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Technical Interpretation - External

21 July 1997 External T.I. 9714785 F - DOMMAGES REÇUS PAR UN EMPLOYÉ

Question 34 Table ronde congrès 1993 ACEF, E9617771,E9527005,E9525895,F9530925,E9614961. 5-971478 XXXXXXXXXX A. ...
Technical Interpretation - External

20 November 1997 External T.I. 9723365 - INDIAN ACT EXEMPTION - GUIDELINE 4

The Indian Income Tax Remission Order, and its amendment, allow those who may be negatively affected by the Guidelines sufficient time to rearrange their affairs, if necessary, and apply to remit taxes on certain employment income received by Indians in 1992, 1993 and 1994 from employers residing on a reserve or Indian settlement. ...
Technical Interpretation - External

5 June 1998 External T.I. 9806335 - QUALIFIED FARM PROPERTY

In the years 1993 to 1996, the company received cash rent revenue for renting its farm land. 5. ...
Technical Interpretation - External

19 November 1998 External T.I. 9821665 - SPOUSAL TRUST

In the 1993 revision, the formerly proposed 104(5.3) became encompassed in the definition of trust in 108(1), and the concept of a right not being in possession until some future time was dropped. ...
Technical Interpretation - External

18 March 1994 External T.I. 9311885 - Fiducies de santé et de bien-être aux employés et cr

Dubé XXXXXXXXXX 5-931188 A l'attention de XXXXXXXXXX Le 18 mars 1994 Mesdames, Messieurs, Objet: Demande d'interprétation relative aux fiducies de santé et de bien-être au bénéfice d'employés et aux conventions de retraite La présente est en réponse à votre lettre du 21 avril 1993 dans laquelle vous nous demandez notre opinion concernant l'objet mentionné en titre. ...
Technical Interpretation - External

13 April 1994 External T.I. 9401125 F - ACTION ADMISSIBLE DE PETITE ENTREPRISE

A moins d'indication contraire, toutes dispositions législatives dans le texte proviennent de la Loi de l'impôt sur le revenu, S.C. 1970-71-72 c.63, tel que modifié, consolidée jusqu'au 10 juin 1993. ...
Technical Interpretation - External

28 April 1994 External T.I. 9410245 - USES OF RPP SURPLUS & FORFEITURES

New subsection 8300(8) deems an amount allocated to an individual which is attributable to forfeited amounts, surplus or surplus transferred in accordance with subsection 147.3(4.1) of the Income Tax Act (unless as otherwise stated all references to this statute are to the Income Tax Act S.C. 1970-71-72, c. 63 as amended, consolidated to June 10, 1993- the "Act") to be an employer contribution with respect to the individual for purposes of Part LXXXIII. ...
Technical Interpretation - External

4 July 1995 External T.I. 9330595 F - Taxation of Interest on Treaty Land Entitlement Monies

XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sir: Re:  Taxation of Interest Earned on Treaty Land Entitlement Monies This is further to our letter of March 29, 1994, wherein we indicated that upon completion of the Department's review of its positions concerning non-employment income earned by status Indians, we would advise you on the issues raised in your letter of October 22, 1993, regarding the above-noted subject.  ...
Technical Interpretation - External

23 June 1994 External T.I. 9403465 - SEMINAR EXPENSES

Our Comments In the following comments unless otherwise stated, all statute references are to the Income Tax Act S.C. 1970-71-72, c.63 as amended consolidated to June 10, 1993 (the Act). ...
Technical Interpretation - External

28 June 1994 External T.I. 9412705 F - PROGRAMME VIRAGE RÉNOVATION

Le logement doit répondre aux conditions suivantes, c'est-à-dire: a)avoir été construit avant le 1er janvier 1981 et utilisé à des fins résidentielles depuis cette date; b)faire partie d'un bâtiment dont la valeur foncière normalisée pour l'année 1993 (excluant la valeur du terrain) n'excède pas, au total, pour la partie résidentielle: i)100 000 $ pour le logement que vous occupez à titre de propriétaire; ii)50 000 $ pour chaque logement locatif. ...

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