Search - 德国民法典第1993条

17 May 1993 Memorandum (Tax Window, No. 31, p. 1, ¶2507)-- summary under Retiring Allowance Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Retiring Allowance Where a long-term unionized employee has been laid off by his employer or has retired without any assurance of being rehired, an amount received under the collective agreement as a result of the lay-off [or retirement] will be a retiring allowance where the employee dealt at arm's length with his employer and received the amount in respect of a loss of office in recognition of long service. ...

Annual Conference, Q. 7 (January- February 1993 Access Letter, p. 52)-- summary under Subsection 110.6(8) Summary Under Tax Topics- Income Tax Act- 101-110- Section 110.6- Subsection 110.6(8) Where shares issued prior to May 23, 1985 on an s. 85 rollover have a paid-up capital equal to the market value of the transferred property, a capital gain arising on a subsequent reduction of the paid-up capital will not be subject to s. 110.6(8) provided that the fair market value of the shares issued upon the previous transfer was equal at that time to the fair market value of the transferred property. ...

Annual Conference, Q. 2 (January- February 1993 Access Letter, p. 50)-- summary under Paragraph 55(5)(f) Summary Under Tax Topics- Income Tax Act- Section 55- Subsection 55(5)- Paragraph 55(5)(f) RC will accept a designation that is filed with a late-filed income tax return, or a designation that is filed after the filing of the income tax return but before the expiry of the period for filing a notice of objection in respect of the original assessment for that taxation year. ...

Tax Executives Institute Round Table, Q. 4 (October 1993 Access Letter, p. 477)-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) A benefit can be required to be included in an employee's income in respect of employer-paid dues or fees that are not deductible to the employer under s. 18(1)(l)(ii). ...

21 December 1993 T.O. 933153 (C.T.O. "Unable to Rule/Question of Fact")-- summary under Paragraph 149(1)(t) Summary Under Tax Topics- Income Tax Act- Section 149- Subsection 149(1)- Paragraph 149(1)(t) For purposes of the requirement in s. 149(1)(t) that the person not be engaged in any business (other than insurance) "if the nature of [a] computer software operation is an incidental one such that, objectively, it can be said to be carried out solely in an attempt to defray or recover the development costs [the person] would otherwise incur in any event to create the software for its use, then the Department would not likely consider the operation to be a business. ...

5 July 1993 Memorandum (Tax Window, No. 33, p. 8, ¶2643)-- summary under Retiring Allowance Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Retiring Allowance Under paragraph 30(c) of the Canada Labour Standards Regulations, an employee is considered to have been laid off where she was advised that the period of the lay-off would not exceed six months and she was recalled to work within that period. ...

1993 A.P.F.F. Round Table, Q.3-- summary under Paragraph 20(1)(c) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c) Where an individual has borrowed $100,000 to acquire common shares for that amount and the shares then appreciate in value to $500,000, there will be a denial of the deduction of 1/5 of the interest on the loan following any of the following three transactions (assuming the funds generated are used for personal purposes): The individual transfers the shares to a holding company in consideration for $100,000 in cash and common shares worth $400,000; the holding company issues common shares worth $500,000 and there is a subsequent distribution of $100,000 of paid-up capital; the holding company following the issuance of $500,000 of common shares pays a dividend of $100,000. ...

Annual Conference, Q. 21 (January- February 1993 Access Letter, p. 58)-- summary under Paragraph 85(1)(b) Summary Under Tax Topics- Income Tax Act- Section 85- Subsection 85(1)- Paragraph 85(1)(b) RC will consider roll-over treatment under s. 85(1)(b) to be available on the transfer of a property subject to mortgage indebtedness in excess of its ACB where the transferee corporation receives a promissory note from the transferor in consideration of its assumption of the excess portion of the mortgage debt, and uses this promissory note to redeem the preference shares issued by it to the transferor. ...

11 November 1993 Memorandum (Tax Window, No. 30, p. 3, ¶2482)-- summary under Subsection 251(3.1) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(3.1) Where a corporation (A) is owned equally by three other corporations (X, Y and Z) who do not deal with one another at arm's length and do not act in concert as a group to control A or a wholly-owned subsidiary (B), the corporation resulting from the amalgamation of A and B would not be related persons pursuant to s.251(3.1) because X, Y and Z did not, as a group, exercise control over A. ...

11 November 1993 Memorandum (Tax Window, No. 30, p. 3, ¶2482)-- summary under Paragraph 55(3)(b) Summary Under Tax Topics- Income Tax Act- Section 55- Subsection 55(3)- Paragraph 55(3)(b) Where a corporation (A) is owned equally by three shareholders who deal with one another at arm's length and do not act in concert amalgamates with a wholly-owned subsidiary (B) before a butterfly reorganization of the amalgamated corporation occurs, the exemption in s. 55(3)(b)(ii) would not be available because the shareholders of A do not, as a group, exercise control over A, and the amalgamated corporation, A and B would not be related persons pursuant to s. 251(3.1). ...