Search - 德国民法典第1993条

20 August 1992 T.I. 922074 (April 1993 Access Letter, p. 131, ¶C5-191; Tax Window, No. 23, p. 21, ¶2158)-- summary under Paragraph 8(1)(q) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(q) Film editors, film directors, sound editors, directors of photography, art directors and costume directors would not qualify unless they belong to a professional artists' association certified by the Department of Communications. ...

18 February 1992, T.I. 913508 (March 1993 Access Letter, p. 65, ¶C5-185)-- summary under Paragraph 6(1)(f) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(f) Discussion of a disability plan which includes a provision whereby the normal employee contributions to a registered pension plan will be funded by the disability plan in the event of disability. ...

20 January 1993 T.I. (Tax Window, No. 28, p. 15, ¶2392)-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) Where an employee is required to provide tools as a condition of employment, any reimbursemet by the employer of the cost of purchasing replacement tools will be a taxable benefit. ...

17 July 1992 T.I. 922052 (May 1993 Access Letter, p. 190, ¶C9-263)-- summary under Small Business Development Bond Summary Under Tax Topics- Income Tax Act- Section 15.1- Subsection 15.1(3)- Small Business Development Bond Discussion of information RC will require to determine whether a corporation is in financial difficulty. ...

5 January 1993, T.I. (Tax Window, No. 28, p. 8, ¶2404)-- summary under Subsection 212(5) Summary Under Tax Topics- Income Tax Act- Section 212- Subsection 212(5) The reproduction of video cassettes for non-commercial use does not generally fall within the purview of s. 212(5)(b) notwithstanding that a television set may be required to use the resulting product. ...

5 February 1993 T.I. (Tax Window, No. 28, p. 12, ¶2407)-- summary under Subsection 80.4(2) Summary Under Tax Topics- Income Tax Act- Section 80.4- Subsection 80.4(2) S.80.4(2) does not apply to an interest-free loan made by a corporation to its parent company or a corporation connected to its parent where both corporations are resident in Canada. ...

24 June 1993 T.I. (Tax Window, No. 32, p. 22, ¶2626)-- summary under Transitional Provisions and Policies Summary Under Tax Topics- General Concepts- Transitional Provisions and Policies Where a deferred salary leave plan is amended to extend the deferral, or to provide for two leaves of absence, this would be considered to result in a new agreement. ...

8 April 1992 T.I. (913412 (March 1993 Access Letter, p. 83, ¶C180-135; Tax Window, No. 18, p. 10, ¶1847)-- summary under Subsection 15(1) Summary Under Tax Topics- Income Tax Act- Section 15- Subsection 15(1) The non-resident shareholders of a non-resident corporation which allows them to use a Canadian vacation property rent-free will be imputed a benefit under ss.15(1) and 214(3)(a). ...

23 November 1992 T.I. 922181 (September 1993 Access Letter, p. 417, ¶C96-044)-- summary under Section 96 Summary Under Tax Topics- Income Tax Act- Section 96 A société en nom collectif formed under the laws of France will be a partnership for purposes of the Act even though it has elected to be taxed as a corporation under French income tax law. ...

22 July 1992, T.I. 920736 (March 1993 Access Letter, p. 71, ¶C56-219)-- summary under Subsection 107(4.1) Summary Under Tax Topics- Income Tax Act- 101-110- Section 107- Subsection 107(4.1) S.75(2) can be considered to be applicable even if there has been no income attribution by the trust to the settlor under that provision. ...