Search - 德国民法典第1993条

XXXXXXXXXX Head Office Head Office Audit Technical Support Rulings Directorate Industry Specialist Services Michèle Trotier (613) 957-8953 Attention: Blair Chisholm 940797 Conversion of deferred annuity contracts ("DAC") into prescribed annuity contracts ("PAC") This is in reply to your memorandum dated March 28, 1994 and the memorandum dated March 11, 1994 from Stan Trevor of the Scarborough District Office wherein he requested our comments in respect of the tax implications relating to the annuitization of a DAC including the conversion of a DAC into a PAC as defined in section 304 of the Income Tax Regulations ("Regulations") and XXXXXXXXXX Unless as otherwise stated all references to statute are to the Income Tax Act S.C. 1970-71-72, c.63 as amended consolidated to June 10, 1993 (the "Act"). ...

In the comments that follow, unless otherwise stated, all statute references are to the Income Tax Act S.C. 1970-71-72, c.63 as amended, consolidated to June 10, 1993 (the "Act"). ...

A moins d'indication contraire, toutes dispositions législatives dans le texte proviennent de la Loi de l'impôt sur le revenu, (S.C. 1970-71-72, c. 63, tels que modifiés), consolidée jusqu'au 10 juin 1993. ...

Le dictionnaire «le Petit Larousse Illustré 1993» donne la définition suivante des mots «bâtiment» et «immeuble»: Bâtiment: «Construction d'une certaine importance destinée à servir d'abri.» ...

You describe your understanding of the facts as follows and included a copy of the December 17, 1993, memorandum from Paul Redvers of the Non-Resident Audit Section of the Toronto District Office. ...

" The wording in the 1993 T3 Guide dealing with this issue states: "If a trust is wound up (discontinued) during a taxation year, you may want to file a final return before the end of the trust's usual taxation year. ...

Hillier Large File Case Section 941304 XXXXXXXXXX Classification of Computer Equipment This is in reply to your memorandum of May 18, 1994 wherein you requested our views as to the appropriate classification for capital cost allowance purposes under the Income Tax Act (the "Act") of certain computer equipment acquired by XXXXXXXXXX Unless otherwise stated, all references to the Act are to the Income Tax Act S.C. 1970-71-72, c.63 as amended, consolidated to June 10, 1993. ...

You are particularly concerned with the meaning of the phrase "dependent upon the individual for support" contained in paragraph 118(6) of the Income Tax Act (S.C. 1970-71-72, c.63 as amended, consolidated to June 1993 (the Act)). ...

Si vous avez d'autres questions n'hésitez pas à communiquer avec nous. pour le Directeur Division des industries financières Direction des décisions Direction générale de la politique et de la législation 1 Les dispositions législatives dans le texte proviennent de la Loi de l'impôt sur le revenu, S.C. 1970-71-72 c. 63, tel que modifié, consolidée jusqu'au 10 juin 1993 (la "Loi").--------------------------------------------------------------------------- ...

Malgré ce fait, les allocations en question reçues par XXXXXXXXXX pourraient être ajoutées à son revenu d'emploi pour ces années d'imposition et les sommes dépensées pour le véhicule à moteur pourraient être réclamées à la ligne appropriée de la déclaration de revenus T1 en vertu de l'alinéa 8(1)h.1) de la Loi. 8-D'autre part, nous sommes d'avis qu'en ce qui concerne les obligations de l'employeur de XXXXXXXXXX, la page 1-10 du guide qui s'applique aux années 1993 à 1997, est explicite. ...