Search - 德国民法典第1993条

Annual Conference Q.3 (January- February 1993 Access Letter, p. 51)-- summary under Subsection 87(2.11) Summary Under Tax Topics- Income Tax Act- Section 87- Subsection 87(2.11) The purpose of s. 87(2.11) is to make the consequences of a vertical amalgamation similar to those for a winding-up. ...

Tax Professionals Mini Round Table- Vancouver- Q. 11 (March 1993 Access Letter, p. 104)-- summary under Paragraph 111(4)(d) Summary Under Tax Topics- Income Tax Act- Section 111- Subsection 111(4)- Paragraph 111(4)(d) Where s. 111(4)(d) applies to create a loss, then s. 40(2)(g) will deem that loss to be nil where the criteria therein are met. ...

8 February 1993 Memorandum (Tax Window, No. 29, p.18, ¶2437)-- summary under Paragraph 12(1)(x) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(x) Credits under the Quebec Mining and Duties Act do not fall within the ambit of s. 12(1)(x). ...

28 January 1993 Memorandum (Tax Window, No. 28, p. 19, ¶2400)-- summary under Section 87 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Indian Act- Section 87 Pension income, severance pay or a retiring allowance received by an Indian will be exempt from tax only if the employment income giving rise to the entitlement to payment was also exempt. ...

1993 A.P.F.F. Round Table, Q.13-- summary under Subsection 110.6(15) Summary Under Tax Topics- Income Tax Act- 101-110- Section 110.6- Subsection 110.6(15) The insolvency of a corporation or a dispute regarding the payment of life insurance proceeds could be a valid reason for extending the 24-month period for utilizing the insurance proceeds. ...

Technical Advice Memorandum (TAM) 9315004, dated April 1993-- summary under Improvements v. ...

4 March 1993 Memorandum (Tax Window, No. 30, p. 18, ¶2472)-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 A Canadian resident will not be entitled to a foreign tax credit or to a refund of ACT from the U.K. authorities with respect to a stock dividend received from a U.K. corporation. ...

7 November 1992 Memorandum (Tax Window, No. 27, P. 21, ¶2354, October 1993 Access Letter, p. 478)-- summary under Paragraph 12(1)(x) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(x) Ontario's super allowance for scientific research and current cost adjustment is not considered to be government assistance, incentives or tax credits for the purposes of any of ss.13(7.1), 127(9), 12(1)(x), 37(1)(d) and 53(2)(k). ...

Revenue Canada Round Table TEI Conference, 7 December 1993, (C.T.O. "Splane & Reimburs of Increased Loan Costs on Relocation")-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) Comments on method of calculation of benefits where an employer pays relocation reimbursements to transferred employees in respect of increased housing costs in the new location. ...

Tax Professionals Mini Round Table- Vancouver- Q. 3 (March 1993 Access Letter, p. 101)-- summary under Paragraph 55(3)(b) Summary Under Tax Topics- Income Tax Act- Section 55- Subsection 55(3)- Paragraph 55(3)(b) Where property of a particular corporation is transferred to a wholly-owned subsidiary of a corporate shareholder, the subsidiary must be wound-up into the corporate shareholder (rather than being left extant, or being amalgamated). ...