Search - 德国民法典第1993条

Principal Issues: Does the new definition of a minimum amount apply to an RRIF established before 1993? ...

XXXXXXXXXX 5-940379 A l'attention de XXXXXXXXXX Le 9 mars 1994 Mesdames, Messieurs, Objet: Matériel à vocations multiples de première période Paragraphe 15(9) du Projet de loi C-9 modifiant la Loi de l'impôt sur le revenu La présente est en réponse à votre lettre du 20 décembre 1993 dans laquelle vous demandez notre opinion concernant l'expression «matériel à vocations multiples de première période» telle que définie au paragraphe 15(9) du Projet de loi C-9 modifiant la Loi de l'impôt sur le revenu (ci-après la «Loi»). ...

Dubé XXXXXXXXXX (613) 957-8953 A l'attention de XXXXXXXXXX Le 25 avril 1993 Mesdames, Messieurs, Objet: Prêt consenti à un employé La présente est en réponse à votre lettre du 29 juillet 1992 dans laquelle vous demandez notre opinion concernant l'objet mentionné en titre. ...

Gagné XXXXXXXXXX (613) 954-1295 HAK-4903-20-0 HAK-4920-1 RE: 5229 Attn: XXXXXXXXXX February 10, 1993 Dear XXXXXXXXXX This is in response to your letter of November 20, 1992, forwarded to us by Rulings Directorate, which concerns deductions at source for stock option benefits. ...

Class 12 was amended September 29, 1990 to permit a one hundred per cent (100%) capital cost allowance rate for certain electronic point-of-sale equipment used in retail businesses that was acquired for use or lease after August 8, 1989 and before 1993. ...

Class 12 was amended September 29, 1990 to permit a one hundred per cent (100%) capital cost allowance rate for certain electronic point-of-sale equipment used in retail businesses that was acquired for use or lease after August 8, 1989 and before 1993. ...

In your letter you outline a hypothetical situation in which the offering document for a limited partnership contains the following information: 1) An investment of $150,000 by an investor is required, without any outside financing of the investment. 2) The limited partnership will own and operate a hotel. 3) For the taxation years ending on December 31, 1990 through 1993, net income (loss) for income tax purposes (after the deduction of first time expenditures and capital cost allowance) is projected to be ($200), $1,200, $5,000, $0, respectively. 4) The promoter has undertaken to loan to the limited partnership any amount required to ensure that the cash flow from the property will not be negative during the first three years of the investment. ...

Class 12 was amended September 29, 1990 to permit a one hundred per cent (100%) capital cost allowance rate for certain electronic point-of-sale equipment used in retail businesses that was acquired for use or lease after August 8, 1989 and before 1993. ...

In your letter you outline a hypothetical situation in which the offering document for a limited partnership contains the following information: 1) An investment of $150,000 by an investor is required, without any outside financing of the investment. 2) The limited partnership will own and operate a hotel. 3) For the taxation years ending on December 31, 1990 through 1993, net income (loss) for income tax purposes (after the deduction of first time expenditures and capital cost allowance) is projected to be ($200), $1,200, $5,000, $0, respectively. 4) The promoter has undertaken to loan to the limited partnership any amount required to ensure that the cash flow from the property will not be negative during the first three years of the investment. ...

In a memorandum dated April 30, 1993, the Provincial and International Division advised the Information Returns Section that since the caregiver is the recipient of the social assistance payments made under the CIHR, the T5007 slip was to be issued to the caregiver who receives the payments for the benefit of the child. ...