Search - 德国民法典第1993条

5 April 1993 External T.I. 9306535 F- Withholding Tax Exemption on Interest Unedited CRA Tags 212(1)(b)(vii) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: This is in reply to your letter of March 3, 1993, wherein you requested our comments with respect to subparagraph 212(1)(b)(vii) of the Income Tax Act (the"Act"). ...

27 May 1993 External T.I. 9315255 F- Small Business Investment Tax Credit Unedited CRA Tags 127(9) qualified small-business property XXXXXXXXXX Dear Sirs/Madams: RE:  Subsection 127(9) of the Income Tax Act Small Business Investment Tax Credit Enclosed herewith please find the following documents which you have requested regarding the new "Small Business Investment Tax Credit": 1.      ... Department of Finance- Information 93-006 February 5, 1993. Draft Income Tax Legislation Release. 3.      ...

7 June 1993 External T.I. 9315150 F- Cost Amount of Canadian or Foreign Resource Property Unedited CRA Tags 66(15) Canadian resource property, 66(15) foreign resource property COST AMOUNT OF CANADIAN RESOURCE PROPERTY QUESTION 28 The term "cost amount" is defined for the purposes of the Income Tax Act at subsection 248(1) thereof. ... CPTS June 17, 1993 ...

30 March 1993 External T.I. 9303500 F- Resource Allowance and Resource Profits Unedited CRA Tags 20(1)(v.1), ITR 1204 1993 EDMONTON DISTRICT OFFICE INFORMATION SESSION RE:  The Gulf Case QUESTION #6 Do you have any comments on the court decision in the case of  The Queen v. ...

12 July 1993 External T.I. 9317415 F- Withholding on Contributions to EPSP Unedited CRA Tags 144, ITR 100 XXXXXXXXXX Attention:  XXXXXXXXXX Dear XXXXXXXXXX RE:  EPSP Withholding This is in response to your letter of June 4, 1993 regarding the Department's position on withholding in relation to employee profit sharing plans ("EPSPs"). ...

12 July 1993 External T.I. 9317565 F- Employee Profit Sharing Plan-Treasury Shares Unedited CRA Tags 7, 144 XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: This is in reply to your letter of June 9, 1993 concerning sections 7 and 144 of the Income Tax Act. ...

10 June 1993 External T.I. 9317070 F- General Anti-avoidance Rule Unedited CRA Tags 242(2), 181.2(4)   1993 CANADIAN PETROLEUM TAX SOCIETY QUESTION 15 (General Anti-Avoidance Rule and Large Corporation Tax: 245(2); Part I.3) If a corporation uses its liquid assets immediately prior to year-end to invest in preferred shares of another corporation, thereby increasing its investment allowance and reducing its Part I.3 tax liability, and shortly after year-end causes the redemption of the preferred shares, would Revenue Canada consider applying 245(2)? ...

6 October 1993 External T.I. 9323805 F- Interest Unedited CRA Tags 80 XXXXXXXXXX  Dear Sirs: This is in reply to your letter of August 16, 1993 wherein you requested a copy of an advance income tax ruling issued to a particular corporation. ...

5 April 1993 External T.I. 9235835- Prestation fiscale pour enfants Unedited CRA Tags 122.6 5-923583 XXXXXXXXXX     C. Dubé                (613) 957-8953 Le 5 avril 1993 Monsieur, Objet:  Prestation fiscale pour enfants La présente est en réponse à votre lettre du 1er décembre 1992 concernant l'objet mentionné en titre. ... NOS COMMENTAIRES La prestation fiscale pour enfants, en vigueur depuis le 1er janvier 1993 constitue une réorganisation de l'aide accordée depuis un demi-siècle aux familles canadiennes qui ont des enfants.  ...

Canco expected the amount of the second dividend to be determined by January 31, 1993. ... On January 1, 1993, Japanco transferred all the issued and outstanding shares of Canco to USco. Canco intends to remit the Part XIII tax required under the Act, when the dividends are paid on January 15, 1993 in the case of the first dividend and for the second dividend, on the 15th day of the month when the amount of the second dividend is ascertained. ...