Search - 德国民法典第1993条

22 April 1993 Memorandum (Tax Window, No. 32, p. 20, ¶2621)-- summary under Section 90 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Indian Act- Section 90 The government will introduce a remission order to provide a reasonable period of transition for Indians adversely affected by the Williams decision (92 DTC 6320). ...

Tax Executives Institute Round Table, Q.12 (October 1993 Access Letter, p. 481)-- summary under Subsection 165(3) Summary Under Tax Topics- Income Tax Act- Section 165- Subsection 165(3) A reassessment issued under s. 165(3) can be distinguished from one issued under s. 152(4) by an explanation at the bottom of the form T7WC stating "the above explains the Minister's response to your Notice of Objection dated... ...

Tax Professionals Mini Round Table- Vancouver- Q. 6 (March 1993 Access Letter, p. 103)-- summary under Subsection 206(4) Summary Under Tax Topics- Income Tax Act- Section 206- Subsection 206(4) S.206(4) does not apply to the transfer of property from one trustee of a self-administered RRSP to another trustee, as there is no disposition on such a transfer. ...

2 February 1993 Memorandum (Tax Window, No. 28, p. 13, ¶2417)-- summary under Salary or Wages Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Salary or Wages Amounts allocated to employees by the trustee of an employee profit sharing plan are not salaries and wages for purposes of Regulations 400 or 5202. ...

2 February 1993 Memorandum (Tax Window, No. 28, p. 13, ¶2417)-- summary under Subsection 402(3) Summary Under Tax Topics- Income Tax Regulations- Regulation 402- Subsection 402(3) Amounts allocated to employees by the trustee of an employee profit sharing plan are not salaries and wages for purposes of Regulations 400 or 5202. ...

Tax Executives Institute Round Table, Q. 7 (October 1993 Access Letter, p. 479)-- summary under Subsection 181.2(4) Summary Under Tax Topics- Income Tax Act- Section 181.2- Subsection 181.2(4) Prepaid expenses paid to another corporation (other than a financial institution) will qualify for inclusion in the investment allowance of the payor as an "advance". ...

15 December 1993 Memorandum (C.T.O. "Guidelines Employment Income Indian")-- summary under Section 87 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Indian Act- Section 87 Detailed guidelines, in response to the Williams case, respecting the circumstances in which an Indian's employment income will be exempt, together with a covering letter. ...

5 March 1993 Memorandum (Tax Window, No. 30, p. 17, ¶2471)-- summary under Subsection 126(1) Summary Under Tax Topics- Income Tax Act- Section 126- Subsection 126(1) Re treatment of a reimbursement received by an employee after his return to Canada as a result of the agreement of his employer to be responsible for any U.S. income tax liabilities of the individual while on assignment in the U.S. ...

Tax Executives Institute Round Table, Q.9 (October 1993 Access Letter, p. 480)-- summary under Subsection 6(4) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(4) Re consequences of changing a policy year from November 30 to January 31. ...

P-062 “Distinction Between Lease, License and Similar Arrangements” 25 May 1993-- summary under Residential Complex Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Residential Complex Lease confers exclusive possession In the common law provinces, it has generally been determined that a lease normally confers exclusive possession, while a licence of real property normally would not. ...