Search - 德国民法典第1993条

Note: Draft legislation contained in the Amendments to the Income Tax Act and Related Statutes released by the Minister of Finance on August 30, 1993, proposes to amend paragraph 256(7)(a). ... It also reflects a number of changes made to these rules in 1988 by Bill C-139, in 1991 by Bill C-18, and in 1993 by Bill C-92. ... Draft legislation contained in the Amendments to the Income Tax Act and Related Statutes released by the Minister of Finance on August 30, 1993, that affects this bulletin is noted in No. 9. ...

.: IT-109R2 DATE: April 23, 1993 SUBJECT: INCOME TAX ACT Unpaid Amounts REFERENCE: Section 78 (also Part XIII, sections 21, 80, 150, subsections 18(9), 66(15), 66.1(6), 66.2(5), 66.4(5), 88(1), 152(4) and 248(1) definition of "salary deferral arrangement", and paragraphs 12(1)(i), 18(1)(e), 20(1)(l), (n), and (p)) Notice—Bulletins do not have the force of law This document is also available for download in other formats. ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-427R DATE: June 4, 1993 SUBJECT: INCOME TAX ACT Livestock of Farmers REFERENCE: Subsection 28(1) (also section 29, subsections 28(1.1), (4) and (4.1), 69(1.1), 70(2) and (3), 88(1.6) and the definition of "inventory" in 248(1), and paragraphs 69(1)(a), (b) and (c), 85(1)(c.2) and 87(2)(b)) Application This bulletin cancels and replaces Interpretation Bulletin IT-427 dated March 5, 1979. ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-433R DATE: June 4, 1993 SUBJECT: INCOME TAX ACT Farming or Fishing- Use of Cash Method REFERENCE: Section 28 (also section 119 and subsections 22(1), 69(1), 76(4), 85(1), 248(7) and the definitions of "farming" and "fishing" in 248(1)) Application This bulletin replaces and cancels Interpretation Bulletin IT-433 dated June 25, 1979. ...

This provision was enacted by S.C. 1993, c. 24 (formerly Bill C-92) and is applicable to the 1992 and subsequent taxation years. ...

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 property after 1993; have an amount in box 41 of your T3 slip; have an amount in box 38 or 138 of your T5013 slip; have an amount in box 128 of your T101 slip; have a partnership statement that allocates to you an amount that qualifies for this credit; or have an investment in a mining operation that allocates certain exploration expenditures to you. ...

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 in box 41 of your T3 slip; have an amount in box 38 or 138 of your T5013 slip; have an amount 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. ...

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 in box 41 of your T3 slip; have an amount in box 38 or 138 of your T5013 slip; have an amount 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. ...

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, or manufacturing; 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 13 of your T101 or T102 slip; have an amount shown in box 41 of your T3 slip; have an amount shown in box 38 of your T5013 slip; or have an amount shown on the financial statement given to you by a partnership. ...

Line 424- Federal tax on split income Certain income of a child who was born in 1993 or later is treated differently (see Split income of a child under 18). ...