Search - 德国民法典第1993条

We have revised this bulletin to incorporate the amendments to the Income Tax Act enacted by: S.C. 1994, c.7, Schedule VIII (1993 c.24- formerly Bill C-92) and S.C. 1994 c.21 (formerly Bill C-27). ...

For contractor's movable equipment acquired before December 24, 1991, or acquired before 1993 (a) pursuant to an agreement in writing entered into by the taxpayer before December 24, 1991, or (b) that was under construction by or on behalf of the taxpayer on December 23, 1991, there was no specific requirement in class 10(h) that the equipment was to have been acquired for use in a construction business or for lease to another taxpayer for use in that other taxpayer's construction business. ...

Paragraph 8 of the bulletin is cancelled due to the repeal of subsections 56(5), (6) and (7) by Bill C-80 for the 1993 and subsequent taxation years. ...

Line 252- Non-capital losses of other years Deemed residents- Enter the amount of your unapplied non-capital losses you reported on your 1993 to 1999 returns, or your unapplied farming and fishing losses you reported on your 1990 to 1999 returns, that you want to apply in 2000. ...

Line 252- Non-capital losses of other years Deemed residents- Enter the amount of your unapplied non-capital losses you reported on your 1993 to 1999 returns, or your unapplied farming and fishing losses you reported on your 1990 to 1999 returns, that you want to apply in 2000. ...

Paragraph 8 of the bulletin is cancelled due to the repeal of subsections 56(5), (6) and (7) by Bill C-80 for the 1993 and subsequent taxation years. ...

For contractor's movable equipment acquired before December 24, 1991, or acquired before 1993 (a) pursuant to an agreement in writing entered into by the taxpayer before December 24, 1991, or (b) that was under construction by or on behalf of the taxpayer on December 23, 1991, there was no specific requirement in class 10(h) that the equipment was to have been acquired for use in a construction business or for lease to another taxpayer for use in that other taxpayer's construction business. ...

We have revised this bulletin to incorporate the amendments to the Income Tax Act enacted by: S.C. 1994, c.7, Schedule VIII (1993 c.24- formerly Bill C-92) and S.C. 1994 c.21 (formerly Bill C-27). ...

L12; the corporation established by an Act to establish Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l'emploi, Statutes of Québec, 1995, c. 48; a corporation that is registered under Part II of the Equity Tax Credit Act, Statutes of Nova Scotia 1993, c. 3; and a corporation that is registered under Part II of the Risk Capital Investment Tax Credits Act, chapter 22 of the Statutes of the Northwest Territories, 1998. ... Reasons for the Revision We have revised the bulletin primarily to reflect amendments to the Income Tax Act enacted by S.C. 1994, c. 7, Schedule VIII (S.C. 1993, c. 24 – formerly Bill C-92), S.C. 1996, c. 21 (Bill C-36), S.C. 1998, c. 19 (Bill C-28), and S.C. 2005, c. 19 (Bill C-33), amendments to Part LXVII of the Income Tax Regulations and to add interpretative material. Legislative and Other Changes The Summary has been revised to delete the requirement that the corporation be a private corporation at the end of the taxation year as enacted by S.C. 1993 c. 24 (Bill C-92). ¶ 2 has been revised to add the definition of “assessable dividends” as enacted by S.C. 1996, c. 21 (Bill C-36) and to clarify that a corporation may be controlled by or for the benefit of an individual or a related group of individuals even where such control or benefit is derived indirectly through one or more intermediary corporations, partnerships or trusts. ¶ 3 has been revised to note that a registered securities dealer that is a member of a prescribed stock exchange is not liable for Part IV tax by reason of S.C. 1998, c. 19 (Bill C-28) and to identify several prescribed labour-sponsored venture capital corporations that are also exempt from Part IV tax by virtue of section 6701 of the Regulations. ...

L12; the corporation established by an Act to establish Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l'emploi, Statutes of Québec, 1995, c. 48; a corporation that is registered under Part II of the Equity Tax Credit Act, Statutes of Nova Scotia 1993, c. 3; and a corporation that is registered under Part II of the Risk Capital Investment Tax Credits Act, chapter 22 of the Statutes of the Northwest Territories, 1998. ... Reasons for the Revision We have revised the bulletin primarily to reflect amendments to the Income Tax Act enacted by S.C. 1994, c. 7, Schedule VIII (S.C. 1993, c. 24 – formerly Bill C-92), S.C. 1996, c. 21 (Bill C-36), S.C. 1998, c. 19 (Bill C-28), and S.C. 2005, c. 19 (Bill C-33), amendments to Part LXVII of the Income Tax Regulations and to add interpretative material. Legislative and Other Changes The Summary has been revised to delete the requirement that the corporation be a private corporation at the end of the taxation year as enacted by S.C. 1993 c. 24 (Bill C-92). ¶ 2 has been revised to add the definition of “assessable dividends” as enacted by S.C. 1996, c. 21 (Bill C-36) and to clarify that a corporation may be controlled by or for the benefit of an individual or a related group of individuals even where such control or benefit is derived indirectly through one or more intermediary corporations, partnerships or trusts. ¶ 3 has been revised to note that a registered securities dealer that is a member of a prescribed stock exchange is not liable for Part IV tax by reason of S.C. 1998, c. 19 (Bill C-28) and to identify several prescribed labour-sponsored venture capital corporations that are also exempt from Part IV tax by virtue of section 6701 of the Regulations. ...