Search - 德国民法典第1993条

1993 External T.I. 9314620 F- U.S. Limited Liability Companies (HAA 4093-U5-100-4) Unedited CRA Tags 95(1) foreign affiliate, 248(1) corporation, Treaty US Article IV CORPORATE MANAGEMENT TAX CONFERENCEROUND TABLEJUNE 1993 Characterization of Foreign Entities Question 12 It is possible in certain U.S. states to incorporate a U.S. limited liability company. ... Wilson Date: May 19, 1993 (Control #931462) ...

1993 External T.I. 9315720 F- Corporation Continuing Into Foreign Jurisdiction 7576-3 Unedited CRA Tags 250(5.1), 250(5), Treaty US Article IV   1993 CORPORATE MANAGEMENT TAX CONFERENCE CANADIAN CORPORATION CONTINUING IN A FOREIGN JURISDICTION Under proposed subsection 250(5.1) of the draft technical amendments released December 21, 1992 (the "draft amendments"), if a company incorporated in Canada is granted articles of continuance in another jurisdiction, the corporation is deemed to have been incorporated in the other jurisdiction and not to have been incorporated in Canada. ... Prepared by: Olli Laurikainen Date: November 23, 1993 File: 931572 ...

1993 External T.I. 9331455 F- Contract Payments from Foreign Source Unedited CRA Tags 37(1)(a), 127(9) contract payment, 127(11.1) 5-933145 XXXXXXXXXX C. ... Brown (613)      957-8953 Attention:  XXXXXXXXXX November 5, 1993 Dear Sirs: RE:  Scientific Research and Experimental Development (SR & ED)- Treatment of Contract Payments This is in reply to your letter dated October 21, 1993 wherein you requested our opinion as to whether a payment made by a particular foreign entity, that is not subject to tax in Canada, in respect of SR & ED expenditures incurred by a Canadian corporation ("Canco") would be considered as a contract payment for purposes of computing Canco's investment tax credit pursuant to paragraph 127(11.1) of the Income Tax Act (the "Act"). ...

1993 External T.I. 9331795 F- Transfer of Prepaid Funeral Between Funeral Homes Unedited CRA Tags 20(1)(c), 75(2), 104 933179 XXXXXXXXXX C. ... Brown (613)  957-8954 November 22, 1993 Dear Sir: RE:  Transfer of Prepaid Funeral Services This is in reply to your letter of October 28, 1993 concerning the transfer of funds held in trust to provide for funeral services. ...

1993 External T.I. 9335825 F- Deferred Salary Leave Plan Unedited CRA Tags ITR 6801(a)(iii) RULINGS DIRECTORATE CORRESPONDENCE SUMMARY PRINCIPAL ISSUES: Whether plan meets requirements of regulation 6801(a). ... HAA NUMBER: HAA 7680-4-2 XXXXXXXXXX 933582 Attention:  XXXXXXXXXX January 20, 1994 Dear Sirs: RE:  XXXXXXXXXX Sabbatical Leave Plan (the "Plan") This is in reply to your letter of December 1, 1993, in which you ask for our comments concerning the wording of the above-noted Plan. ... See item 8 of our previous letter to you of September 24, 1993. Although these comments are not binding on the Department, we trust they are helpful. ...

3 November 1993 External T.I. 9330650- Réduction de valeur d'un actif Unedited CRA Tags 181(1), 181.2(4) Table ronde de l'APFF — Colloque "la taxe sur le capital" le 16 novembre 1993 Question 5. ... Shea-DesRosiers 5-933065 le 3 novembre 1993 ...

3 November 1993 External T.I. 9330670- Partie I.3 Unedited CRA Tags 181.2(4)(b) DIRECTION DES DÉCISIONS SOMMAIRE DE LA CORRESPONDANCE TYPE DE DOCUMENT: Réponse de table ronde PRINCIPALES QUESTIONS: Solde de prix de vente visée par 181.2(4) POSITION ADOPTÉE: Pas un prêt ou avance. ... JURIDIQUE: s/o OPINION DE FINANCE: XXXXXXXXXX JURISPRUDENCE: s/o PUBLICATIONS DE REVENU CANADA IMPÔT: s/o DOSSIER SUJET: HAA 1250-4 HAA 5638-3 Table ronde de l'APFF-Colloque "la taxe sur le capital" le 16 novembre 1993 Question 7. ... Martineau 5-933067 Le 3 novembre 1993 ...

2 November 1993 External T.I. 9330680- Partie I.3 Unedited CRA Tags 181(3) DIRECTION DES DÉCISIONS SOMMAIRE DE LA CORRESPONDANCE TYPE DE DOCUMENT: Réponse de table ronde PRINCIPALES QUESTIONS: Choix PCGR pour Partie I.3 POSITION ADOPTÉE: Capital calculé avec les montants au bilan dressé selon la méthode comptable retenue RAISONS POUR POSITION ADOPTÉE: 181(3) réfère au bilan dressé selon PCGR. JURIDIQUE: s/o OPINION DE FINANCE: XXXXXXXXXX JURISPRUDENCE: s/o PUBLICATIONS DE REVENU CANADA IMPÔT: s/o DOSSIER SUJET: HAA 1250-4 HAA 5638-3 Table ronde de l'APFF-Colloque "la taxe sur le capital" le 16 novembre 1993 Question 8. ... Ghislain Martineau 5-933068 2 novembre 1993 ...

28 October 1993 External T.I. 9330730- Partie I.3 Unedited CRA Tags 181.2(3)(f) DIRECTION DES DÉCISIONS    SOMMAIRE DE LA CORRESPONDANCE TYPE DE DOCUMENT: Réponse de table ronde PRINCIPALES QUESTIONS: Application IT-233R pour caractériser  bail aux fins de Partie I.3 POSITION ADOPTÉE: IT-233R pas applicable RAISONS POUR POSITION ADOPTÉE: 181.2(3)f) exclut une dette afférente à une  entente qui est un bail en droit JURIDIQUE: XXXXXXXXXX OPINION DE FINANCE: XXXXXXXXXX JURISPRUDENCE:   s/o PUBLICATIONS DE REVENU CANADA IMPÔT: DOSSIER SUJET:   HAA 1250-4 HAA 5638-3 Table ronde de l'APFF-Colloque "la taxe sur le capital" le 16 novembre 1993 Question 13. ... Ghislain Martineau 28 octobre 1993 5-933073 ...

8 November 1993 External T.I. 9331290- Coussins d'impôt Unedited CRA Tags 181(1) Table ronde de l'APFF-Colloque "la taxe sur le capital" Le 16 novembre 1993 Question 25. ... Robert Gagnon 5-933129 Le 8 novembre 1993 ...