Search - 德国民法典第1993条

" For 1993 to 2000, a spouse included a common-law partner. Therefore, common-law spouses could not designate different housing units as their principal residence for any of those years. ...

" Paragraph 23(7)(e) of the Excise Tax Act is repealed effective January 1, 1994 and paragraph 23(7)(f) is repealed effective January 1, 1994 and applies to sales made after 1993. ...

" For 1993 to 2000, a spouse included a common-law partner. Therefore, common-law spouses could not designate different housing units as their principal residence for any of those years. ...

Deemed to have come into force on January 1, 1993 National Coding System File Number(s) 11645-2; 1645-2-1 Effective Date June 1, 1995 for GST April 1, 1997 for HST Text Issue and Decision Section 143.1 of the ETA states that a supply of prescribed tangible personal property, made by a person who is registered shall be deemed to be made in Canada if the property is sent, by mail or courier, to the recipient of the supply at an address in Canada. ...

<SharePaymentAmount></SharePaymentAmount> Share Payment Amount (Column B)- 15 numeric characters, dollars and cents- if negative amounts are being reported, include the " – "indicator before the dollar amount <ShareTaxPayableAmount></ShareTaxPayableAmount> Share tax payable amount (Column I)- 1% of share payment amount- 15 numeric characters, dollars and cents- if negative amounts are being reported, include the " – "indicator before the dollar amount </Period1> <Period2> For Agreements after July 13, 1990 but before 1993. ...

This supersedes Circular ED 212-10, dated August 9, 1993. Page details Date modified: 2017-06-22 ...

<SharePaymentAmount></SharePaymentAmount> Share Payment Amount (Column B)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareTaxPayableAmount></ShareTaxPayableAmount> Share tax payable amount (Column I)- 1% of share payment amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </Period1> <Period2> For Agreements after July 13, 1990 but before 1993. ...

<SharePaymentAmount></SharePaymentAmount> Share Payment Amount (Column B)- 15 numeric characters, dollars and cents- if negative amounts are being reported, include the " – "indicator before the dollar amount <ShareTaxPayableAmount></ShareTaxPayableAmount> Share tax payable amount (Column I)- 1% of share payment amount- 15 numeric characters, dollars and cents- if negative amounts are being reported, include the " – "indicator before the dollar amount </Period1> <Period2> For Agreements after July 13, 1990 but before 1993. ...

<SharePaymentAmount></SharePaymentAmount> Share Payment Amount (Column B)- 15 numeric characters, dollars and cents- if negative amounts are being reported, include the " – "indicator before the dollar amount <ShareTaxPayableAmount></ShareTaxPayableAmount> Share tax payable amount (Column I)- 1% of share payment amount- 15 numeric characters, dollars and cents- if negative amounts are being reported, include the " – "indicator before the dollar amount </Period1> <Period2> For Agreements after July 13, 1990 but before 1993. ...

The amount of tax that may be claimed is equal to 7/107ths of the allowance. 175 Reimbursement of Employees and Partners: Where an employer or a partnership reimburses an employee or member for expenses incurred by these individuals on behalf of the employer or partnership, and the amounts reimbursed include GST, the employer or partnership, if registered, may include the GST reimbursed to the employee or member in its calculation of the ITC for the reporting period. 176(1)(a) Acquisition of Used Goods after 1993: A notional input tax credit, in respect of used tangible personal property (used goods) purchased after 1993 by a registrant, may be claimed by the registrant if no tax was paid on the purchase and the used goods are for consumption, use or supply in the course of a commercial activity of the registrants. ...