Search - 德国民法典第1993条
Results 1 - 10 of 154 for 德国民法典第1993条
Did you mean?德国民法典第1990条
Administrative Policy summary
Revenue Canada Round Table TEI Conference, December 1993, Q. 15, (C.T.O. "Accrued Vacation Pay") -- summary under Paragraph 6(1)(a)
Revenue Canada Round Table TEI Conference, December 1993, Q. 15, (C.T.O. "Accrued Vacation Pay")-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) Where an employee retires effective December 31, 1993, the amount of the accrued vacation pay at 31 December 1993 is required to be included in her income for the year that is the earlier of the year in which the accrued vacation pay is paid to her and the year she has constructively received payment thereof. The amount of the accrued vacation pay would be regarded as being constructively received in 1993 where the amount was available to her in the year, but she chose not to receive it physically until the following year. ...
Administrative Policy summary
P-064, 25 May 1993, "Treatment of Timeshares" -- summary under Section 2
P-064, 25 May 1993, "Treatment of Timeshares"-- summary under Section 2 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule V- Part V- Section 2 ...
Administrative Policy summary
P-094 December 20, 1993 "Application of Subsections 185(1) and 186(1) to Holding Companies". -- summary under Subsection 185(1)
P-094 December 20, 1993 "Application of Subsections 185(1) and 186(1) to Holding Companies".-- summary under Subsection 185(1) Summary Under Tax Topics- Excise Tax Act- Section 185- Subsection 185(1) ...
Administrative Policy summary
24 March 1993 Memorandum (Tax Window, No. 32, p. 20, ¶2623) -- summary under Class 10
24 March 1993 Memorandum (Tax Window, No. 32, p. 20, ¶2623)-- summary under Class 10 Summary Under Tax Topics- Income Tax Regulations- Schedules- Schedule II- Class 10 Re classification of computer equipment and automotive equipment acquired for use in a mine. ...
Administrative Policy summary
31 August 1993 Memorandum (Tax Window, No. 33, p. 4, ¶2639) -- summary under Subsection 55(2)
31 August 1993 Memorandum (Tax Window, No. 33, p. 4, ¶2639)-- summary under Subsection 55(2) Summary Under Tax Topics- Income Tax Act- Section 55- Subsection 55(2) Impact of investment tax credits and share purchase tax credits on calculation of safe income. ...
Administrative Policy summary
September 1992 B.C. Revenue Canada Round Table, Q. 31 (May 1993 Access Letter, p. 228) -- summary under Other
Revenue Canada Round Table, Q. 31 (May 1993 Access Letter, p. 228)-- summary under Other Summary Under Tax Topics- General Concepts- Fair Market Value- Other The fair market value of an interest in a fully discretionary trust is generally indeterminable. ...
Administrative Policy summary
Tax Professionals Mini Round Table - Vancouver - Q. 31 (March 1993 Access Letter, p. 110) -- summary under Other
Tax Professionals Mini Round Table- Vancouver- Q. 31 (March 1993 Access Letter, p. 110)-- summary under Other Summary Under Tax Topics- General Concepts- Fair Market Value- Other The fair market value of an interest in a fully discretionary trust is indeterminable. ...
Administrative Policy summary
29 March 1993 Memorandum (Tax Window, No. 30, p. 23, ¶2497) -- summary under Section 87
29 March 1993 Memorandum (Tax Window, No. 30, p. 23, ¶2497)-- summary under Section 87 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Indian Act- Section 87 Re whether a lump-sum payment out of a pension plan is subject to tax. ...
Administrative Policy summary
8 June 1993 Memorandum (Tax Window, No. 32, p. 17, ¶2614) -- summary under Paragraph 56(1)(x)
8 June 1993 Memorandum (Tax Window, No. 32, p. 17, ¶2614)-- summary under Paragraph 56(1)(x) Summary Under Tax Topics- Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(x) Discussion of the options available in respect of the receipt of a lump sum from a U.S. pension plan. ...
Administrative Policy summary
31 May 1993 Memorandum (Tax Window, No. 32, p. 15, ¶2613) -- summary under Article 5
31 May 1993 Memorandum (Tax Window, No. 32, p. 15, ¶2613)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 RC refers to the 1992 OECD Commentary in considering whether there is a permanent establishment in Canada. ...