Search - 德国民法典第1993条

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. ...

10 March 1993 Internal T.I. 9305187 F- Tuition Fees Unedited CRA Tags 118.5(1)(a) March 10, 1993 T1 Programs Division Business and General Jean Marc Legault Division Director M. Eisner  (613) 957-2138 Tuition Fees This is in reply to the facsimile dated February 17, 1993 submitted by Ms D. ... In this regard, it was indicated to us in a telephone conversation on March 3, 1993 (M. ...

1993 Internal T.I. 9310617 F- Damage Awards Unedited CRA Tags 56(1)(a)(ii)   June 10, 1993 XXXXXXXXXX District Office Business and General DivisionXXXXXXXXXX, Unit Head Source Deductions Damage Award XXXXXXXXXX This is in reply to your enquiry of April 1, 1993, sent to Mr. ... That information was forwarded with your memorandum of May 12, 1993 and proved to be most helpful in our review of the matter. ... In their letter of May 6, 1993 the Council indicated that the settlement amount of $XXXXXXXXXX was based on the fact that, had XXXXXXXXXX been successful in her action before the Council, the award for general damages (in respect of hurt feelings, etc.) would have been no more than $2,000 on each of the two remaining complaints, in accordance with subsection 17(2) of the HRABC. ...

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. ...