Search - 德国民法典第1993条

24 June 1993 External T.I. 9318025 F- Interest Deductibility Unedited CRA Tags 20(1)(c) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Interest Expense We are writing in response to your letter of June 11, 1993, in which you requested that we reconsider the position taken in our letter dated June 4, 1993. ...

30 June 1993 External T.I. 9305545 F- "Property Used for Producing Income From Business" Unedited CRA Tags 219(1)(k) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Paragraph 219(1)(k) of the Income Tax Act This is in reply to your letter dated February 17, 1993 and further to our telephone conversation (XXXXXXXXXX- Laurikainen) June 28, 1993. ...

1 September 1993 External T.I. 9324225 F- 4093-100-U5-11 Whether EDC Is An Instrumentality Unedited CRA Tags Treaty US Article XI(3)(c) XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Article XI Canada-U.S. Income Tax Convention (1980) This is in reply to your fax dated August 21, 1993 and further to our telephone conversation (XXXXXXXXXX- Laurikainen) August 25, 1993 concerning the status of the Export Development Corporation (the "EDC") under paragraph 3(c) of Article XI of the Canada-U.S. ...

15 September 1993 External T.I. 9319365- Pret sur police Unedited CRA Tags 60(s), 148(1)   5-931936 XXXXXXXXXX M. Shea-DesRosiers   (613) 957-8953 A l'attention de XXXXXXXXXX Le 15 septembre 1993 Mesdames, Messieurs, Objet: Remboursement d'un prêt sur police Alinéa 60(s) de la Loi de l'impôt sur le revenu(la "Loi") La présente fait suite à votre lettre du 17 juin 1993 concernant la déductibilité d'un remboursement d'un prêt sur une police d'assurance-vie en vertu de l'alinéa 60s) de la Loi. ...

28 September 1993 External T.I. 9322675 F- Prepaid Funeral Services Unedited CRA Tags 75(2), 104(4) XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Prepaid Funeral Expenses This is in response to your letter of August 9, 1993 concerning interest earned on funds to provided prepaid funeral services. As you know, our previous correspondence on this subject indicated that contributors are required to report the interest earned annually commencing in 1993. ...

22 September 1993 External T.I. 9326915 F- Income of Pooled Fund Trust Unedited CRA Tags ITR 5000(7), 82(1)   XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Regulation 5000(7) of the Income Tax Act (the "Act") This is in reply to your facsimile transmission of September 20, 1993, and further to our telephone conversation of the same date and our letter of September 13, 1993. ...

22 September 1993 External T.I. 9303945- Réorganisation papillon Unedited CRA Tags 55(5)(e), 55(3)(b)(iii) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ET TRANSACTIONS PAPILLONS APFF — 10 février 1993 Question 13 Cie A et Cie B sont détenues en parts égales par deux frères, M.A. et M.B. ... Agent: Marc Séguin 930394 22 septembre 1993 ...

22 November 1993 External T.I. 9329245 F- NISA- Farm Support Payments Unedited CRA Tags 12(10.2), 248   XXXXXXXXXX   Attention:  XXXXXXXXXX Dear Sirs: RE:  AGR-1 Information Slip Initiative This is in reply to your letter of October 5, 1993 in which your outline the details of the Agricultural Land Development Act (ALDA) program. ... As discussed with you (Thornley\XXXXXXXXXX) on November 19, 1993, the Department's position with respect to less than market interest being charged on loans under various Agriculture Canada programs is set out in a publication entitled "Status of Farm Payments" which is available from Agriculture Canada. ...

1993 External T.I. 9335495 F- Interest in a Bond as Qualified Investment for RRSP Unedited CRA Tags 146(1) qualified investment, ITR 4900(1)(i) PRINCIPAL ISSUES: Whether an "interest" in a bond is a qualified investment for an RRSP. ... LEGAL: N/A FINANCE OPINION: N/A JURISPRUDENCE: N/A RCT PUBLICATIONS: N/A HAA NUMBER: 7255-7 933549 XXXXXXXXXX Attention:  XXXXXXXXXX December 21, 1993 Dear Sirs: RE:  Qualified Investment This is in reply to your facsimile transmission of December 3, 1993, in which you ask whether an interest in a global bond would be a qualified investment for a registered retirement savings plan (RRSP). ...

1993 External T.I. 9314180 F- 5870 Treaty Shopping and GAAR Unedited CRA Tags 245 1993 CORPORATE TAX MANAGEMENT CONFERENCE QUESTION 7 THE GENERAL ANTI-AVOIDANCE RULE Does Revenue Canada believe that "treaty shopping" is subject to the general anti-avoidance rule. ... Prepared by: Olli Laurikainen Date: November 23, 1993 File No: 931418 ...