Search - 德国民法典第1993条

1993 External T.I. 9325585 F- Automobile Expense Benefit Unedited CRA Tags 6(1)(k) XXXXXXXXXX 932558 Attention:  XXXXXXXXXX January 7, 1994 Dear Sirs: RE:  Subsection 6(1)(k)-Automobile Expense Benefit We are writing in response to your letter of September 3, 1993, wherein you requested our views regarding the application of section 6(1)(k) of the Draft Legislation issued by the Department of Finance in August, 1993 dealing with proposed amendments to the Income Tax Act (the "Act") and relating to the above subject matter. We also refer to our telephone conversation of December 8, 1993 (Charest/Larochelle). ... For 1993 and subsequent taxation years, the automobile operating expense benefit of such an employee shall be determined as the prescribed amount (presently proposed at 12 cents) for every such kilometre driven, less any reimbursements to the payor in respect of operating expenses. ...

1 June 1993 External T.I. 9314065 F- TRANSFER OF RRSP TO INSURED RRSP Unedited CRA Tags 146(16) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Martineau (613) 957-8953 Le 1 juin 1993 Monsieur, Objet: Transfert d'un régime enregistré d'épargne-retraite ("REER") à une police d'asurance-vie La présente est en réponse à votre lettre du 22 février 1993 au bureau de district de Montréal que nous avons reçue le 14 mai 1993 pour réponse. ...

28 June 1993 External T.I. 9317545 F- Pension Realty Corporation Development Unedited CRA Tags 149(1)(o.1) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Paragraph 149(1)(o.1) We are writing in reply to your letter of June 7, 1993 in which you requested a copy of the complete text of an August 28, 1992 technical interpretation highlighted in `The Tax Window' regarding paragraph 149(1)(o.2) of the Income Tax Act (the "Act"). The August 28, 1992 technical interpretation referred to above was amplified in subsequent correspondence dated November 25, 1992 and February 15, 1993. The applicable text from the February 15, 1993 correspondence is as follows: "Clause 149(1)(o.2)(ii)(A) of the Act limits the activities of a pension realty corporation to "acquiring, holding, maintaining, improving, leasing or managing capital property that is real property or an interest therein owned by the corporation". ...

1993 External T.I. 9324515 F- Paid-Up Capital Unedited CRA Tags 89(1) paid-up capital 932451 XXXXXXXXXX  T. Harris (613) 957-2114 August 31, 1993 Dear Sir: RE:  Deemed Dividend from XXXXXXXXXX This is in response to your letter of April 13, 1993, regarding the above-noted subject, which was addressed to the Sudbury Taxation Centre. A copy of this letter was faxed to us on August 27, 1993 by your representative, XXXXXXXXXX You have requested that we determine whether the paid-up capital used by XXXXXXXXXX to compute the amount of the deemed dividend arising from the redemption of certain Class A common shares of the company owned by you is accurate. ...

23 August 1993 External T.I. 9319655- Décret visant les Indiens et XXXXXXXXX Unedited CRA Tags 81(1)(a) MINISTER/DM'S OFFICE 93-4073TADM'S OFFICERETURN TO RULINGS, ROOM 303, MET. BLDG.AUTHORSUBJECT OR CORPORATE CASE FILE Le 23 août 1993 XXXXXXXXXX Monsieur, L'honorable Garth Turner, ministre du Revenu national m'a demandé de répondre à votre lettre du 24 mars 1993 adressée à son collègue, l'honorable Tom Siddon, ancien ministre des Affaires indiennes et du Nord canadien. ... Vincent vous l'a indiqué dans sa lettre du 23 juin 1993, l'établissement de XXXXXXXXXX ne semble pas répondre à aucun des critères qui y sont mentionnés. ...

1993 External T.I. 9336845 F- Farm Support Payments Unedited CRA Tags 12(1)(x), ITR 234 Agriculture and Agrifood Canada Policy Branch Payments, Systems and Procedures 933684 2200 Walkley Road 2nd Floor Ottawa, Ontario K1A 0C5 Attention: Garth McKane January 4, 1994 Dear Mr. McKane: This is in reply to your facsimile of December 16, 1993, requesting our view on whether Tax Information Slips would be required relating to two types of payments to be made to producers in 1994. ... Such premiums paid in 1993 and earlier years would have been treated as an expense in computing farm income in the year of payment. ...

6 December 1993 External T.I. 9326025 F- Shareholder Loans Unedited CRA Tags 15(2) XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Subsection 15(2) of the Income Tax Act (the Act) We are writing in response to your September 14, 1993 facsimile transmission regarding shareholder loans and public corporations (subsection 15(2) of the Act). ... Silden (1993) E.T.C. 2067 (FCA). In light of the Silden decision, the Department's position is currently under review and, accordingly, we are not able to provide you with a substantive reply at this time. ...

1993 External T.I. 9329315 F- Meaning of Grandchild Unedited CRA Tags 108(1) preferred beneficiary   XXXXXXXXXX 932931 Attention:  XXXXXXXXXX December 13, 1993 Dear Sirs: RE:  Subparagraph 108(1)(g)(iii) of the Income Tax Act (the "Act") This is in reply to your letter of October 4, 1993 concerning whether a step-child of a natural child of a settlor would qualify as a grandchild for purposes of subparagraph 108(1)(g)(iii) of the Act. ...

3 November 1993 External T.I. 9331330- Partie I.3 et avances Unedited CRA Tags 181.2(3)(c) DIRECTION DES DÉCISIONS    SOMMAIRE DE LA CORRESPONDANCE TYPE DE DOCUMENT: Réponse de table ronde PRINCIPALES QUESTIONS: Avances sur contrats visées à 181.2(3) POSITION ADOPTÉE: Incluses selon 181.2(3)c) RAISONS POUR POSITION ADOPTÉE: Avance comprend un montant reçu pour des services  à rendre ou des biens à fournir JURIDIQUE: Opinion 7181.2-2(1) du 26 octobre 1992 OPINION DE FINANCE: XXXXXXXXXX JURISPRUDENCE: s/o PUBLICATIONS DE REVENU CANADA IMPÔT: 1992 CPTS Roundtable Q.9 DOSSIER SUJET: HAA 1250-4 HAA 5638-3 Table ronde de l'APFF-Colloque "la taxe sur le capital" le 16 novembre 1993 Question 29. ... Ghislain Martineau 5-933133 3 novembre 1993 ...

A in its January 31, 1993 Year end. The bonus will be paid to Mr. A and the withholding remittances will be made on or before August 10, 1993. ... A, in Holdco's January 31, 1993 year be deductible for income tax purposes? ... A by Holdco would be deductible in computing Holdco's 1993 income and will be taxable in Mr. ...