Search - 德国民法典第1993条

4 March 1993 T.I. (Tax Window, No. 30, p. 14, ¶2475)-- summary under Section 87 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Indian Act- Section 87 Unemployment insurance benefits received in respect of employment income exempt from taxation are also so exempt. ...

24 March 1993 T.I. (Tax Window, No. 38, p. 1, ¶2490)-- summary under Subsection 246(1) Summary Under Tax Topics- Income Tax Act- Section 246- Subsection 246(1) Re potential application of s. 246(1) to a holder of common shares where his father exchanges preferred shares of the corporation for preferred shares having a lower redemption amount and for options. ...

3 December 1993 T.I. 920099 [no discount for future taxes]-- summary under Shares Summary Under Tax Topics- General Concepts- Fair Market Value- Shares no discount for future taxes "The value of property relates to the attributes of the property itself and is unaffected by the tax position. ...

16 March 1993 T.I. (Tax Window, No. 30, p. 15, ¶2478)-- summary under Subparagraph 212(1)(d)(ii) Summary Under Tax Topics- Income Tax Act- Section 212- Subsection 212(1)- Paragraph 212(1)(d)- Subparagraph 212(1)(d)(ii) The provision by a non-resident engineering company of the conclusions of its research by means of a training course given outside Canada to Canadian-resident engineers for a fixed registration fee, would not be subject to 212(1)(d)(ii). ...

19 June 1992 T.I. 9218450 (January- February 1993 Access Letter, p. 20, ¶C56-212)-- summary under Subsection 75(2) Summary Under Tax Topics- Income Tax Act- Section 75- Subsection 75(2) S.75(2) can apply by virtue of a right of the contributor of property to reacquire that property at fair market value. ...

16 March 1993 T.I. (Tax Window, No. 30, p. 15, ¶2478)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 Payment to a U.S. ...

2 April 1993 T.I. (Tax Window, No. 30, p. 8, ¶2486)-- summary under Section 67 Summary Under Tax Topics- Income Tax Act- Section 67 Re deductibility of bonus paid by Opco for management services of its holding company provided by the only shareholder of the holding company, and of a similar bonus paid by the holding company to that shareholder. ...

26 November 1992 T.I. 923059 (September 1993 Access Letter, p. 422, ¶C144-237)-- summary under Subsection 4900(4) Summary Under Tax Topics- Income Tax Regulations- Regulation 4900- Subsection 4900(4) An investment of an RRSP in a fund that invested only in mortgages, where there was no evidence that the fund would hold the mortgages as nominee or agent for the RRSP, would not be a qualified investment. ...

16 March 1993 T.I. (Tax Window, No. 30, p. 21, ¶2505)-- summary under Subsection 402(3) Summary Under Tax Topics- Income Tax Regulations- Regulation 402- Subsection 402(3) A capital gain from the disposition of property would not be included in a taxpayer's "gross revenue" whose definition in s. 248(1) specifically excludes amounts as or on account of capital. ...

21 June 1993 T.I. (Tax Window, No. 32, p. 8, ¶2600)-- summary under Eligible Real Property Gain Summary Under Tax Topics- Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1)- Eligible Real Property Gain Re whether property last acquired by an individual after February 1992 from the individual's spouse will give rise to an eligible real property gain. ...