Search - 德国民法典第1993条

GST/HST policy statement P-134R DATE OF ISSUE November 30, 1993 Revised February 8, 1999 SUBJECT REQUIREMENT FOR RETURNS BY NON-RESIDENT PERFORMERS STAGING EVENTS IN CANADA LEGISLATIVE REFERENCE(S) Subsection 238(3) of the Excise Tax Act (ETA) NATIONAL CODING SYSTEM FILE NUMBER(S) 11695-13 EFFECTIVE DATE January 1, 1991 for GST April 1, 1997 for HST TEXT Issue and Decision Non-resident performers who make taxable supplies of admissions to events in Canada must file a return and remit tax collected or collectible (rather than net tax) prior to the person, or an employee of the person who was involved in the commercial activity in which the supply was made, leaving Canada. ...

GST/HST policy statement P-099 Date of Issue December 16, 1993 Subject The meaning of "hotel", "motel", "inn", "boarding house", "lodging house" and "other similar premises", as used in the definition of "residential complex" and "residential unit" (INTERNAL) Legislative Reference(s) Subsection 123(1), definition of "residential complex" and "residential unit" of the Excise Tax Act National Coding System File Number(s) 11870-5 Effective Date January 1, 1991 Text This policy statement will discuss the meaning of "hotel", "motel", "inn", "boarding house", "lodging house" and "other similar premises", in the definition of "residential complex". ...

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

Although the annexes have been updated to some extent over the years, the MOU itself has not been re-engineered since 1993. ... The MOU has not been reviewed since 1993. According to PPB, given the priorities and resources available, no schedule could be given for re-engineering the MOU. ...

A RRIF is a qualifying RRIF if the annuitant entered into it before 1993 and the carrier has not accepted any property after 1992, other than property transferred from another qualifying RRIF. 7. ... This applies to the 1993 and subsequent tax years. Before 1993, the trust was taxable on its taxable income for each year after the year of death of the last annuitant. ... For 1993 and subsequent tax years, the trust is not taxable on any business income attributable to its income from, or from the disposition of, qualified investments (see 56) for the trust. ...

A RRIF is a qualifying RRIF if the annuitant entered into it before 1993 and the carrier has not accepted any property after 1992, other than property transferred from another qualifying RRIF. 7. ... This applies to the 1993 and subsequent tax years. Before 1993, the trust was taxable on its taxable income for each year after the year of death of the last annuitant. ... For 1993 and subsequent tax years, the trust is not taxable on any business income attributable to its income from, or from the disposition of, qualified investments (see 56) for the trust. ...

A RRIF is a qualifying RRIF if the annuitant entered into it before 1993 and the carrier has not accepted any property after 1992, other than property transferred from another qualifying RRIF. 7. ... This applies to the 1993 and subsequent tax years. Before 1993, the trust was taxable on its taxable income for each year after the year of death of the last annuitant. ... For 1993 and subsequent tax years, the trust is not taxable on any business income attributable to its income from, or from the disposition of, qualified investments (see 56) for the trust. ...

B = total of i) any tax referred to in A (above) that the claimant was exempt from paying under any other Act or law; ii) all amounts of tax referred to in A (i) and A (ii) above which the claimant was entitled to recover by way of a rebate, refund, or remission, other than amounts referred to in B (i); iii) the amounts of tax referred to in A (iii) and A (iv) above which the claimant was entitled to recover by way of a rebate, refund, remission or otherwise under this or any other Act or law, other than amounts referred to in B (i); C = the lesser of 1, and fair market value at the time the basic tax content is being determined consideration payable on the last acquisition + consideration for improvements Example For example, a Saskatchewan doctor bought a building in 1993 for exclusive use in providing exempt medical services. ...

Provincial Governments GST/HST memorandum 18.2 May 2010 Note: This memorandum supersedes GST Memorandum 500-6-2, Provincial Governments, dated March 19, 1993. ...

GST/HST Policy Statement P-062 Date of issue May 25, 1993 Subject Distinction Between Lease, Licence and Similar Arrangement in Relation to Supplies of Real Property by Public Sector Bodies. ...