Search - 德国民法典第1993条

Under paragraph 176(1)(a) of the Act, when a registrant acquires a used passenger vehicle or aircraft after 1993, for consumption, use or supply in commercial activities, and tax is not payable, the registrant is considered to have paid tax equal to 7/107 of the purchase price. ...

Some of the terms used in this memorandum are explained below: absolute ethyl alcohol means the substance with the chemical composition C 2 H 5 OH (alcool éthylique absolu); alcoholometric tables means the Canadian Alcoholometric Tables, 1980, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue (tables alcoométriques) approved digital density meter means a digital density meter that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (densimètre numérique approuvé); approved digital thermometer means a digital thermometer that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (thermomètre numérique approuvé); approved glass thermometer means a glass thermometer that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (thermomètre de verre approuvé); approved hydrometer means a hydrometer that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (aréomètre approuvé); approved mass flow measuring system means a mass flow measuring system that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (système de mesure du débit massique approuvé); approved pycnometer means a pycnometer that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (pycnomètre approuvé); approved tank scale means a tank scale that has been inspected and verified by an authorized service provider and that may be used for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (balance-réservoir approuvée); authorized service provider means a registered or an accredited service provider who is authorized to verify measuring devices or inspect and verify devices on behalf of Measurement Canada (fournisseur de service autorisé); certificate of compliance means a certificate issued by the SED denoting that an instrument is approved for use for excise duty purposes (certificat de conformité); dissolved solids means any material that remains after the evaporation of a solution (solides dissous); laboratory table means the Canadian Alcoholometric Laboratory Table, 1996, copyright by the Minister of Public Works and Government Services, published under the authority of the Minister of National Revenue (table de laboratoire); obscuration means a substance or substances that alter the true density reading of a water-alcohol mixture resulting in an erroneous determination of the true strength from alcoholometric tables based on water and alcohol (obscurcissement); obscuration tables means the Canadian Alcoholometric Obscuration Equivalent Tables, 1993, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue (tables d’obscurcissement); product depletion test means a test that is necessary for a meter that normally drains a tank completely, such as receiving and delivering systems (essai d’épuisement du produit); spirits means any material or substance containing more than 0.5% absolute ethyl alcohol by volume, excluding wine, beer, vinegar, denatured alcohol, specially denatured alcohol, fusel oil or other refuse produced as a result of the distillation process or an approved formulation. ...

Some of the terms used in this memorandum are explained below: absolute ethyl alcohol means the substance with the chemical composition C 2 H 5 OH (alcool éthylique absolu); alcoholometric tables means the Canadian Alcoholometric Tables, 1980 copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue (tables alcoométriques) approved digital density meter means a digital density meter that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (densimètre numérique approuvé); approved digital thermometer means a digital thermometer that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (thermomètre numérique approuvé); approved glass thermometer means a glass thermometer that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (thermomètre de verre approuvé); approved hydrometer means a hydrometer that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (aréomètre approuvé); approved mass flow measuring system means a mass flow measuring system that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (système de mesure du débit massique approuvé); approved pycnometer means a pycnometer that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (pycnomètre approuvé); approved tank scale means a tank scale that has been inspected and verified by an authorized service provider and that may be used for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (balance-réservoir approuvée); authorized service provider means a registered or an accredited service provider that is authorized to verify measuring devices or inspect and verify devices on behalf of Measurement Canada (fournisseur de service autorisé); certificate of compliance means a certificate issued by the SED denoting that an instrument is approved for use for excise duty purposes (certificat de conformité); dissolved solids means any material that remains after the evaporation of a solution (solides dissous); laboratory table means the Canadian Alcoholometric Laboratory Table, 1996, copyright by the Minister of Public Works and Government Services, published under the authority of the Minister of National Revenue (table de laboratoire); obscuration means a substance or substances that alter the true density reading of a water-alcohol mixture resulting in an erroneous determination of the true strength from alcoholometric tables based on water and alcohol (obscurcissement); obscuration tables means the Canadian Alcoholometric Obscuration Equivalent Tables, 1993, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue (tables d’obscurcissement); product depletion test means a test that is necessary for a meter that normally drains a tank completely, such as receiving and delivering systems (essai d’épuisement du produit); spirits means any material or substance containing more than 0.5% absolute ethyl alcohol by volume, excluding wine, beer, vinegar, denatured alcohol, specially denatured alcohol, fusel oil or other refuse produced as a result of the distillation process or an approved formulation. ...

Vickery v The Queen, (TCC) 1993 Via Rail gave the taxpayer the option of receiving a $22,000 lump sum payment or certain relocation benefits because of changes to passenger services. ...

Vickery v The Queen, (TCC) 1993, 93 DTC 993 Via Rail gave the taxpayer the option of receiving a $22,000 lump sum payment or certain relocation benefits because of changes to passenger services. ...

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

For 1982 to 2000, if you had a spouse or were 18 or older, your family included: you a person who throughout the year was your spouse (unless you were separated for the entire year under the terms of a court order or a written agreement) your children (other than a child who had a spouse during the year or who was 18 or older) If you did not have a spouse and were not 18 or older, your family also included: your mother and father your brothers and sisters (who did not have spouses and were not 18 or older during the year) For 1993 to 2000, since a spouse included a common-law spouse, common-law spouses could not designate different housing units as their principal residences for any of those years. ...

For 1982 to 2000, if you had a spouse or were 18 or older, your family included: you a person who throughout the year was your spouse (unless you were separated for the entire year under the terms of a court order or a written agreement) your children (other than a child who had a spouse during the year or who was 18 or older) If you did not have a spouse and were not 18 or older, your family also included: your mother and father your brothers and sisters (who did not have spouses and were not 18 or older during the year) For 1993 to 2000, since a spouse included a common-law spouse, common-law spouses could not designate different housing units as their principal residences for any of those years. ...

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. ...

Reporting periods for the new fiscal year commencing August 1, 1992 through July 31, 1993, would end on October 31, 1992, January 31, 1993, April 30, 1993 and July 31, 1993. ... It will have a fiscal year of June 14, 1993 to December 31, 1993. Subsequent fiscal years will run January 1 through December 31 unless the election is revoked. ...