Search - 德国民法典第1993条

You: bought certain new buildings, machinery, or equipment and they were used in certain areas of Canada in 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 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; or have a partnership statement that allocates to you an amount that qualifies for this credit. ...

Reasons for the Revision We have revised the bulletin to add a brief discussion of "running expenses" as an exception to the matching principle for prepaid expenses and deferred charges and to reflect amendments to the Income Tax Act resulting from S.C. 1994 c.7 Schedule VIII (S.C. 1993 c.24-- formerly Bill C-92), S.C. 1995 c.3 (formerly Bill C-59), S.C. 1995 c.21 (formerly Bill C-70), S.C. 1996 c.21 (formerly Bill C-36) and the Ways and Means Motion Amending the Income Tax Act and Related Acts issued by the Minister of Finance on June 20, 1996. ...

We have revised this bulletin to incorporate the amendments to the Income Tax Act enacted by: S.C. 1994, c. 7, Schedule II (1991, c. 49-- formerly Bill C-18), S.C. 1994, c. 7, Schedule VIII (1993, c. 24-- formerly Bill C-92), S.C. 1995, c. 3 (formerly Bill C-59), and S.C. 1995, c. 21 (formerly Bill C-70). ...

The comments in the bulletin are not affected by proposed amendments to the Income Tax Act contained in Bill C-9, which received first reading in the House of Commons on February 4, 1994, or in the draft legislation released on August 30, 1993 (a Bill for this legislation will likely be introduced in the House in the current session of Parliament). ...

You: bought certain new buildings, machinery, or equipment and they were used in certain areas of Canada in 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 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; 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 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; or have a partnership statement that allocates to you an amount that qualifies for this credit. ...

MNR, 93 DTC 427, [1993] TCJ No. 107.) To this amount are added the specific adjustments set out in paragraph 55(5)(b), (c) or (d) of the Act. ...

The definition reflects changes which took effect for the 1993 and subsequent taxation years. ...

New ¶ 12 (former ¶ 9) has been revised to reflect the repeal of: the refundable federal sales tax credit, applicable to 1991 and later years; and the refundable child tax credit, applicable to 1993 and later years. ...

The Queen, 93 DTC 5158, [1993] 1 C.T.C. 226, S.C.C.). Yachts ¶ 2. The word "yacht," as used in paragraph 18(1)(l), is not defined in the Income Tax Act. ...