Search - 德国民法典第1993条

In our memorandum of July 23, 1993 (931889) to your office, we provided an interpretation of the words “temporary” and “absence” in the context of the definition of “eligible period of temporary absence”. ...

Cependant, la Cour d'appel fédérale dans l'arrêt Jan Silden, [[1993] 2 C.T.C. 123] 93 DTC 5362 a mentionné que cette position du Ministère ne pouvait être soutenue par les tribunaux. ...

Finally, it should also be noted that, when the Guidelines were issued, the Department provided a transition period to December 31, 1994, to allow those who were negatively affected sufficient time to become aware of the implications of the Guidelines and to rearrange their affairs if necessary (this transition period only applied to arrangements already in place on December 31, 1993). ...

X was not taxable in 1993 and did not file a 1993 income tax return. Can Mr. X claim an inventory write-down pursuant to the Friesen decision when filing his 1993 income tax return after December 20, 1995? ...

It is anticipated that these changes will be implemented for the 1992 tax filing accordingly, notices of assessment and reassessment issued in 1993 will contain this information. ... Department's Position (a) We are currently working on a project, to be implemented in the Spring of 1993, which will eliminate these delays. ... This percentage will probably be higher by 1993 as we are also working on other initiatives to reduce the need for manual assessments and reassessments. ...

Also, for the purpose only of determining the instalment bases for taxation years ending before July 1993, paragraph 181.7(1)(c) requires the assumption that Part I.3 Tax was in effect for taxation years ending before July 1989 and paragraph 181.7(1)(d) that the Part I.3 Tax payable for the first taxation year ending after June 1989 would be the tax payable for a full taxation year. ...

As was stated in a 1993 article presented by Mr. Strain to the Canadian Tax Foundation: "A policy holder is not in a position to monitor the exempt status of a policy. ...

All references herein to section or components thereof are to the Income Tax Act S.C. 1970-71-72, c.63 as amended consolidated to June 10, 1993 (the “Act”) unless otherwise indicated, and all terms used herein that are defined in the Act have the meaning given in such definition unless otherwise indicated. ...

A certified form T626 would also have to be filed with the 1992 and 1993 returns if the taxpayer wished to make a claim for those years as well. b) As mentioned above, Revenue Canada will generally proceed with the initial assessment of T1 returns based on the information provided by the employer and the employee on form T626. ...

A certified form T626 would also have to be filed with the 1992 and 1993 returns if the taxpayer wished to make a claim for those years as well. b) As mentioned above, Revenue Canada will generally proceed with the initial assessment of T1 returns based on the information provided by the employer and the employee on form T628. ...