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Miscellaneous severed letter

17 June 1993 Income Tax Severed Letter 9315140 - Canadian Exploration Expense

The well is completed in 1993 as a dual-zone producing well. (A) Are the 1993 drilling costs CEE or CDE? ... (A) Are the 1993 drilling costs CEE or CDE? (B) Does the 1993 drilling in any way impact the tax treatment of the 1988 drilling costs? ... B.Rankin June 9, 1993 931514 CPTS June 17, 1993 ...
Miscellaneous severed letter

23 November 1993 Income Tax Severed Letter 9333565 - Accrued Vacation Pay

DRAFT Tax Executive Institute December, 1993 Question No. 15 ACCRUED VACATION PAY—TAXABILITY IN YEAR OF RETIREMENT An employee retires effective December 31, 1993. ... Will RC require an employer to pay a retiring employee the accrued vacation entitlement in the year of retirement (i.e., 1993), thereby being taxable to the employee in 1993? ... Eisner File: 933356 Date: November 23, 1993 ...
Miscellaneous severed letter

20 December 1993 Income Tax Severed Letter 9333550 - Insurance Premiums—Benefit Calculation

One dividend of $500,000 is paid in respect of the 1993 policy year of November 1, 1992, to October 31, 1993; the second dividend of $200,000 is paid in respect of the 1994 short policy year of November 1, 1993, to April 1994. ... If so, is the $500,000 excluded from the 1993 or 1994 benefit calculation? ... Szeszycki File: 933355 Date: November 23, 1993 ...
Miscellaneous severed letter

23 December 1993 Income Tax Severed Letter 9337005 - Employment Benefits—Automobiles

XXXXXXXXXX 933700 Attention: XXXXXXXXXX December 23, 1993 Dear Sirs: Re: Proposed Amendment to Automobile Operating Cost Benefit This is in reply to your facsimile memorandum dated December 19, 1993, and our subsequent telephone conversation (Szeszycki/XXXXXXXXXX) of December 22, requesting clarification on the effect of a reimbursement by the employee of operating costs, related to the personal use of an employer-provided automobile, on the calculation of the benefit. As pointed out in our telephone conversation, the reference in your memorandum to a proposed amendment to subsection 6(2.2) of the Income Tax Act (the Act), as had been suggested in the Department of Finance Information release dated March 30, 1993, indicated that you had not been made aware of the subsequent release in August, 1993 in which that draft legislation had been revised. ... Your enquiry remains relevant, however, under the August, 1993 draft legislation. ...
Miscellaneous severed letter

16 December 1993 Income Tax Severed Letter 9326185 F - Part I.3 Tax—Long-term Debt

16 December 1993 Income Tax Severed Letter 9326185 F- Part I.3 Tax—Long-term Debt Unedited CRA Tags 181(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... JURIDIQUE: Avis du 6 décembre 1993 (dossier 7181\2-001 des services juridiques). ... DOSSIER SUJET: HAA: 5638-3 XXXXXXXXXX 5-932618 A l'attention de XXXXXXXXXX Le 16 décembre 1993 Mesdames, Messieurs, Objet: Demande d'interprétation La présente est en réponse à votre lettre du 14 septembre 1993 par laquelle vous demandez notre interprétation concernant une modification proposée dans l'avant-projet de loi du 30 août 1993 relativement à la définition de passif à long terme prévue au paragraphe 181(1) de la Loi de l'impôt sur le revenu («Loi»). ...
Miscellaneous severed letter

22 December 1993 Income Tax Severed Letter 9334653 - Testamentary Trust

22 December 1993 Income Tax Severed Letter 9334653- Testamentary Trust Unedited CRA Tags 104 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... XXXXXXXXXX 3-933465 Attention: XXXXXXXXXX December 22, 1993 Dear Sirs/Madams: Re: Request for Advance Income Tax Rulings This is in reply to your request, dated November 16, 1993, for advance income tax rulings on behalf of XXXXXXXXXX You ask us to confirm that the trust agreements you provided us with your letter dated November 16, 1993, will create testamentary trusts for purposes of the Income Tax Act. ... For a general discussion of our views on the proposed transactions, please refer to our letter dated February 4, 1993, copy of which was enclosed with your request. ...
Miscellaneous severed letter

8 February 1993 Income Tax Severed Letter 9234895 - Definition of Cohabiting Spouse for CTB—Jul 93 to Jun 94

8 February 1993 Income Tax Severed Letter 9234895- Definition of Cohabiting Spouse for CTB—Jul 93 to Jun 94 Unedited CRA Tags 122.6, 122.5 XXXXXXXXXX 923489 A. ... In your view, the parties to this relationship would be cohabiting spouses for 1992 for the purposes of the Child Tax Benefit payments to be made in 1993. ... The transitional rule which is the subject of your enquiry refers to the child benefits payable from July 1993 to June 1994 which are based on the relevant 1992 net incomes. ...
Miscellaneous severed letter

3 November 1993 Income Tax Severed Letter 9330750 F - Année d'imposition

La corporation peut choisir entre le 31 octobre 1993 et le 31 octobre 1994 pour son premier exercice financier. ... Si les comptes de la corporation sont ordinairement arrêtés le 31 octobre de chaque année et la corporation est incorporée le 28 octobre 1993, elle aurait la faculté de choisir entre le 31 octobre 1993 et le 31 octobre 1994 pour la fin de son premier exercice financier. ... Shea-DesRosiers 5-933075 le 3 novembre 1993 ...
Miscellaneous severed letter

19 February 1993 Income Tax Severed Letter 9301905 F - Home Buyers Plan

XXXXXXXXXX 5-930190 Robert Gagnon (613) 957-8953 Le 19 février 1993 Madame, Objet: Régime d'accession à la propriété La présente est en réponse à votre lettre du 20 janvier 1993 par laquelle vous nous posez des questions concernant le régime d'accession à la propriété («RAP»). ... Le ministre des Finances a annoncé le 2 décembre 1992 dans son exposé économique et financier le report de la date limite (la date limite était le 1er mars 1993) pour le retrait de montants de REER dans le cadre du RAP. En conséquence, lorsqu'un contribuable retire un montant admissible d'un REER dans le cadre du RAP après le 1er mars 1993, un montant correspondant au moindre du montant admissible et des cotisations effectuées à un REER après le 2 décembre 1992 et avant le 2 mars 1994 devra être inclus dans son revenu pour l'année 1993, même si la déduction à l'égard de ces cotisations est reportée à l'année 1994. ...
Miscellaneous severed letter

13 December 1993 Income Tax Severed Letter 9313077 F - Règles d'attribution

Le 13 décembre 1993 B. D. de Sherbrooke Bureau Principal Service aux entreprises Section des particuliers A l'attention de M. ... Est-ce que le remboursement total de la créance par Monsieur en 1993 entraînerait la non-application des règles d'attribution? ... Année d'imposition 1993 9. En 1993, Madame et Monsieur sont, aux fins de la Loi, des conjoints en vertu de la définition de l'alinéa 252(4)a) de la Loi. ...

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