subsection 220(3.1). ... That restriction is now contained in subsection 127(5) of S.C. 1993, c. 24, An Act to Amend the Income Tax Act (the “Amending Act"). ...

U-1, between 1986 and 1996. [4]      In 1993, the applicant, Angela Ramadori ceased employment at Pasta Casareccia. ... a reimbursement of the contributions that were made by the applicants during the period of November 18, 1990 to December 31, 1993. ... Pierre Paquette erred in making his decision not to reimburse the premiums paid between November 18, 1990 and December 31, 1993. ...

., [1993] 2 C.T.C. 342, 93 D.T.C. 5455) where he stated at page 343 (D.T.C. 5456): In his argument counsel for the applicant expressly declined to make any Charterbased attack on section 231.4. ... Canada, [1993] 1 S.C.R. 416; [1993] 1 C.T.C. 111, 93 D.T.C. 5018; M.N.R. v. ... The statement of claim herein was issued August 17, 1993 over two weeks prior to the hearing before the Federal Court of Appeal. ...

In 1993, the applicant, Angela Ramadori ceased employment at Pasta Casareccia. ... Pierre Paquette erred in making his decision not to reimburse the premiums paid between November 18, 1990 and December 31, 1993. ... The reimbursement of contributions which were made by the applicants during that period of November 18, 1990 to December 31, 1993, is statute-barred by reason of subsection 96(1) of the Employment Insurance Act. ...

Grosh requested the Minister to waive interest and penalties owed on the 1993 through 1996 taxation years on the grounds of financial hardship. ... Grosh that he would cancel all interest charges stemming from the date of his accident, but would not otherwise waive the interest and penalties owing on the 1993 through 1996 taxation years. ... Grosh thinks it unfair that he be penalized and charged high interest from 1993 through 1996. ...