Search - 德国民法典第1993条

Dans l'arrêt Everett's Truck Stop Ltd. c The Queen (1993 DTC 965), la prise en charge d'une dette qu'un contribuable doit à un tiers, par un fournisseur, a été considérée comme un paiement reçu par le contribuable pour l'inciter à acheter les produits du fournisseur. ...

Otherwise, we maintain the view that the dining facilities of a yacht, a camp or a lodge are included in the ordinary meanings of these terms and expenses incurred at these properties would have to fall within the position as announced at the 1984 and 1993 Revenue Canada Round Tables of the Canadian Tax Foundation in order to be excluded from subparagraph 18(1)(l)(i). ...

No. 9233955 [January 13, 1993]: The CRA takes the position that “where a corporation’s existing capital structure provides for it, the issuance of additional shares by the corporation would not of itself be such a reorganization whether the additional shares are issued pursuant to a rights offering or otherwise.” ...

In the 1993 CRA View 9323775, the CRA commented that: “To be included in the determination of the CDA of a corporation the proceeds must be considered to be received by the corporation. ... Since 1993, subsection 104(1) of the Act has been amended to generally exclude from the definition of trust “an arrangement under which the trust can reasonably be considered to act as agent for all the beneficiaries under the trust with respect to all dealings with all of the trust’s property”. ...

CALU CRA Roundtable- 2010 Question 4: Ontario Corporate Minimum Tax and life insurance benefits Since 1993 Ontario has had a corporate minimum tax (CMT) which applies if the corporation, together with any associated corporations, has annual gross revenues in excess of $10 million or total assets in excess of $5 million. ...

On April 1, 1993, we opined to your Directorate (7-930708) that the Department's position, as stated in the 1987 Conference Report, should remain. ...

Afin de bénéficier de la déduction pour gains en capital, Mme X dispose, au cours de l'année d'imposition 1993, de toutes ses actions en contrepartie d'actions de catégorie A rachetables à la juste valeur marchande des actions échangées et elle souscrit à de nouvelles actions ordinaires. ...

In this regard, reference should be made to question 24 of the APFF special session of February 10, 1993 concerning section 55 of the Act. ...

C-36, s. 355(2)(b); Business Corporations Act, R.S.Y. 2002, c. 20, s. 228(2)(b); Business Corporations Act, S.N.W.T. 1996, c. 19, s. 228(2)(b); and Business Corporations Act, S.N.W.T. 1996, c. 19, s. 228(2)(b), as duplicated for Nunavut by s. 29 of the Nunavut Act, S.C. 1993, c. 28; see also Business Corporations Act, R.S.S. 1978, c. ... Leung, [1993] 2 C.T.C. 284, 93 DTC 5467 (F.C.T.D.); Pozzebon v. The Queen, [1998] 3 C.T.C. 2902, 98 DTC 1940 (T.C.C.); and Re Slater Steel Inc. (2004), 6 C.B.R. (5th) 125 (Qc. ...

In CRA Document #9322475 (September 16, 1993), the CRA made the following comments regarding the funding test: Where retirement benefits are to be funded by an insurance policy and an employer acquires an interest in the policy, the policy and all relevant documentation would have to be reviewed to determine if that interest may reasonably be considered to have been acquired to fund, in whole or in part, those benefits. ...