Search - 德国民法典第1993条

2 October 1992 Memorandum 921938 (September 1993 Access Letter, p. 421, ¶C117-204)-- summary under Investment Tax Credit Summary Under Tax Topics- Income Tax Act- Section 127- Subsection 127(9)- Investment Tax Credit An amount erroneously deducted as an ITC in a statute-barred year would be regarded as deducted for purposes of the definition, in light of the decision in Dominion of Canada General Insurance Co. v. ...

18 November 1992 Memorandum 921979 (September 1993 Access Letter, p. 407, ¶C9-286)-- summary under Paragraph 18(1)(e) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(e) A reserve for vacation pay benefits earned by employees in the year and that are reasonably expected to be taken in the following year does not constitute a contingent liability to pay in the future and, therefore, is deductible. ...

23 July 1992 Memorandum 922191 (April 1993 Access Letter, p. 128, ¶C5-188)-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) re taxability of relocation allowances paid equally by the individual's employer and Agriculture Canada. ...

23 July 1992 Memorandum 922191 (April 1993 Access Letter, p. 128, ¶C5-188)-- summary under Regulation 101 Summary Under Tax Topics- Income Tax Regulations- Regulation 101 Where both an employer and Agriculture Canada were paying a portion of a rent differential allowance to an employee, each would be considered an employer for purposes of the requirement to withhold tax and to report the benefit on a T4 supplementary slip. ...

23 July 1992 Memorandum 922191 (April 1993 Access Letter, p. 128, ¶C5-188)-- summary under Subsection 200(2) Summary Under Tax Topics- Income Tax Regulations- Regulation 200- Subsection 200(2) Where both an employer and Agriculture Canada were paying a portion of a rent differential allowance to an employee, each would be considered an employer for purposes of the requirement to withhold tax and to report the benefit on a T4 supplementary slip. ...

20 August 1992 Memorandum 922092 (April 1993 Access Letter, p. 130, ¶C5-190; Tax Window, No. 23, p. 21, ¶2159)-- summary under Paragraph 6(1)(f) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(f) Benefits which arise subsequent to the conversion of a taxable plan to a non-taxable plan are included in income unless those benefits are in no way conditional on participation in the old plan. ...

19 March 1992 Memorandum 920775 (April 1993 Access Letter, p. 134, ¶C20-1140; Tax Window, No. 18, p. 6, ¶1820)-- summary under Paragraph 20(1)(l) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(l) Discussion of the reserve by an account holder or investment certificate holder of a financial institution in bankruptcy. ...

19 August 1992 Memorandum 921931 (April 1993 Access Letter, p. 152, ¶C220-031)-- summary under Paragraph 241(4)(e) Summary Under Tax Topics- Income Tax Act- Section 241- Subsection 241(4)- Paragraph 241(4)(e) S.241(4)(e) did not authorize RC to communicate to a purchaser that the inclusion by the purchaser in the cost to it of property of the amount of certain contingent liabilities was inconsistent with the treatment followed by the vendor. ...

16 October 1992 Memorandum 922845 (September 1993 Access Letter, p. 406, ¶C9-284)-- summary under Subsection 13(28) Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(28) A leasehold improvement referred to in Regulation 1102(5) is a building only for purposes of Schedule II and not for other purposes of the Act such as s. 13(28). ...

12 May 1992 Memorandum 921006 (May 1993 Access Letter, p. 194, ¶C38-156)-- summary under Paragraph 40(2)(e) Summary Under Tax Topics- Income Tax Act- Section 40- Subsection 40(2)- Paragraph 40(2)(e) Because there is only a deemed disposition under s. 50(1)(a) and not an actual disposition, s. 40(2)(e) does not apply to a loss arising under s. 50(1)(a). ...