Search - 德国民法典第1993条

20 May 1993 External T.I. 9303615 F- Reasonably Regarded as Attributable Unedited CRA Tags 126(7) non-business income tax XXXXXXXXXX Attention:  XXXXXXXXXX May 25, 1993 Dear Sir: This is further to your letter of February 1, 1993 concerning the meaning of the terms "reasonably be regarded as attributable to" referred to in subparagraph 126(7)(c)(vi) of the Income Tax Act (the "Act") in the following factual situation. ... The individual's employment in the foreign country meets the conditions as set out in subsection 122.3(1) and is consequently eligible to claim an Overseas Employment Tax Credit of $18,667 (see Schedule 1 attached to your letter of February 1, 1993). ...

3 June 1993 External T.I. 9309695- Corporations associées Unedited CRA Tags 256(1)(e), 256(1.2)(b)   5-930969 XXXXXXXXXX M. Séguin   (613) 957-8953 A l'attention de XXXXXXXXXX Le 3 juin 1993, Monsieur, La présente est en réponse à votre lettre du 13 janvier 1993, laquelle nous a été transmise par le Centre fiscal de Jonquière et reçu ici le 2 avril 1993. ...

21 June 1993 External T.I. 9302205 F- Date of Acquisition For Transferred Prop Re 110.6 Limit Unedited CRA Tags 110.6(18)   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Capital Gains Exemption on Real Estate disposed of after February 1992 We are replying to your letter of January 20, 1993 concerning the effect of a transfer of property between spouses on the transferee's ability to claim a capital gains exemption on any subsequent disposition thereof. ... Section 110.6 of the Income Tax Act (the Act) was amended by Chapter 24 of the 1993 Statutes (Bill C-92) which received Royal Assent on June 10, 1993 to limit the capital gains exemption claimed in respect of real estate gains. ...

22 July 1993 External T.I. 9317785 F- Employment Benefits- Ontario Insurance Levy Unedited CRA Tags 6(1)(a), 6(1)(f), 6(4) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Tax Implications of Ontario Budget Changes This is in reply to your letter of June 15, 1993 in which you requested clarification of Revenue Canada's position with respect to the treatment of the payment of a provincial retail sales tax on insurance premiums, as proposed in the Ontario Budget of May 19, 1993. ... Although your letter indicated that this tax will now become visible to the payee, along with the new 8% tax, as a tax levy on what you have termed the "base premium cost", in a telephone conversation of July 7, 1993 (XXXXXXXXXX/Szeszycki) you clarified that such is no longer the case; the 2% levy will continue to form part of the base premium as it has in the past. ...

20 August 1993 External T.I. 9321945 F- Transfer From Insurance RRSP Unedited CRA Tags 146(1) retirement income, 146(16) XXXXXXXXXX   Dear XXXXXXXXXX RE:  Transfer of Funds from Registered Retirement Savings Plan (RRSP) This is in reply to your letter of June 14, 1993, which was forwarded to us by the Registered Plans Division. You enclosed your letter of April 22, 1993, to the Victoria District Office and the reply of May 28, 1993, from the Surrey Taxation Centre. ...

25 October 1993 External T.I. 9327145 F- Foreign Property Limit in RRSP Unedited CRA Tags 206(2) XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sir/Madam: This is in reply to your letter of September 14, 1993 and further to our letter of June 17, 1993 concerning the foreign content rules in section 206 of the Income Tax Act (the "Act"). ... Our Comments: As explained in our letter of September 14, 1993, the Income Tax Act (the "Act") provides that the percentage of an RRSP's property consisting of foreign property is measured using the "cost amount" of the properties held by the RRSP. ...

16 November 1993 External T.I. 9312915- Remaniement de capital Unedited CRA Tags 86(2), 110.6(7)(b), ITR 6205(2)   5-931291 XXXXXXXXXX C. Dubé   (613) 957-8953 Le 16 novembre 1993 Monsieur, Objet: Le paragraphe 86(2), l'alinéa 110.6(7)b) de la Loi de l'impôt sur le revenu et l'alinéa 6205(2)a) du Règlement de l'impôt sur le revenu La présente est en réponse à votre lettre du 29 avril 1993 concernant l'objet mentionné en titre. ... Vous désirez connaître la position du Ministère dans la situation hypothétique décrite ci-après. 1-     Monsieur A détient 100% des actions de la compagnie A lesquelles lui ont été émises comme suit:-     100 actions ordinaires,-      2 000 actions privilégiées de roulement      Les actions privilégiées de roulement ont une valeur de rachat de 2 millions $, soit la juste valeur marchande (JVM) de la contrepartie reçue au moment de leur émission en 1987. 2-      Les actions privilégiées sont des actions prescrites au sens de l'alinéa 6205(2)a) du Règlement de l'impôt sur le revenu (ci-après le «Règlement»). 3-      La JVM de la compagnie A a sensiblement diminué en 1993 en raison de la récession, de sorte que la JVM des actions privilégiées est de 1,5 million $ et la JVM des actions ordinaires est nulle. 4-      Afin de réduire ses impôts au décès, Monsieur A se propose d'effectuer un remaniement de capital, en vertu de l'article 86 de la Loi de l'impôt sur le revenu (ci-après la «Loi») par lequel, il échangerait ses actions privilégiées, rachetables à 2 millions $ en contrepartie d'actions privilégiées d'une autre catégorie, rachetables à 1,5 millions $. 5-      Les actions privilégiées, rachetables à 2 millions $ seront obligatoirement annulées par la compagnie A et ce, en vertu de sa loi constitutive. 6-      Monsieur A souscrira également à de nouvelles actions ordinaires pour une valeur nomimale. ...

18 November 1993 External T.I. 9322615- Prix remis à une émission Unedited CRA Tags 56(1)(n)   7-932261 XXXXXXXXXX L. Roy   (613) 957-8953 A l'attention de XXXXXXXXXX Le 18 novembre 1993 Mesdames, Messieurs, Objet: Prix remis pour participation à une émission La présente est en réponse à votre lettre du 16 juillet 1993 par laquelle vous nous demandez notre opinion concernant l'imposition de prix remis lors de la participation d'une personne à une émission de télévision ou de radio. ... Le paragraphe 16 du bulletin interprétation IT-75R3 intitulé «Bourses d'études, bourses de perfectionnement (fellowships), bourses d'entretien, récompenses et subventions de recherches» du 4 octobre 1993, établit le genre de récompenses visées par l'alinéa 56(1)n) de la Loi. ...

1993 External T.I. 9332815 F- Clawback of Old Age Security Benefits (7200-1) Unedited CRA Tags 180.2, Article XVIII 933281 XXXXXXXXXX December 9, 1993 Dear XXXXXXXXXX RE:  Clawback of benefits provided under the Old Age Security Act This is in reply to your letter of November 2, 1993 concerning the repayment of Old Age Security benefits ("clawback") received under the Old Age Security Act when an individual's income is in excess of a base amount. ... For each taxation year it is equal to the lesser of: (a)      the net amount of benefits received under the Old Age Security Act or, for taxation years before 1993, family allowance under the Family Allowances Act, and (b)      15% of net income in excess of $50,000 (indexed) The Technical Notes prepared by the Department of Finance and issued with respect to the legislation (outlined immediately above) implementing the clawback of the Old Age Security benefits indicated that such tax constitutes a repayment by the individual of all or a portion of the those benefits where that individual's income exceeds the base amount ($53,215 in 1992). ...

REASONS FOR POSITION TAKEN: Specific wording of the proposed draft legislation released in August 1993. ... Department's Position The proposed amendments to section 259 issued in December 1992 were replaced by draft legislation released in August 1993. ... HARDING FILE: E933387 DATE: DECEMBER 7, 1993 ...