Search - 德国民法典第1993条

Deemed to have come into force on January 1, 1993 National Coding System File Number(s) 11645-2; 1645-2-1 Effective Date June 1, 1995 for GST April 1, 1997 for HST Text Issue and Decision Section 143.1 of the ETA states that a supply of prescribed tangible personal property, made by a person who is registered shall be deemed to be made in Canada if the property is sent, by mail or courier, to the recipient of the supply at an address in Canada. ...

<SharePaymentAmount></SharePaymentAmount> Share Payment Amount (Column B)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareTaxPayableAmount></ShareTaxPayableAmount> Share tax payable amount (Column I)- 1% of share payment amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </Period1> <Period2> For Agreements after July 13, 1990 but before 1993. ...

<SharePaymentAmount></SharePaymentAmount> Share Payment Amount (Column B)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ShareTaxPayableAmount></ShareTaxPayableAmount> Share tax payable amount (Column I)- 1% of share payment amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </Period1> <Period2> For Agreements after July 13, 1990 but before 1993. ...

Performance Highlights – Major Areas for Improvement Managing the Compliance Continuum Reduced credibility with the provinces following the discovery of an error in the application of the capital gains refunds earned by mutual fund trusts (the T3 issue) worth more than $3.4 billion, for the 1993 to 1999 tax years. ...

The amount of tax that may be claimed is equal to 7/107ths of the allowance. 175 Reimbursement of Employees and Partners: Where an employer or a partnership reimburses an employee or member for expenses incurred by these individuals on behalf of the employer or partnership, and the amounts reimbursed include GST, the employer or partnership, if registered, may include the GST reimbursed to the employee or member in its calculation of the ITC for the reporting period. 176(1)(a) Acquisition of Used Goods after 1993: A notional input tax credit, in respect of used tangible personal property (used goods) purchased after 1993 by a registrant, may be claimed by the registrant if no tax was paid on the purchase and the used goods are for consumption, use or supply in the course of a commercial activity of the registrants. ...

Under paragraph 176(1)(a) of the Act, when a registrant acquires a used passenger vehicle or aircraft after 1993, for consumption, use or supply in commercial activities, and tax is not payable, the registrant is considered to have paid tax equal to 7/107 of the purchase price. ...

Some of the terms used in this memorandum are explained below: absolute ethyl alcohol means the substance with the chemical composition C 2 H 5 OH (alcool éthylique absolu); alcoholometric tables means the Canadian Alcoholometric Tables, 1980, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue (tables alcoométriques) approved digital density meter means a digital density meter that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (densimètre numérique approuvé); approved digital thermometer means a digital thermometer that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (thermomètre numérique approuvé); approved glass thermometer means a glass thermometer that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (thermomètre de verre approuvé); approved hydrometer means a hydrometer that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (aréomètre approuvé); approved mass flow measuring system means a mass flow measuring system that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (système de mesure du débit massique approuvé); approved pycnometer means a pycnometer that has been approved by the SED for use for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (pycnomètre approuvé); approved tank scale means a tank scale that has been inspected and verified by an authorized service provider and that may be used for excise duty purposes because it meets the specifications and has passed the examination or re-examination procedures set out in this memorandum (balance-réservoir approuvée); authorized service provider means a registered or an accredited service provider who is authorized to verify measuring devices or inspect and verify devices on behalf of Measurement Canada (fournisseur de service autorisé); certificate of compliance means a certificate issued by the SED denoting that an instrument is approved for use for excise duty purposes (certificat de conformité); dissolved solids means any material that remains after the evaporation of a solution (solides dissous); laboratory table means the Canadian Alcoholometric Laboratory Table, 1996, copyright by the Minister of Public Works and Government Services, published under the authority of the Minister of National Revenue (table de laboratoire); obscuration means a substance or substances that alter the true density reading of a water-alcohol mixture resulting in an erroneous determination of the true strength from alcoholometric tables based on water and alcohol (obscurcissement); obscuration tables means the Canadian Alcoholometric Obscuration Equivalent Tables, 1993, copyright by the Minister of Supply and Services, published under the authority of the Minister of National Revenue (tables d’obscurcissement); product depletion test means a test that is necessary for a meter that normally drains a tank completely, such as receiving and delivering systems (essai d’épuisement du produit); spirits means any material or substance containing more than 0.5% absolute ethyl alcohol by volume, excluding wine, beer, vinegar, denatured alcohol, specially denatured alcohol, fusel oil or other refuse produced as a result of the distillation process or an approved formulation. ...

For 1993 to 2000, since a spouse included a common-law spouse, common-law spouses could not designate different housing units as their principal residences for any of those years. ...

For 1993 to 2000, a spouse included a common-law spouse. Therefore, common-law spouses could not designate different housing units as their principal residence for any of those years. ...

Subparagraph 15.1(10)(b)(i) as it read on June 9, 1993 May notify that a joint election (small business development bond) was not received Field Positions Director, International Tax Services Office Director, Tax Services Office Assistant Director, Audit Manager, Audit Team Leader, Audit Note: Subsection 15.1(10) was repealed by S.C. 1994, c. 7, Sch. ...