Search - 德国民法典第1993条
Results 21 - 30 of 41 for 德国民法典第1993条
Did you mean?德国民法典第1990条
Technical Interpretation - Internal summary
21 July 1992 Memorandum 921453 (January - February 1993 Access Letter, p. 34, ¶C144-197) -- summary under Subsection 100(4)
21 July 1992 Memorandum 921453 (January- February 1993 Access Letter, p. 34, ¶C144-197)-- summary under Subsection 100(4) Summary Under Tax Topics- Income Tax Regulations- Regulation 100- Subsection 100(4) An establishment of an employer would have many of the same characteristics as that of a permanent establishment, as defined in Regulation 400(2). ...
Technical Interpretation - Internal summary
22 July 1992 Memorandum 921698 (March 1993 Access Letter, p. 81, ¶C144-202) -- summary under Subsection 8507(2)
22 July 1992 Memorandum 921698 (March 1993 Access Letter, p. 81, ¶C144-202)-- summary under Subsection 8507(2) Summary Under Tax Topics- Income Tax Regulations- Regulation 8507- Subsection 8507(2) A legislatively imposed wage freeze generally effects a permanent wage adjustment rather than a temporary wage reduction and, consequently, does not fall within the purview of Regulation 8507. ...
Technical Interpretation - Internal summary
1993 Internal T.I. 9325537 F - Election Under Sub -- summary under Ownership
1993 Internal T.I. 9325537 F- Election Under Sub-- summary under Ownership Summary Under Tax Topics- General Concepts- Ownership Discussion of when shares are capital property of the estate as opposed to the beneficiaries, including a finding that a flow-through of dividends to beneficiaries does not demonstrate that the beneficiaries had beneficial ownership of the shares. ...
Technical Interpretation - Internal summary
1993 Internal T.I. 9325537 F - Election Under Sub -- summary under Subsection 164(6)
1993 Internal T.I. 9325537 F- Election Under Sub-- summary under Subsection 164(6) Summary Under Tax Topics- Income Tax Act- Section 164- Subsection 164(6) Discussion of when shares are capital property of the estate as opposed to the beneficiaries, including a finding that a flow-through of dividends to beneficiaries does not demonstrate that the beneficiaries had beneficial ownership of the shares. ...
Technical Interpretation - Internal summary
25 September 1992 Memorandum 922730 (September 1993 Access Letter, p. 416, ¶C76-074) -- summary under Section 87
25 September 1992 Memorandum 922730 (September 1993 Access Letter, p. 416, ¶C76-074)-- summary under Section 87 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Indian Act- Section 87 Interest on a bank account is earned at the location where the funds are on deposit. ...
Technical Interpretation - Internal summary
18 November 1992 Memorandum 921979 (December 1993 Access Letter, p. 407, ¶C9-286) -- summary under Incurring of Expense
18 November 1992 Memorandum 921979 (December 1993 Access Letter, p. 407, ¶C9-286)-- summary under Incurring of Expense Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Incurring of Expense A reserve for vacation pay benefits earned by employees in the year that are reasonably expected to be taken in the following year represents amounts that can be estimated with a reasonable amount of accuracy and whose recipients are known and, therefore, is an amount that has been incurred in the year. ...
Technical Interpretation - Internal summary
26 August 1992 Memorandum 921728 (April 1993 Access Letter, p. 139, ¶C56-222) -- summary under Paragraph 60(o)
26 August 1992 Memorandum 921728 (April 1993 Access Letter, p. 139, ¶C56-222)-- summary under Paragraph 60(o) Summary Under Tax Topics- Income Tax Act- Section 60- Paragraph 60(o) Legal and accounting fees respecting a voluntary disclosure are not deductible under s. 60(o). ...
Technical Interpretation - Internal summary
19 November 1992 Memorandum 923036 (September 1993 Access Letter, p. 424, ¶C144-240) -- summary under Subsection 147(2)
19 November 1992 Memorandum 923036 (September 1993 Access Letter, p. 424, ¶C144-240)-- summary under Subsection 147(2) Summary Under Tax Topics- Income Tax Act- Section 147- Subsection 147(2) Although a pension plan could have two separate trusts relating to two sets of defined benefit provisions, if the plan was adequately funded an employer would not be able to make a contribution on the basis that assets relating to one of the defined benefit provisions were deficient. ...
Technical Interpretation - Internal summary
22 April 1992 Memorandum 920983 (May 1993 Access Letter, p. 191, ¶C20-069) -- summary under Subsection 13(28)
22 April 1992 Memorandum 920983 (May 1993 Access Letter, p. 191, ¶C20-069)-- summary under Subsection 13(28) Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(28) A building purchased by a taxpayer requiring extensive renovations will be eligible for capital cost allowance claims in the year of acquisition. ...
Technical Interpretation - Internal summary
29 July 1993 Internal T.I. 9320007 F - Investment By Way of Contributed Surplus -- summary under Paragraph 20(1)(c)
29 July 1993 Internal T.I. 9320007 F- Investment By Way of Contributed Surplus-- summary under Paragraph 20(1)(c) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c) "The deduction of interest should not be denied to a Canadian corporation that borrows funds to invest in a subsidiary, by way of contributed surplus provided the funds are to be used in a business to earn income and it is reasonable to expect that dividends will be earned by the Canadian corporation in the foreseeable future. ...