Search - 德国民法典第1993条

20 October 1993 Internal T.I. 9325267 F- Netherland's Pensions Paid to War Victims (4093-N1) Unedited CRA Tags Treaty Netherlands Article 18, 81(1)(e) Surrey Taxation CentreRulings Directorate Assessing Division Attention:  Pat Docking 541-10 Client Services Pensions and Allowances Paid to War Victims This is in response to your letter of November 4, 1991 and the follow- up fax (the "Fax") received by this Division on September 8, 1993 which provided the additional information requested by this Division on your initial request to this office. ...

23 September 1993 Internal T.I. 9324557 F- Indians Employment Income at Off-Reserve Site Unedited CRA Tags 81(1)(a) SURREY TAXATION CENTRE Business and General Mr. ... Fraser (613) 957-2101 S41-32 XXXXXXXXXX This is in reply to your Round Trip Memorandum of August 20, 1993 requesting a determination of the exempt tax status of the above noted status Indian's 1990 employment income. ...

5 November 1993 Internal T.I. 9320027 F- Taxi Fare as Attendant Care to Enable Working Unedited CRA Tags 64 Saskatoon District Office Personal and General Public Affairs Section Attention:  Jennifer Flagel Attendant Care Expenses We are replying to your memorandum of July 13, 1993 concerning the type of expenses which qualify for a deduction under section 64 of the Income Tax Act (the Act). ...

4 February 1993 Internal T.I. 9235787- Credit d'impôt a l'investissement Unedited CRA Tags ITR 4609 Le 4 février 1993 Bureau de district de Québec Bureau principal Division de la vérification Direction des décisions A l'attention de M. ...

8 April 1993 Internal T.I. 9238487 F- Trust Money in Dispute Unedited CRA Tags 104(13), 104(24) April 8, 1993 T2/T3 Programs Division Manufacturing Industries,   Partnerships & Trusts Division J. ...

31 May 1993 Internal T.I. 9314937 F- Overseas Employment Tax Credit-Definition of Canada Unedited CRA Tags 122.3, 255 Halifax District OfficeRulings Directorate Attention:  Angus McIssac E.O.E. Overseas Employment Tax Credit (OETC)-Definition of Canada This is in reply to your Round Trip Memorandum dated May 20, 1993 wherein you requested our opinion concerning the meaning of the words "outside Canada". ...

2 September 1993 Internal T.I. 9321437 F- RRSP Qualified Investment in Co-op Obligation Unedited CRA Tags ITR 4900(1)(H) Surrey Taxation Centre Head Office 1233-541-31 Financial Industries Division Attention:  Ms Janice Wandler Enquiry from XXXXXXXXXX This is in reply to your Routing Slip of July 15, 1993, which was forwarded to us by the Registrations Directorate. ...

29 September 1993 Internal T.I. 9321057 F- Treatment of No-fault Insurance Benefits Unedited CRA Tags 3, 56(1)(d) Winnipeg Taxation Centre Business and General R.W. Corrigall Division Director Income Tax Treatment of Payments and Benefits Under Manitoba Government Bill 37 This is in reply to your memorandum of July 22, 1993 in which you requested that we review the relevant provisions of Bill 37 (the Bill) recently introduced by the Manitoba Government creating a no-fault system of automobile insurance. ...

7 October 1993 Internal T.I. 9321157 F- Disposition of an Annuity Contract by a Non-resident Unedited CRA Tags 56(1)(j), 138(12) life insurance policy, 138(12) life insurance policy in Canada, 148(1), 212(1)(o) Kitchener District Office Head Office Sandy Wilson Financial Industries Office Escom, D.O. 15 Division Disposition of a Deferred Annuity Contract by a Non-Resident This is in reply to your memorandum of July 15, 1993 requesting an opinion on whether or not a particular deferred annuity contract is a life insurance policy or a life insurance policy in Canada and the tax consequences on the disposition of such deferred annuity contract. ...

2 November 1993 Internal T.I. 9331267 F- Major Expansion of a Mine Unedited CRA Tags Class 28 Quèbec District Office Head Office Richard Cloutier Resource Industries Mining Specialist Section Major Expansion of a Mine- Class 28 This is further to your enquiry of October 29, 1993 regarding whether a corporation, which had no mill and which processed its ore at another unrelated custom processor's mill, would be eligible for Class 28 treatment with respect to the corporation's mine expansion to build its own mill. ...