Search - 德国民法典第1993条

4 January 1993 Memorandum 923244 (November 1993 Access Letter, p.505, ¶C117-207)-- summary under Pension Income Summary Under Tax Topics- Income Tax Act- Section 118- Subsection 118(7)- Pension Income Re distinction between annuity income and gain from disposition of an annuity contract. ...

13 January 1993 Memorandum 923695 (November 1993 Access Letter, p. 487, ¶C2-019)-- summary under Paragraph 2(3)(b) Summary Under Tax Topics- Income Tax Act- Section 2- Subsection 2(3)- Paragraph 2(3)(b) Medical services performed in Canada by a non-resident doctor would constitute carrying on business in Canada. ...

1993 Internal T.I. 7-920752-- summary under Paragraph 87(2)(a) Summary Under Tax Topics- Income Tax Act- Section 87- Subsection 87(2)- Paragraph 87(2)(a) The Rulings Directorate no longer is providing relief where taxpayers suffer unpredictable and unfavourable consequences pursuant to s. 87(2)(a). ...

10 November 1992 Memorandum 923297 (September 1993 Access Letter, p. 409, ¶20-1159)-- summary under Class 10 Summary Under Tax Topics- Income Tax Regulations- Schedules- Schedule II- Class 10 Re whether a limestone quarry was a mine for purposes of paragraph 10(k). ...

21 July 1992 Memorandum 921671 (March 1993 Access Letter, p. 64, ¶C5-184)-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) A description of a permissible policy for reimbursing employees for moving expenses resulting from the employer's relocation. ...

21 July 1992 Memorandum 921671 (March 1993 Access Letter, p. 64, ¶C5-184)-- summary under Paragraph 6(1)(b) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b) An allowance paid to employees paid by reference to their increased commuting distance resulting from an employer's relocation would be included in their income. ...

28 July 1992 Memorandum 921859 (April 1993 Access Letter, p. 151, ¶C180-136)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt A taxpayer is not considered to have "paid" interest on a loan owing by him to a charitable foundation by virtue only of journal entries being recorded in his ledgers and those of the foundation. ...

28 July 1992 Memorandum 921859 (April 1993 Access Letter, p. 151, ¶C180-136)-- summary under Subsection 189(1) Summary Under Tax Topics- Income Tax Act- Section 189- Subsection 189(1) A taxpayer is not considered to have "paid" interest on a loan owing by him to a charitable foundation by virtue only of journal entries being recorded in his ledgers and those of the foundation. ...

17 February 1993 Memorandum 930202 (Tax Window, No. 30, p. 21, ¶2496)-- summary under Subsection 50(1) Summary Under Tax Topics- Income Tax Act- Section 50- Subsection 50(1) The onus is on the taxpayer to establish that there was a debt owing to him, i.e., "a sum payable in respect of a liquidated money demand, recoverable by action". ...

14 December 1993 Memorandum 931814 (C.T.O. "Bad Debt Reduction for Part of a Loan")-- summary under Subparagraph 20(1)(p)(i) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(p)- Subparagraph 20(1)(p)(i) Review of jurisprudence respecting whether a deduction may be taken under s. 20(1)(p) in respect of a partial debt write-down. ...