Search - 德国民法典第1993条

Therefore, if an employee receives a $100 rebate in 1992 which is subsequently increased to $125 in 1993, the additional $25 rebate will result in an income inclusion/U.C.C. adjustment to the employee in 1993 by virtue of subsection 6(8) of the Act. ...

Cochrane Non-Resident Trusts and the 21-year rule This is in reply to your memorandum dated November 8, 1993, wherein you requested an interpretation regarding the 21-year deemed disposition rule applicable to non-resident trusts. ... At the 1993 Manitoba Bar Association, Round Table question 7, pertained to the application of the 21-year deemed disposition rule to non-resident trusts. ...

Zion February 17, 1994 Dear XXXXXXXXXX: We are writing in response to your letter of August 12, 1993 which was recently forwarded to this Directorate by XXXXXXXXXX Your letter concerns the taxation of a lump-sum payment of a survivor's pension. ...

29 March 1994 Administrative Letter 9317296 F- 6359 Foreign Tax Credit- Social Security Contributions Unedited CRA Tags 115(2)(e)(i)(A), 126(7) non-business income tax March 29, 1994 International Taxation Office Rulings DirectorateTechnical Interpretations Group Attention:  Steve Gillis Social Security Contributions to Foreign Countries This is in reply to your memorandum dated June 9, 1993 wherein you inquired whether payments made to a German social security plan qualify as an income or profits tax for the purposes of section 126 of the Income Tax Act (the "Act"). ...

AUTHOR SUBJECT OR CORPORATE CASE FILE Monsieur Harry Swain Sous-ministre Ministère d'Industrie Canada 235, rue Queen 11e étage est Ottawa (Ontario) K1A 0H5 Monsieur, Je vous remercie pour votre lettre du 8 décembre 1993 concernant les conditions nécessaires pour qu'une corporation soit considérée être une «corporation privée dont le contrôle est canadien» au sens de l'alinéa 125(7)a) de la Loi de l'impôt sur le revenu. ...

Bryan McLean      (613) 957-8953A/Chief Attention:  Sandy Chartrand XXXXXXXXXX This is in reply to your memorandum of September 13, 1993 wherein you requested our views on the application for registration as a charity of XXXXXXXXXX particularly whether the unique manner in which the organization intends to raise funds disqualifies it from such registration. ...

Chisholm, Coordinator       Financial Institutions   932382 Subject: Bonds Received in lieu of Interest We are writing in reply to your memorandum (per Doug Mitchell, North York District Office) dated August 19, 1993. ... 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 (the "Act") or regulations thereunder (the "Regulations"). ... XXXXXXXXXX EI Bonds The international financial community entered into an agreement (the 1992 Financing Plan) on December 29, 1992 which included arrangements related to interest arrears accruing during 1991, 1992 and 1993 (up to the date of exchange). ...

Frais d'abonnement Depuis le 1er mars 1993, Le Ministère demande un frais d'abonnement à son service de publications techniques. ... Subscription Fees Since March 1, 1993, Revenue Canada is charging a subscription fee for its technical publications service. ...

In the comments that follow, unless otherwise stated, all statute references are to the Income Tax Act S.C. 1970-71-72, c.63 as amended, consolidated to June 10, 1993 (the "Act"). ...