Search - 德国民法典第1993条

3 November 1993 External T.I. 9331300- Partie I.3 Unedited CRA Tags 181.2(4) DIRECTION DES DÉCISIONS    SOMMAIRE DE LA CORRESPONDANCE TYPE DE DOCUMENT: Réponse de table ronde PRINCIPALES QUESTIONS: Unité de fonds mutuels est admissible à la  déduction pour placements? POSITION ADOPTÉE: Non RAISONS POUR POSITION ADOPTÉE: Pas un bien décrit à 181.2(4) JURIDIQUE: s/o OPINION DE FINANCE: XXXXXXXXXX JURISPRUDENCE: s/o PUBLICATIONS DE REVENU CANADA IMPÔT: s/o DOSSIER SUJET: HAA 1250-4 HAA 5638-3 Table ronde de l'APFF-Colloque "la taxe sur le capital" le 16 novembre 1993 Question 26. ... Ghislain Martineau 5-933130 3 novembre 1993 ...

3 November 1993 External T.I. 9331340- Partie I.3 Unedited CRA Tags 181.2(3)(g) DIRECTION DES DÉCISIONS SOMMAIRE DE LA CORRESPONDANCE TYPE DE DOCUMENT: Réponse de table ronde PRINCIPALES QUESTIONS: Est-ce que la part dans les revenus/pertes d'une société peut être incluse dans le calcul du capital? POSITION ADOPTÉE: Oui RAISONS POUR POSITION ADOPTÉE: Les revenus/pertes d'une société sont ceux des associés JURIDIQUE: XXXXXXXXXX OPINION DE FINANCE: XXXXXXXXXX JURISPRUDENCE: s/o PUBLICATIONS DE REVENU CANADA IMPÔT: CTF 1991 Q. 37 DOSSIER SUJET: HAA 1250-4 HAA 5638-3 Table ronde de l'APFF-Colloque "la taxe sur le capital" le 16 novembre 1993 Question 30. ... Ghislain Martineau 5-933134 3 novembre 1993 ...

29 March 1993 External T.I. 9300735 F- Capital Gains- Qualified Farm Property Unedited CRA Tags 110.6(1) qualified farm property XXXXXXXXXX Dear XXXXXXXXXX RE:  Capital Gains Exemption- Farm Property This is in reply to your letter of January 6, 1993, and further to our telephone conversation (Thornley/XXXXXXXXXX) of February 20, 1993, concerning three questions relating to farm property and your duties as executor of the estate of XXXXXXXXXX During our telephone discussion you indicated that since writing to this Department that you had received some legal advice in the matter and that you now had a clearer understanding of the capital gains aspects relating to the disposition of the farm property in question. ...

18 May 1993 External T.I. 9310775 F- Foreign Property Limits Unedited CRA Tags 206(2), ITR 5000(1) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Foreign Property Limits for Registered Pension Plans This is in reply to your letter of April 6, 1993 in which you request a technical interpretation with respect to the foreign property limits for a registered pension fund. ... This change is applicable for months ending after 1989, except that for months in 1990, 1991, 1992, and 1993, the references to "20 per cent" shall be read as "12 per cent", "14 per cent", "16 per cent" and "18 per cent", respectively. ...

17 June 1993 External T.I. 9316945- TAX SHELTER Unedited CRA Tags 237.1 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. ... C.Bowen June 10, 1993 931694 CPTS June 17, 1993 ...

23 July 1993 External T.I. 9307305 F- Interest Cal for Number of Days to Compute Benefit Unedited CRA Tags 80.4 XXXXXXXXXX Dear XXXXXXXXXX Subsection 80.4 of the Income Tax Act (the "Act") This is in reply to your letter of March 8, 1993 and further to our telephone conversation of June 30, 1993, (XXXXXXXXXX/Larochelle) regarding your enquiry with respect to the Department's practice in calculating the number of days to be used to compute the benefit under subsection 80.4(1) of the Act. ...

7 June 1993 External T.I. 9315220 F- Deductibility of Penalties and Interest on Taxes Unedited CRA Tags 9, 18(1)(a), 18(1)(m), 14(5) eligible capital expenditure, 40(1)   DEDUCTIBILITY OF PENALTIES AND INTEREST ON OTHER TAXES QUESTION 40 Are fines, penalties and interest levied under the Excise Tax Act, the various provincial sales tax statutes, the various provincial capital tax statutes, the various provincial payroll tax statutes, and similar legislation deductible for income tax purposes? DEPARTMENT'S POSITION The Department's general position with respect to fines and penalties is stated in paragraph 2 of Interpretation Bulletin IT-104R2 dated May 28, 1993 as follows: Judicial and statutory fines or penalties do not generally qualify as a deduction in computing income from a business or property under paragraph 18(1)(a), or as an eligible capital expenditure as defined in paragraph 14(5)(b) or as an outlay or expense for the purpose of making a disposition of capital property under subsection 40(1). ... CPTS June 17, 1993 ...

18 August 1993 External T.I. 9320305 F- Foreign Property- RRIF Unedited CRA Tags 146.3, 206(1) cost amount, 206(2) XXXXXXXXXX Dear XXXXXXXXXX This is in reply to your enquiry of June 30, 1993, concerning the foreign property rules applicable to a self-directed registered retirement income fund ("RRIF"). The 18% (for 1993) maximum foreign property rule applies to each RRIF. ...

22 September 1993 External T.I. 9303935- Augment sensible-actionnaire sans lien de dépendance Unedited CRA Tags 55(2), 55(3)(a), 55(3)(a)(ii) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ET TRANSACTIONS PAPILLONS APFF — 10 février 1993 Question # 12 SUJET: AUGMENTATION SENSIBLE — ACTIONNAIRE SANS LIEN DEDÉPENDANCE Situation              Y      --------------   |       | C- M | --------      --------------  |  20%       80% |----------      --------------  Immeuble 300 $       | OPCO | Autres actifs 700      --------------                1 000$ Y n'a aucun lien de dépendance avec Opco. ... DiguerNo. de dossier: 5-930393le 22 septembre 1993 ...

6 October 1993 External T.I. 9324365 F- Part I.3 Tax and Investment Tax Credits Unedited CRA Tags 127(9), 181.2(3)     5-932436 XXXXXXXXXX D. Duff   (613) 957-8953 Attention: XXXXXXXXXX October 6, 1993 Dear Sirs: Re: Part I.3 Tax and Investment Tax Credits This is in reply to your letter of July 30, 1993, requesting a technical interpretation of the interrelationship between the provisions in Part I.3 of the Income Tax Act ("Act") and the proposed amendments to the investment tax credit rules in subsection 127(9) of the Act. ...