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Canadian Alcoholometric Obscuration Equivalent Tables 1993
Determination of Alcoholic Strength Procedures a) and b) do not require the use of the Canadian Alcoholometric Obscuration Equivalent Tables 1993. ... Read the alcoholic equivalent value corresponding to the apparent strength and to the obscuration from the Canadian Alcoholometric Obscuration Equivalent Tables 1993. ... The Obs_tab2.txt file is the Canadian Alcoholometric Obscuration Equivalent Tables 1993 presented in a continuous format. ...
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PRU93-5 Surplus Allocation on Termination or Conversion of a Defined Benefit Provision
Registered Plans Directorate Newsletter, no. 93-5 December 1, 1993 Surplus Allocation on Termination or Conversion of a Defined Benefit Provision This update is to advise you of our requirements for plan amendments when surplus is used to improve benefits under a defined benefit provision that is terminated, or converted to a money purchase provision. If benefits have ceased to accrue on or before December 31, 1993 under a defined benefit provision, and surplus is used to increase those benefits, we will not require amendments for the increases. ... The valuation report outlining the termination or conversion is effective on or before December 31, 1993, and contains a statement identifying which benefits have been improved. ...
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No. 92-8r, Eligible Service
Registered Plans Directorate Newsletter, no. 92-8R July 12, 1993 On August 18, 1992, the Department issued Pension Reform Update 92-8 entitled "Eligible service", which outlined how to apply the new pension legislation to pre-reform benefits under a defined benefit provision of a registered pension plan. ...
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No. 93-2, Foreign Service Newsletter
Registered Plans Directorate Newsletter, no. 93-2 October 29, 1993 Foreign Service Newsletter See update of this Newsletter, No. 00-1 Table of Contents Part I: Introduction 1. ... The conditions set out in Part V of this newsletter apply only to defined benefits provided, or money purchase contributions made, after 1993. ...
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Bare Trusts
Bare Trusts GST/HST Technical Information Bulletin B-068 January 20, 1993 This bulletin does not replace the law found in the Excise Tax Act and its Regulations. ... Registration and deregistration issues in relation to the administrative position on bare trusts In a bare trust situation, the beneficial owner will be required to register and to account for GST in respect of supplies relating to the property held in a bare trust and will have until June 1, 1993, to do so. ... For periods prior to June 1, 1993, where a bare trust was incorrectly registered, and was accounting for GST, as long as the bare trust otherwise met the requirements in the Act with respect to remitting applicable net tax, no interest or penalties will be imposed on the beneficial owners for not remitting the GST. ...
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Newsletters and technical manual
No. 96-2, Waiving the Requirement to File a Registered Pension Plan Annual Information Return for an Inactive Plan 1995 No. 95-LR, Quebec Simplified Pension Plans No. 95-6R1, Specimen Pension Plans- Speeding up the Process No. 95-5, Conversion of a Defined Benefit Provision to a Money Purchase Provision No. 95-4, New Filing Requirements for the Registered Pension Plan Annual Information Return No. 95-3, Actuarial Report Content 1994 No. 94-4, Wind-Up Valuation Report No. 94-3R, Using Assumptions to Compute the Present Value of Benefits No. 94-2, Technical Questions and Answers 1993 No. 93-5, Surplus Allocation on Termination or Conversion of a Defined Benefit Provision No. 93-2, Foreign Service Newsletter 1992 No. 92-12, Commutation and Opting Out of a Pension Plan No. 92-9, Downsizing Programs No. 92-8R, Eligible Service No. 92-7, Pre-Reform Early Retirement Provisions and Post-Retirement Indexing No. 92-6, Pre-Reform Disability and Bridging Benefits No. 92-5, Pre-Reform Death Benefits 1991 No. 91-5SR, Transitional Rules and Other Administrative Issues for Pension Plans No. 91-5, Transitional Rules and Other Administrative Issues for Pension Plans No. 91-4R, Registration Rules for Money Purchase Provisions No. 91-1, Transitional Registration Rules for Pension Plans Date modified: 2016-05-05 ...
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Report on Plans and Priorities
., 1993, c. 44 Petroleum and Gas Revenue Tax Act P-12 Privileges and Immunities (North Atlantic Treaty Organization) Act R.S. 1985, c. ...
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Can you have more than one principal residence?
" 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. ...
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Amendments to the Excise Tax Act: Automobiles and Air Conditioners
" Paragraph 23(7)(e) of the Excise Tax Act is repealed effective January 1, 1994 and paragraph 23(7)(f) is repealed effective January 1, 1994 and applies to sales made after 1993. ...
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Guidelines for Brew on Premises Operations
This supersedes Circular ED 212-10, dated August 9, 1993. Date modified: 2003-05-29 ...