Search - 德国民法典第1993条

4 February 1993 T.I. (Tax Window, No. 29, p. 20, ¶2435)-- summary under Exempt Receipts/Business Summary Under Tax Topics- Income Tax Act- Section 9- Exempt Receipts/Business Proceeds of an accidental death and dismemberment insurance policy received by a corporation in respect of directors or shareholders will not be included in its income. ...

4 February 1993 T.I. (Tax Window, No. 29, p. 20, ¶2435)-- summary under Expense Reimbursement Summary Under Tax Topics- Income Tax Act- Section 9- Expense Reimbursement Proceeds of an accidental death and dismemberment insurance policy received by a corporation in respect of directors or shareholders will not be included in its income. ...

22 June 1993 T.I. (Tax Window, No. 32, p. 21, ¶2624)-- summary under Section 62 Summary Under Tax Topics- Income Tax Act- Section 62 The cost of moving a house with its contents is deductible where such cost is not more than the estimated cost of moving the personal effects separately. ...

8 February 1993 T.I. (Tax Window, No. 29, p. 6, ¶2427)-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) Discussion of a disability plan where the annual premiums required to be paid for the first ten years are in excess of what is required to insure the employees. ...

17 June 1993 T.I. (Tax Window, No. 32, p. 19, ¶2620)-- summary under Paragraph 60(j.1) Summary Under Tax Topics- Income Tax Act- Section 60- Paragraph 60(j.1) The number of years of service need not be continuous in order to be included in the calculation of the amount deductible. ...

13 July 1992 T.I. 921266 (January- February 1993 Access Letter, p. 9, ¶C5-183)-- summary under Subparagraph 8(1)(i)(i) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(i)- Subparagraph 8(1)(i)(i) The amount of professional membership dues deductible under s. 8(1)(i)(i) includes GST paid thereon. ...

21 July 1992 T.I. 921055 (January- February 1993 Access Letter, p. 19, ¶C56-210)-- summary under Subsection 300(1) Summary Under Tax Topics- Income Tax Regulations- Regulation 300- Subsection 300(1) Discussion of method of calculation of capital element in payments made pursuant to a prescribed annuity contract. ...

24 March 1992 T.I. 920203 (March 1993 Access Letter, p. 76, ¶C109-126)-- summary under Land Summary Under Tax Topics- General Concepts- Fair Market Value- Land The fair market value of a restrictive covenant registered against land might reasonably be valued by determining the difference between the value of the land unencumbered by the covenant and the fair market value of the land subject to the covenant. ...

2 November 1992 T.I. 922363 (September 1993 Access Letter, p. 404, ¶C5-212)-- summary under Paragraph 6(1)(f) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(f) Discussion of treatment of payments from the plan after the employer rather than the employees becomes required to make all contributions to the plan. ...

28 June 1993 T.I. (Tax Window, No. 32, p. 6, ¶2598)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 A sales force in Canada could be regarded as stable or permanent activities of a U.S. corporation in Canada. ...