Search - 德国民法典第1993条

Reporting periods for the new fiscal year commencing August 1, 1992 through July 31, 1993, would end on October 31, 1992, January 31, 1993, April 30, 1993 and July 31, 1993. ... It will have a fiscal year of June 14, 1993 to December 31, 1993. Subsequent fiscal years will run January 1 through December 31 unless the election is revoked. ...

ILLUSTRATIVE EXAMPLES Example 1 A registrant becomes bankrupt on January 15, 1993. ... Example 3 A registrant becomes bankrupt on October 19, 1993. Although the registrant had a calendar month filing frequency, no returns had been filed for the 1993 year. ... At a later date, the trustee filed returns for the months January, 1993 through May, 1993. ...

Official donation receipts by a newly registered charity Policy commentary Release date October 4, 1993 Reference number CPC-009 Subject Official donation receipt- Whether official donation receipts can be issued by a newly registered charity for gifts received prior to the effective date of registration Purpose To clarify the Directorate's policy regarding official donation receipts issued by a newly registered charity. ... For example, an organization's effective date of registration is March 1, 1993. The organization received a gift in kind on January 12, 1993. Since the gift was received prior to the organization's effective date of registration, a receipt cannot be issued for the gift in kind. ...

Clint Kimery and Gunner Industries Ltd. were fined $150,000 in the Regina Provincial Court on July 26, 2005 after being found guilty of income tax and goods and services tax (GST) evasion for the taxation years 1993 to 1997. Clint Kimery and Gunner Industries Ltd. failed to report income of $147,421 and failed to collect and remit GST totaling $84,261 for the 1993 to 1997 taxation years. In addition, Clint Kimery appropriated $162,502 from his corporation without reporting it as income on his personal tax returns for the taxation year 1993 to 1997. ...

This approval became effective September 1, 1993. Of course, Lucille is a GST registrant. ... The rules governing supplies of exclusive products by ISCs changed, effective April 1993. ... Subsections 178.3(4) and 178.4(4) ensure that such adjustments are permitted after March 1993. ...

Example A registrant makes a taxable supply and issues an invoice in U.S. dollars on April 1, 1993. ... The Canadian registrant receives the invoice and obtains a money order for U.S. funds on June 1, 1993. ... A invoice for both supplies, expressed in U.S. dollars, is issued on July 9, 1993. ...

Table 9: Distribution of GST/HST returns by legal entity status f1: Fiscal year 1991- 1992 f2: Fiscal year 1992- 1993 f3: Fiscal year 1993- 1994 f4: Fiscal year 1994- 1995 f5: Fiscal year 1995- 1996 f6: Fiscal year 1996- 1997 f7: Fiscal year 1997- 1998 f8: Fiscal year 1998- 1999 f9: Fiscal year 1999- 2000 f10: Fiscal year 2000- 2001 Number of GST/HST returns Entity f1 f2 f3 f4 f5 f6 f7 f8 f9 f10 Sole proprietor 1724370 2181340 2492920 2726800 2617860 2735330 2734170 2732690 2776240 2778990 Partnership 283810 364750 444870 506490 502400 536660 547920 558080 569720 570660 Corporation 1983790 2343190 2716590 3009590 3029070 3273820 3411700 3570340 3760410 3878620 Unknown 730 820 750 490 330 270 250 190 190 270 Other 1457020 1478160 1226750 982600 754590 695350 639050 607560 585710 556550 Total 5449750 6368300 6881930 7225990 6904300 7241470 7333120 7468870 7692280 7785100 Date modified: 2004-04-28 ...

The accused received the summons on June 7,1993, indicating that an indictment was filed with the court on June 2, 1993. 3. ... The services rendered by the defence lawyer are as follows:- June 10, 1993, met with the accused to go over the summons and to obtain additional information;- June 14, 1993, the lawyer informed the Crown Prosecutor that he had been retained to defend the accused and requested copies of documents filed with the court;- June 20, 1993, researched case law and consulted with the accused on specific matters;- July 18, 1993, prepared character witnesses for defence purposes;- August 17, 1993, accompanied by the accused, appeared in court and entered plea of not guilty;- August 23,1993, in view of the factual circumstances of the case, contacted the prosecution to negotiate a plea bargain. ... The supplier on November 30 1993, wrote to the manufacturer stating that the consultant used the wrong installation procedures for the widget. 4. ...

Table 8g: Distribution of refunds claimed by Month f1: Fiscal year 1991- 1992 f2: Fiscal year 1992- 1993 f3: Fiscal year 1993- 1994 f4: Fiscal year 1994- 1995 f5: Fiscal year 1995- 1996 f6: Fiscal year 1996- 1997 f7: Fiscal year 1997- 1998 f8: Fiscal year 1998- 1999 f9: Fiscal year 1999- 2000 f10: Fiscal year 2000- 2001 Refunds claimed Month f1 f2 f3 f4 f5 f6 f7 f8 f9 f10 April 593051 963617 965954 1010172 1086023 1210590 1431666 1944757 1964382 1815630 May 951367 920475 1089611 1407703 1773947 1737107 1821834 1891858 2725477 2418610 June 707116 913476 909833 1213705 1340929 1260499 1497901 1651036 2084440 2179345 July 851882 874849 1009429 1270441 1124763 1318564 1628769 1988475 1840364 2250568 August 857461 847369 950476 1236313 1553474 1591021 1643831 1498331 1986342 2162277 September 819185 691119 966265 1083566 1385422 1127930 1479223 1741544 1786538 2236855 October 822567 955450 962973 1296588 1238523 1529561 1570542 1750442 1777800 2140381 November 971411 992073 1184506 1305751 1559831 1560396 1520745 1747022 2102992 2380405 December 878065 926260 1062389 1221669 955097 1202244 1653130 1724194 1835744 2148450 January 924260 941497 1079996 1210811 1563330 1612745 1885805 2031703 2214214 2804981 February 1025340 953016 1250174 1411506 1669013 1719894 1959069 1789801 2582052 2441721 March 871411 1110621 1195441 1506631 1307520 1467315 1751219 1993202 2220064 2509823 Total 10273117 11089821 12627047 15174857 16557872 17337867 19843734 21752364 25120411 27489046 Date modified: 2004-04-28 ...

Table 8f: Distribution of input tax credits claimed by month f1: Fiscal year 1991- 1992 f2: Fiscal year 1992- 1993 f3: Fiscal year 1993- 1994 f4: Fiscal year 1994- 1995 f5: Fiscal year 1995- 1996 f6: Fiscal year 1996- 1997 f7: Fiscal year 1997- 1998 f8: Fiscal year 1998- 1999 f9: Fiscal year 1999- 2000 f10: Fiscal year 2000- 2001 Input tax credits claimed Month f1 f2 f3 f4 f5 f6 f7 f8 f9 f10 April 2320741 4092344 4085737 4120821 4095703 4714352 6106087 7200185 7541730 7225914 May 3972417 4680295 4883650 6280317 7134937 7038233 7278566 8221538 9092376 10780160 June 3502378 4464434 4298760 5135652 5368043 5345846 6632403 7309519 8842480 9045192 July 3956539 4187165 4448936 5224385 4559142 5831723 6984376 8064914 7661503 9208570 August 4170546 4538738 4860585 5866060 6875159 6780031 7930993 7181512 8670499 9990800 September 4027021 3345776 4608930 4999430 5344660 5093924 6511149 7341945 7654792 9225266 October 3884937 4170431 4374687 5458194 4993348 6351221 7350055 7175932 7540223 9243102 November 4755579 4856726 5601929 6066446 6515538 6967926 7241861 8097758 9768011 10729749 December 4112761 4610365 4822357 5256113 4907496 5484368 7337508 6962451 7834274 8782343 January 4239679 4122620 4659643 5945965 5769456 6643993 7399127 7716007 8454080 10968396 February 4812739 4423510 5515898 5897700 6609971 7179341 8411998 7813340 10591260 10890131 March 3916963 4867972 4939468 5701022 5063671 5826417 6899837 7691724 8802719 10382216 Total 47672300 52360375 57100580 65952106 67237122 73257375 86083959 90776827 102453947 116471838 Date modified: 2004-04-28 ...