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Archived CRA website
ARCHIVED - 5000-G - General Income Tax and Benefit Guide - 2001
You: bought certain new buildings, machinery, or equipment and they were used in certain areas of Canada in qualifying activities such as farming, fishing, logging, manufacturing, or processing; have unclaimed credits from the purchase of qualified small business property from December 3, 1992, to December 31, 1993; have an amount shown in box 41 of your T3 slip; have an amount shown in box 38 or 138 of your T5013 slip; have an amount shown in box 128 of your T101 slip; have an investment in a mining operation that allocates certain exploration expenditures to you; or have a partnership statement that allocates to you an amount that qualifies for this credit. ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide - 2001
You: bought certain new buildings, machinery, or equipment and they were used in certain areas of Canada in qualifying activities such as farming, fishing, logging, manufacturing, or processing; have unclaimed credits from the purchase of qualified small business property from December 3, 1992, to December 31, 1993; have an amount shown in box 41 of your T3 slip; have an amount shown in box 38 or 138 of your T5013 slip; have an amount shown in box 128 of your T101 slip; have an investment in a mining operation that allocates certain exploration expenditures to you; or have a partnership statement that allocates to you an amount that qualifies for this credit. ...
Archived CRA website
ARCHIVED - Taxable income (lines 248 to 260)
Line 252- Non-capital losses of other years Deemed residents- Enter the amount of the unapplied non-capital losses you reported on your 1996 to 2002 returns, or the unapplied farming and fishing losses you reported on your 1993 to 2002 returns, that you want to apply in 2003. ...
Archived CRA website
ARCHIVED - Taxable income (lines 248 to 260)
⬤▮▲Line 252- Non-capital losses of other years Deemed residents- Enter the amount of the unapplied non-capital losses you reported on your 1996 to 2002 returns, or the unapplied farming and fishing losses you reported on your 1993 to 2002 returns, that you want to apply in 2003. ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2001
You: bought certain new buildings, machinery, or equipment and they were used in certain areas of Canada in qualifying activities such as farming, fishing, logging, manufacturing, or processing; have unclaimed credits from the purchase of qualified small business property from December 3, 1992, to December 31, 1993; have an amount shown in box 41 of your T3 slip; have an amount shown in box 38 or 138 of your T5013 slip; have an amount shown in box 128 of your T101 slip; have an investment in a mining operation that allocates certain exploration expenditures to you; or have a partnership statement that allocates to you an amount that qualifies for this credit. ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide - 2001
You: bought certain new buildings, machinery, or equipment and they were used in certain areas of Canada in qualifying activities such as farming, fishing, logging, manufacturing, or processing; have unclaimed credits from the purchase of qualified small business property from December 3, 1992, to December 31, 1993; have an amount shown in box 41 of your T3 slip; have an amount shown in box 38 or 138 of your T5013 slip; have an amount shown in box 128 of your T101 slip; have an investment in a mining operation that allocates certain exploration expenditures to you; or have a partnership statement that allocates to you an amount that qualifies for this credit. ...
Archived CRA website
ARCHIVED - Gifts of Capital Properties to a Charity and Others
This revision also takes into account the amendments to subsection 110.1(3) and 118.1(6) contained in S.C. 1993, c. 24 (former Bill C-92). ...
Archived CRA website
ARCHIVED - Land developers - Subdivision and development costs and carrying charges on land
Interest of $150,000 was paid in each of 1991, 1992 and 1993 in respect of the purchase. Developco claimed a base level deduction of $100,000 in each of years 1991, 1992 and 1993 in computing income for tax purposes. ...
Archived CRA website
ARCHIVED - Death of a Partner or of a Retired Partner
On March 31, 1993, $12,000 is allocated and paid to the spouse by the partnership. This amount is included in the spouse's income for the 1993 taxation year; $4,000 is included by virtue of subsections 96(1.5) and 70(3) and $8,000 by virtue of subsections 96(1.1) and 96(1.3) ($8,000 is included since the $12,000 that is required to be included under subsection 96(1.1) is reduced by a cost of $4,000 under subsection 96(1.3)). ...
Archived CRA website
ARCHIVED - Death of a Partner or of a Retired Partner
On March 31, 1993, $12,000 is allocated and paid to the spouse by the partnership. This amount is included in the spouse's income for the 1993 taxation year; $4,000 is included by virtue of subsections 96(1.5) and 70(3) and $8,000 by virtue of subsections 96(1.1) and 96(1.3) ($8,000 is included since the $12,000 that is required to be included under subsection 96(1.1) is reduced by a cost of $4,000 under subsection 96(1.3)). ...