Search - 德国民法典第1993条

17 May 1993 Memorandum (Tax Window, No. 32, p. 2, ¶2592)-- summary under Subsection 56(2) Summary Under Tax Topics- Income Tax Act- Section 56- Subsection 56(2) Pension income equally divided between two spouses as a result of a marriage breakdown would be subject to s. 56(2) in Alberta, but not in B.C. ...

7 April 1993 Memorandum (Tax Window, No. 31, p. 6, ¶2513)-- summary under Subsection 15(1) Summary Under Tax Topics- Income Tax Act- Section 15- Subsection 15(1) A standard distress preferred share ruling is that no amount will be included in the income of Distressco pursuant to ss.15(1) and 246(1) solely by virtue of the fact that interest will not be paid or payable by Distressco to Newco on the debt. ...

4 February 1993 Memorandum (Tax Window, No. 29, p.18, ¶2425)-- summary under Paragraph 153(1)(a) Summary Under Tax Topics- Income Tax Act- Section 153- Subsection 153(1)- Paragraph 153(1)(a) Payments made by an employer to an employee profit sharing plan as defined in s. 144(1) are "salary or wages or other remuneration" and, therefore, are subject to withholding. ...

4 February 1993 Memorandum (Tax Window, No. 29, p.18, ¶2425)-- summary under Remuneration Summary Under Tax Topics- Income Tax Regulations- Regulation 100- Subsection 100(1)- Remuneration Payments made by an employer to an employee profit sharing plan are subject to source deductions. ...

18 March 1993 Memorandum (Tax Window, No. 32, p. 7, ¶2599)-- summary under Subsection 52(1) Summary Under Tax Topics- Income Tax Act- Section 52- Subsection 52(1) Where bond coupons are sold for an amount that is different from the discounted amount calculated pursuant to Regulations 7000(2)(b), a capital gain or capital loss will result. ...

18 March 1993 Memorandum (Tax Window, No. 32, p. 7, ¶2599)-- summary under Paragraph 7000(2)(b) Summary Under Tax Topics- Income Tax Regulations- Regulation 7000- Subsection 7000(2)- Paragraph 7000(2)(b) A numerical example illustrating the application of Regulation 7000(2)(b) to four interest coupons purchased at a discount. ...

June 1992 Hong Kong Seminar (May 1993 Access Letter, p. 227)-- summary under Paragraph 81(1)(c) Summary Under Tax Topics- Income Tax Act- Section 81- Subsection 81(1)- Paragraph 81(1)(c) "Income from the operation of a ship" does not include a capital gain from a disposition of the ship, nor will the capital gain be included in the taxpayer's "gross revenue". ...

Annual Conference, Q. 13 (January- February 1993 Access Letter, p. 55)-- summary under Subsection 116(2) Summary Under Tax Topics- Income Tax Act- Section 116- Subsection 116(2) The requirements of s. 116 must be complied with even in the case of a capital reorganization described in s. 86. ...

17 May 1993 Memorandum (Tax Window, No. 31, p. 12, ¶2523)-- summary under Paragraph 111(5)(a) Summary Under Tax Topics- Income Tax Act- Section 111- Subsection 111(5)- Paragraph 111(5)(a) Losses from a rental property incurred by a corporation prior to an acquisition will continue to be available after the acquisition of control if the rental operation were considered to be a specified investment business. ...

9 March 1993 Memorandum, (Tax Window, No. 30, p. 22, ¶2469)-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) A reimbursement of expenses incurred by an employee as a result of a requirement on the part of the employer to travel out of town on business should not give rise to a taxable benefit. ...