Search - 德国民法典第1993条

(B) See the statement of principal issues re file #3-931623 dated December 23, 1993, which deals with the similar issue. ...

Les faits Un terrain vacant acquis en 1983 a été desservi par les services d'aqueduc et d'égout en 1993 moyennant un déboursé obligatoire fait à la municipalité de 6 660 $. ...

As we understand it, you and your spouse separated in early 1993 and you recently signed a formal separation agreement. ...

Principal Issues: whether employee can deduct travel costs incurred between regular place of employment and evening part-time job Position TAKEN: no Reasons FOR POSITION TAKEN: despite arguments made by client under equity and 81(3.1) of the Act, ss. 8(2) clearly limits the scope of deductions which an employee may take from income from an office or employment 951552 XXXXXXXXXX Sandra Short September 6, 1995 Dear XXXXXXXXXX: Re: Deductibility of travelling expenses between places of employment This is in reply to your letter of May 30 which requests an income tax ruling with respect to the deductibility of travelling and automobile expenses incurred by you in travelling between your regular place of employment and your part-time evening employment for the 1992, 1993 and subsequent taxation years where the circumstances remain the same. ...

Pour ce qui est de la définition du mot «aquiculture», le Petit Larousse illustré 1993 définit ce mot comme étant l'élevage des animaux aquatiques. ...

Actions A Actions E Nombre 700 000 650 000 Capital versé 718 750 $ 650 000 $ Prix de base rajusté 718 750 $ 650 000 $ Juste valeur marchande 2 000 000 $ 650 000 $ 4-De 1988 à 1993, OPCO n'a pas versé de dividendes sur lesdites actions en raison des conditions que lui ont imposées ses créanciers. ...

At the 1993 conference we announced that this position was being reviewed. ...

Humenuk XXXXXXXXXX 952302 Attention: XXXXXXXXXX November 8, 1995 Dear Sirs: Re: XXXXXXXXXX Settlement of a Human Rights Complaint We are replying to your letter of August 23, 1995 in which you ask for our view on the appropriate tax treatment of the $2,000 payment to XXXXXXXXXX in 1993 in settlement of her claim for damages arising from her complaint to the British Columbia Council of Human Rights (the Council). ...

As you point out, the 1993 version of this guide also refers to "Administration fees" which are properly payable by the annuitant outside the RRSP trust. ...

As stated in a previous technical interpretation (letter of July 20, 1993, document no. 931352): The size of a payment under an arrangement where payments are made "out of profits" may have no relation to the size of the profits; a payment under an arrangement where payments are computed by reference to profits will vary directly in relation to the size of the profits. ...