Search - 德国民法典第1993条

Moreover, as stated in our answer to question 44 of the 1993 Revenue Canada Roundtable, we would only consider Holdco's request if its taxation year for which it paid the Part IV tax (i.e. year 2) is not otherwise statute-barred and at the time of such request Holdco actually has RDTOH in an amount at least equal to the amount of Part IV tax it paid in respect of the dividend from Opco. ...

Harrison 2003-003742 January 9, 2004 Dear XXXXXXXXXX: This is in reply to your letter of August 26, 2003, wherein you requested a technical interpretation in respect of the application of section 84.1 of the Income Tax Act (the "Act') to the following situation:- Husband and Wife have been partners in a dairy operation since 1993;- On January 1, 2003, Opco was incorporated. ...

Ontario (Labour Relations Board), [1993] 3 S.C.R. 327. The degree of integration between the guarantee and the investing of funds is subject to a high standard because subparagraph 132(6)(b)(i) of the Act provides that the "only" undertaking of the trust must be the investing of its funds in property other than real property or an interest in real property. ...

Facts You and your spouse separated and entered into a written separation agreement in March 1993 under which (section 2.0) you are required to make monthly fixed spousal support payments. ...

Interpretation Bulletin IT-433R Farming or Fishing- Use of Cash Method, dated June 4, 1993, provides detailed information on what constitutes a farming activity. ...

Ainsi, compte tenu de l'interprétation technique de l'Agence des douanes et du revenu du Canada (l'" ADRC ") numéro 9226315 datée du 22 mars 1993, vous êtes d'avis que le fait que Fiducie-1989 ait les mêmes bénéficiaires que Fiducie-1984 ne suffit pas pour les considérer comme une seule et même fiducie. ...

Concernant les chèques en circulation sujets au Code, l'ADRC a indiqué lors de la table ronde sur la taxe sur le capital tenue en 1993 par votre association et par la suite dans diverses tables rondes et interprétations, que ces chèques ne sont pas en soi des prêts ou des avances puisque le remise d'un simple chèque n'est pas un paiement. ...

Reasons: Position s taken in: (a) document #E9315535 dated September 27, 1993 (b) document #E53703. ...

On June 1, 1993 Employee X was granted a stock option by USco while working for Canco. ...

In 1993, you and your fiancé purchased a home to raise your families from previous marriages. ...