Search - 德国民法典第1993条

Vous mentionnez que dans une interprétation (#9328705) daté du 18 novembre 1993, le Ministère a indiqué que le paragraphe 245(2) pourrait s'appliquer dans la situation suivante: In the situation where an estate transfers the voting shares of a corporation to a trust in order to circumvent the application of subsection 85(4) of the Act, it is our view that subsection 245(2) of the Act could apply to the series of transactions to deny the carry back of capital losses. ...

However, where an individual immigrated to Canada owning an interest in a deferred annuity prior to 1993, the predecessor provision to subsection 128.1(1) of the Act, being subsection 48(3) of the Act, would not ordinarily result in a deemed a disposition and reacquisition of an interest in such an annuity since subsection 48(3) of the Act only applied to certain types of "capital property". ...

Tel que mentionné au paragraphe 3 du Bulletin d'interprétation IT-367R3, «... aprEs 1993, tous les immeubles résidentiels A logements multiples, indépendamment de la date A laquelle ils ont été construits ou acquis, seront des biens locatifs et seront assujettis aux restrictions relatives A la dépense pour amortissement, conformément au paragraphe 1100(11).» ...

Unless as otherwise stated all references to statute are to the Income Tax Act S.C. 1970-71-72, c.63 as amended consolidated to June 10, 1993 (the "Act"). ...

C-16.1, The Rural Development Bonds Act S.M. 91-92, c. 47, the Community Economic Development Act 1993 S.O. 93, c. 26, or the New Brunswick Community Development Bond Program through which financial assistance is provided under the Economic Development Act N.B. 75, c. ...

C-16.1, The Rural Development Bonds Act S.M. 91-92, c. 47, the Community Economic Development Act 1993 S.O. 93, c. 26, or the New Brunswick Community Development Bond Program through which financial assistance is provided under the Economic Development Act N.B. 75, c. ...

C-16.1, The Rural Development Bonds Act S.M. 91-92, c. 47, the Community Economic Development Act 1993 S.O. 93, c. 26, or the New Brunswick Community Development Bond Program through which financial assistance is provided under the Economic Development Act N.B. 75, c. ...

C-16.1, The Rural Development Bonds Act S.M. 91-92, c. 47, the Community Economic Development Act 1993 S.O. 93, c. 26, or the New Brunswick Community Development Bond Program through which financial assistance is provided under the Economic Development Act N.B. 75, c. ...

X est décédé en 1993. Mme X, épouse de M. X, est légataire universelle de M. ...

The corporation became bankrupt and lost its property in 1993. The issue was whether the corporation could be considered a small business corporation for the purposes of claiming an allowable business investment loss in respect of debts owing to the shareholders at the time it became bankrupt. ...