Search - 德国民法典第1993条

16 December 1992 Income Tax Severed Letter 9230727- Viability Study and Employee Severance Pay Unedited CRA Tags 18(1)(a) January 4, 1993 Toronto D.O. ...

.'s 1993 taxation year. 6. Head office expenses such as administration and interest expenses will continue to be paid by Z Co. and will be claimed in its 1992 taxation year. 7. ...

For 1992, this percentage is 16%, for 1993, 18%, and for 1994 and subsequent years it is 20%. ...

23 April 1990 Income Tax Severed Letter 7-4646- Conditions for a taxpayer to qualify for tax exempt status Unedited CRA Tags 149(1)(l) This is in reply to your memorandum of January 10, 1993, concerning whether XXX (the "Taxpayer") qualifies for exempt status under XXX. ...

Le contrat de location a été signé le XXXXXXXXXX 1993. Une copie de ce contrat était jointe à votre demande. ...

Proposed legislation contained in Bill C-18, given first reading in May 1991, will increase the above-mentioned 10% to 12% for months in 1990, 14% for months in 1991, 16% for months in 1992, 18% for months in 1993 and 20% for months in 1994. ...

Par la suite, c'est-à-dire dès le début de l'année 1993, la Régie procédera à certains remboursements de la façon suivante:. remboursements à tous les usagers de la contribution payée en 1992 excédant le maximum de 100,00 $;. remboursements à tous les usagers recevant le montant maximal du supplément de revenu garanti de la totalité des montants payés en 1992. ...

Example "B" Same facts as the example on page 17-5 except: a) land is leased for $1,000 per month. b) monthly rent on the building is $2,000 ($240,000 for the duration). c) fair market value on December 31, 1993 is $600,000. ...

REASONS FOR POSITION TAKEN: It will be necessary to review the comapny agreement with respect to each Czech LLC before a determination of corporate status can be made. 933772 XXXXXXXXXX Jim Wilson Attention: XXXXXXXXXX June 29, 1994 Dear Sirs: Re: Czech and Slovak Republics Limited Liability Company This is in reply to your letter dated December 23, 1993, in which you asked whether the Department would treat a limited liability company formed under Sub-Article 1 of Article IV of the laws of the Czech and Slovak Republics ("foreign statute") as a corporation for purposes of the Income Tax Act ("Act"). ... Unless as otherwise stated, all references to statute are to the Income Tax Act S.C. 1970-71-72, c.63, as amended, consolidated to June 10, 1993. ...

Question # 15 i)Cette question a déjà été posée lors la Session spéciale de l'APFF 1993 portant sur les paragraphes 55(2) et 55(3) de la Loi (question # 34). ... Vous auriez pu ajouter qu'on mentionne à la page 6-17 du Guide de l'employeur- Retenues sur la paie, de 1993 à 1997, que le payeur doit remplir un feuillet T4A si un des paiements énumérés au guide à la même page et définis aux pages suivantes, a été fait et que le paiement dépasse 500 $. ... La réponse à la première question pourrait se lire comme suit: «Non, le Ministère a annulé la position qu'il avait au paragraphe 15 du Bulletin d'interprétation IT-151R3 lors de l'émission du IT-151R4 le 16 août 1993. ...