Search - 德国民法典第1993条

2 April 1993 Income Tax Severed Letter 9306545 F- Transfert dans REER du conjoint Unedited CRA Tags 60(j.2) 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. ... Martineau (613) 957-8953 Le 2 avril 1993 Monsieur, La présente est en réponse à votre lettre du 1er mars 1993 dans laquelle vous demandez notre opinion concernant le transfert des revenus de placement qui vous sont versés par une convention de retraite à un régime enregistré d'épargne- retraite (REER) dont votre conjoint est le rentier. ...

16 April 1993 Income Tax Severed Letter 9309585- Part IV.1 Tax Unedited CRA Tags 191(4) 191(5) 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. ... Tevlin XXXXXXXXXX (613) 957-2746 Attention: XXXXXXXXXX April 16, 1993 Dear Sirs: Re: Subsection 191(4) of The Income Tax Act (Canada) (the "Act") We are writing in response to your letter of March 29, 1993 in which you requested our opinion as to whether, for purposes of subsection 191(4) of the Act, a dividend payment on a share that is subject to a price adjustment clause will be considered an excluded dividend. ...

5 May 1993 Income Tax Severed Letter 9310275- Merger of Pension Plans-foreign Property-new Trust Unedited CRA Tags 206(2) 206(4) 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. ... Delorey (613) 957-8953 Attention: XXXXXXXXXX May 5, 1993 Dear Madam/Sir: This is in reply to your letter of April 5, 1993 concerning the transfer of property from one registered pension plan to another such plan. ...

4 May 1993 Income Tax Severed Letter 9307145- Interest Deductibility—Leverage Buy-out Unedited CRA Tags 20(1)(C) 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. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère. 5-930714 XXXXXXXXXX Marc Ton-That (613) 957-2093 Attention: XXXXXXXXXX May 4, 1993 Dear Sirs: Re: Interpretation Bulletin IT-315 This is in reply to your letter of March 3, 1993 wherein you requested our view regarding the application of the administrative policy in Interpretation Bulletin IT-315 to a situation where the acquisition of shares of a corporation is wholly or partly financed by an unpaid portion of the purchase price bearing interest. ...

10 May 1993 Income Tax Severed Letter 9313315 F- Interest Deductibility No Expectation of Income Unedited CRA Tags 20(1)(c) 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. ... Martineau (613) 957-8953 A l'attention de XXXXXXXXXX Le 10 mai 1993 Mesdames, Messieurs, La présente est pour vous informer que les commentaires énoncés au troisième paragraphe de la première page de notre lettre 5-930709 du 18 mars 1993 sont clarifiés par les suivants: Le sous-alinéa 20(1)c)(i) Loi de l'impôt sur le revenu (ci-après la "Loi") permet la déductibilité, dans le calcul du revenu d'un contribuable, des intérêts payés en exécution d'une obligation légale de verser des intérêts sur de l'argent "emprunté et utilisé en vue de tirer un revenu d'une entreprise ou d'un bien". ...

26 April 1993 Income Tax Severed Letter 9300725- Advantages Out of an RRSP Unedited CRA Tags 146(2)(c.4) 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. ... Baldwin (613) 957-8953 Attention: XXXXXXXXXX April 26, 1993 Dear Sirs: Re: Marketing Incentives For Registered Retirement Savings Plan (RRSPs) This is in reply to your letter of January 5, 1993 in which you request if our guidelines on various marketing strategies set out in a letter to you on February 20, 1989 by the Registered Pension and Deferred Income Plans Division are still current. ...

3 May 1993 Income Tax Severed Letter 9306425- Qualified Invesment for RRSP Unedited CRA Tags 146(1)(g) 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. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère. 5-930642 XXXXXXXXXX Robert Gagnon (613) 957-8953 Attention: XXXXXXXXXX May 3, 1993 Dear Sirs: Re: Qualified Investment for a RRSP This is further to your letter of February 24, 1993 wherein you requested a technical interpretation concerning the acquisition of an investment by a registered retirement savings plan. ...

8 June 1993 Income Tax Severed Letter 9307755- Travelling Expenses Unedited CRA Tags 18(1)(a) 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. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère. 5-930775 XXXXXXXXXX Robert Gagnon (613) 957-8953 June 8, 1993 Dear Sir: Re: Travelling expenses This is in reply to your letter of February 18, 1993 wherein you requested a technical interpretation concerning travelling expenses. ...

11 May 1993 Income Tax Severed Letter 930993A F- Indian Under a Placement Agency Unedited CRA Tags 81(1)(a) Rod Peltonen Business and General Division Public Affairs  Thunder Bay District Office  Taxation of Indians This is in reply to your round trip memorandum dated March 29, 1993 concerning the tax status of an Indian employed under a placement agreement. ... In this particular situation, however, provided the placement agency is in fact, the employer of the Indian, the employment income would be covered by the Indian Income Tax Remission Order issued April 7, 1993 (see copy attached). ...

17 June 1993 Income Tax Severed Letter 9315160- Adjusted Cost Base and Canadian Resource Property Unedited CRA Tags 54(a) 66(15)(c) 9(1) 10(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. ... Cameron June 8, 1993 931516 CPTS June 17, 1993 ...