Search - 德国民法典第1993条

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Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products

Date of Issue: September 7, 2004 This policy statement replaces P-110, dated October 27, 1993. ...
Current CRA website

Late Filing of Election for Simplified Accounting

GST/HST policy statement P-100R DATE OF ISSUE November 21, 1993 Revised August, 26, 1998 SUBJECT Late filing of election for simplified accounting LEGISLATIVE REFERENCE(S) Subsection 227(2) of the Excise Tax Act NATIONAL CODING SYSTEM FILE NUMBER(S) N/A EFFECTIVE DATE January 1, 1991 for the GST; April 1, 1997, for the HST TEXT This policy statement discusses what are acceptable conditions for extending Ministerial permission to late file the election for Simplified Accounting. ...
Current CRA website

Output Based Method for Input Tax Credit Allocation

GST/HST policy statement P-063 Date of Issue February 25, 1993 Subject Output Based Method for Input Tax Credit Allocation Legislative Reference(s) Sections 147 and 169 of the Excise Tax Act National Coding System File Number(s) 11585-12,11650-2 Effective Date January 1, 1991 Text This statement of interpretive policy will discuss the output based method for input tax credit allocation. ...
Current CRA website

Newsletter no. 92-8R, Eligible Service

July 12, 1993 The Income Tax Regulations require that all pre-reform benefits provided under a defined benefit provision of a registered pension plan be acceptable to the Minister of National Revenue. ...
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Special Release - Investment Tax Credit Rates

The property must be acquired before 1993, and application for approval of the project must be made in writing to the Minister of Regional Industrial Expansion before July, 1988. ...
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Treatment of Bare Trusts under the Excise Tax Act

Persons affected by the policy will have until January 1, 1993 to make the appropriate changes pertaining to registration. In a bare trust situation, the beneficial owner will be required to register and to account for GST in respect of supplies relating to the property held in a bare trust and will have until January 1, 1993 to do so. ...
Current CRA website

Treatment of Bare Trusts under the Excise Tax Act

Persons affected by the policy will have until January 1, 1993 to make the appropriate changes pertaining to registration. In a bare trust situation, the beneficial owner will be required to register and to account for GST in respect of supplies relating to the property held in a bare trust and will have until January 1, 1993 to do so. ...
Current CRA website

Unpaid Municipal Taxes and Redemption by the Previous Owner

A does not correct the default and the municipality sells the property at an auction on June 1, 1993. ... A does not correct the default and the municipality sells the property at an auction on July 13, 1993. ...
Current CRA website

Chapter 10 - 8503(3) – Conditions Applicable to Benefits

This applies only to plans submitted for registration after October 29, 1993. ... This policy applies to all new and grandfathered plans that were submitted for registration before October 29, 1993. ... Therefore, any agreements entered into before October 29, 1993 will continue to be accepted. ...
Current CRA website

Newsletter no. 95-5, Conversion of a Defined Benefit Provision to a Money Purchase Provision

The acceptance of these assumptions applies to computations made on or after September 1, 1993. ...

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