Search - 德国民法典第1993条

Could such a corporation take the position that since it did not prepare any accounts for the period prior to July 1, 1993, its first fiscal period only started on July 1, 1993? ... If the individual does not remit quarterly instalments during 1993, will instalment interest and penalties be levied when the 1993 return is assessed? Department's Position The individual is clearly required to remit instalments for 1993, since both the 1992 and 1993 net federal tax payable exceed $1,000 and less than three-quarters of the 1993 net income is subject to tax deductions at source. ...

Cette corporation pourrait-elle faire valoir que, puisqu'elle n'a pas arrêté de comptes pour la période précédant le 1er juillet 1993, son premier exercice financier n'a commencé que le 1er juillet 1993? ... De plus, l'impôt fédéral net à payer pour 1993 dépassera les 1 000 $. ... Position du Ministère Le particulier est de toute évidence tenu de verser des acomptes provisionnels pour 1993 puisque l'impôt fédéral net à payer pour 1992 et 1993 dépasse 1 000 $ et que moins des trois quarts de son revenu net de 1993 est assujetti aux retenues à la source. ...

Raisons POUR POSITION ADOPTÉE: APFF 1993- Q.30, APFF 1993- Q.15, CTF 1988- Q.46, CTF 1987- Q.17. ...

Revenue Canada Round Table TEI Conference May 16, 1994 Question XIII AUGUST 30, 1993 DRAFT LEGISLATION SUBPARAGRAPH 20(1)(E)(II.2) The August 30, 1993 draft legislation proposes to amend paragraph 20(1)(e) by adding subparagraph 20(1)(e)(ii.2) dealing with amounts relating, inter alia, to "rescheduling or restructuring of a debt obligation" which provides for "the conversion or substitution of the debt obligation to or with a share or another debt obligation... ...

Accordingly, the GST payable in respect of 1992 benefits will become payable on the last day of February 1993 and, assuming the employer files GST returns monthly, should be remitted with the February 1993 GST return in March 1993. For an employer with a fiscal year end of December 31st who has remitted the GST payable when due, the GST payable in respect of taxable employee benefits will be deductible for income tax purposes in 1993 regardless of which method is used to compute income for tax purposes. ...

Therefore, as set out in the Department's response to Question 29(4) of the Revenue Canada Roundtable session of the 1993 Tax Conference, payments in respect of the production or reproduction of computer software are exempt from withholding tax. ... In addition, where a Canadian resident only acquires the right to make additional copies of custom software for his own use, the Department would expect that the portion of the payment, if any, for such a right would be nominal in comparison to the portion of the payment for the right to use the program. 5 Other The Department of Finance announced as part of the 1993 budget that it is committed to exempting from Part XIII tax, all arm's length payments made for the use of software, and that such exemptions would be provided on a bilateral basis and included in Canada's income tax treaties as they are (re)negotiated. ... Olli Laurikainen December 13, 1994 file: 0-943056 1 Information Circular IC 76-12R4 2 Revenue Canada Roundtable, 1993 Conference Report in Report of Proceedings of the Forty-Forth Tax Conference (Montreal: Canadian Tax Foundation, 1993), Q29 at 58:15-16 3 Information Circular IC 75-6R. 4 Information Circular IC 77-16R4. 5 Robert D'Aurelio, "International Issues: Revenue Canada", in Report of Proceedings of the Forty-Second Tax Conference, 1990 Conference Report (Montreal: Canadian Tax Foundation, 1990), 44:3--------------------------------------------------------------------------- ...

The first deemed disposition day of the trust under paragraph 104(4)(b) of the Act would have been January 1, 1993. However, the trust had an exempt beneficiary between 1993 and 1999 and made an exempt beneficiary election under subsection 104(5.3). ...

CALU- Conference for Advanced Life Underwriting (2008) Question 2 Valuation of a life insurance policy gifted to a charitable organization At the 1993 CALU conference, the CRA stated that, notwithstanding the position stated in paragraph 3 of IT-244R3, Gifts by individuals of life insurance policies as charitable donations, it "...is an administrative position taken by the Department based on a legal opinion that the gift [of a life insurance policy] should be valued at the FMV of the policy to the donor and not the donee. ... CRA's Response Firstly, it should be noted that at the 1993 CALU conference, the CRA was only explaining the reason for the position stated in paragraph 3 of IT-244R3. ...

Campbell Section A/Director Peter Lee 957-8953 Attention: Bruno Fioravanti 7-933546 Oil Product Swaps This is in reply to your memorandum of December 1, 1993, wherein you requested our opinion on whether oil product swaps described below would give rise to "gross revenue" within the meaning of the expression assigned by subsection 248(1) of the Income Tax Act (the "Act") and for the purpose of section 402 of the Income Tax Regulations (the "Regulations"). Fact Our understanding of the fact in respect of oil product swaps described by the Alberta Treasury, Tax and Revenue Administration, in its position paper on this matter dated October 20, 1993, is as follows: An oil and gas company may need a specific product at a specific location but does not have inventory readily available. ...

Dans cette affaire, un particulier avait tiré des revenus de son travail autonome durant son année d’imposition 1993, et avait déposé une proposition concordataire le 3 septembre 1993 qui avait été homologuée par le tribunal le 13 octobre de la même année. De façon sommaire, la Cour d’appel du Québec avait conclu que les dettes fiscales du particulier pour son année d’imposition 1993 devaient être considérées comme une réclamation prouvable en fonction d’une répartition proportionnelle des dettes pour l’année 1993 selon le nombre de jours de l’année avant la date du dépôt de la proposition concordataire et la période ayant débuté à cette date, au motif que les dettes fiscales du particulier avaient pris naissance au fur et à mesure où son revenu avait été gagné. ...