Search - 德国民法典第1993条

11 May 1993 Internal T.I. 9311817 F- Large Corporation Tax- Take or Pay Amount Unedited CRA Tags 181(1), 181(4), 181.2(3) May 11, 1993 CALGARY DISTRICT OFFICE HEAD OFFICE W.J. Blacker Resource Industries Section Chief of Appeals Peter Lee  (613) 957-8977 Attention:  Gary Bessette Take-or-Pay Amounts Part I.3 Tax on Large Corporation Further to our memorandum of March 6, 1992, this is in reply to your memorandum of April 20, 1993 wherein you have requested our opinion on the subject matter in light of the decision of the Court of Appeal for Ontario on December 4, 1992 in the case of TransCanada Pipelines Limited (court file #114/90). ...

22 July 1993 Internal T.I. 9316457 F- Interest Rate Caps Unedited CRA Tags ITR 201 July 22, 1993 NORTH YORK DISTRICT OFFICE HEAD OFFICE Industry Specialist Services Rulings Directorate   Peter Dunn  (613) 957-2747 Attention:  Doug Mitchell  Banking SpecialistInformation Slips RE:  Interest Rate "Caps" We are writing in response to your memorandum of May 20, 1993 wherein you requested our views as to whether a financial institution which makes payments pursuant to an interest rate protection agreement (an "interest rate cap") would be required to file information returns (specifically, a "T5 Supplementary- Statement of Investment Income") with respect to such payments. ...

13 September 1993 Internal T.I. 9314747 F- Committeeship Fees Unedited CRA Tags 18(1)(a), 20(1)(bb) SURREY TAXATION CENTRE HEAD OFFICE Financial Industries Division G. MartineauTaxpayer Services Attention:  Pam Lyons Committeeship Fees XXXXXXXXXX This is in reply to your memorandum dated May 11, 1993 concerning the deductibility of committeeship fees for the taxpayer mentioned above. ... In his letter dated February 8, 1993, the representative mentioned that the committeeship fees on the taxpayer's estate are health related. ...

23 September 1993 Internal T.I. 9321067- Déces dans l'exercice des fonctions de l'employé Unedited CRA Tags 56(1)(a)(iii), 248(1) Le 23 septembre 1993 BUREAU DE DISTRICT DE MONTRÉAL BUREAU PRINCIPAL Section des demandes de Section des particuliers et des renseignements   entreprises de services Groupe 471-1-5 Marcel Querry   (613) 957-2097 A l'attention de Mme Francine Laporte   7-932106 Rentes versées au conjoint survivant XXXXXXXXXX La présente est réponse votre notre aller retour du 28 avril 1993 adressée à la Division des retenues à la source dans laquelle vous vous questionnez sur le traitement fiscal à accorder aux sommes qui sont versées à la contribuable susmentionnée suite au décès de son conjoint dans l'exercice de ses fonctions. ...

3 March 1993 Internal T.I. 9301527 F- Income From Room and Board Business Income Unedited CRA Tags 9(1) XXXXXXXXXX XXXXXXXXXX (the "taxpayer") We are writing with respect to the T2003 of January 15, 1993, from the T1 Adjustments, Assessing Section XXXXXXXXXX in your office, regarding the November 26, 1992, letter from the above noted taxpayer. ... The taxpayer's letter along with Forms T702 dated December 16, 1992, and T2003 dated January 15, 1993, are attached. ...

1 April 1993 Internal T.I. 9305097 F- Indians and UIC Unedited CRA Tags 81(1)(a) April 1, 1993 VANCOUVER DISTRICT OFFICE Business and General Division P.E. ...

1993 Internal T.I. 9309277 F- Indians- Employment Income Unedited CRA Tags 81(1)(a)   May 11, 1993 VANCOUVER DISTRICT OFFICE Business and General Division K.F. ...

1 June 1993 Internal T.I. 9313147 F- Retirement Compensation Arrangement Unedited CRA Tags 207.6(2)   June 1, 1993 Kitchener District Office Head Office Financial Industries Division Ghislain Martineau    (613) 957-8962 Attention:  George Pottage XXXXXXXXXX Enhanced Retirement Program Please find enclosed a copy of a program developed by XXXXXXXXXX in order to fund retirement benefits provided by Canadian-controlled private corporations. ...

1993 Internal T.I. 9311077 F- Statute Barred Date- Transactions Foreign Affiliates Unedited CRA Tags 152(4)(b)(iii)   Vancouver District Office Rulings Directorate Section 442-30 Olli Laurikainen   (613) 957-2116 Attention:  Victor S. Fast Subparagraph 152(4)(b)(iii) of the Income Tax Act This is in reply to your memorandum dated April 7, 1993 concerning the application of the above referenced provision to transactions with foreign affiliates. ...

26 August 1993 Internal T.I. 9316327 F- Medical Expenses Unedited CRA Tags 118.2(2)(m)(ii), ITR 5700 SURREY TAXATION CENTRE HEAD OFFICE Financial Industries Attention:  Cath Lucyk Division 541-31 Inquiries Unit XXXXXXXXXX Medical Expenses- subparagraph 118.2(2)(m)(ii) of the Income Tax Act (the "Act") This is in reply to your Memorandum of May 27, 1993 concerning the above-mentioned taxpayer and the deductibility of the expense of a hot tub purchased on the recommendation of a physician. ...