Search - 德国民法典第1993条

18 August 1993 Ruling 9321803 F- Capital Gains- Non-resident Entering Canada Unedited CRA Tags 110.6(5), 110.6(13), 110.6(3)   XXXXXXXXXX Dear XXXXXXXXXX RE:  XXXXXXXXXX XXXXXXXXXX Advance Income Tax Ruling This is in reply to your letter of July 12, 1993 requesting an advance income tax ruling on behalf of the above two named individuals with respect to the disposition of their rental property at XXXXXXXXXX As discussed with you over the telephone on August 6, 1993 we are unable to provide the ruling requested as it contains tax-related calculations and the transaction, though contemplated, is indefinite. ... In the case of individuals becoming resident in Canada part-way through 1992, they would not be deemed to be resident in Canada throughout 1992 for purposes of claiming the capital gains deduction in that year until they in fact had been resident for the full 1993 taxation year. This will require filing amended 1992 tax returns following December 31, 1993 as they could not initially claim the capital gain deduction when filing the original 1992 tax returns. ...

20 July 1993 Ruling 9233683- EMPLOYEE PROFIT SHARING PLAN- MINIMUM CONTRIBUTION Unedited CRA Tags 144 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Delorey (613) 957-8953 Attention: XXXXXXXXXX July 20, 1993 Dear Sirs: This is in reply to your letter, dated February 17, 1993 and received in this office on May 24, 1993, concerning the requirement to contribute a minimum amount to an employees profit sharing plan ("EPSP") as defined in subsection 144(1) of the Income Tax Act (the "Act"). ...

7 June 1993 Ruling 9315171 F- Joint Exploration Corporation Unedited CRA Tags 66(10), 66(15) joint exploration corporation, 66(15) shareholder corporation Issue Sheet 1993 CPTS Roundtable June 17, 1993 RE:  Joint Exploration Corporation Shareholder Corporation Question #30 Issue Does a shareholder corporation within the meaning of the expression under paragraph 66(15)(i) of the Act ("Shareholder Corp") have to be a shareholder of a joint exploration corporation ("JEC") at the date when renouncements are made by the JEC under subsections 66(10) to (10.3) of the Act, or is it sufficient that the Shareholder Corp be a shareholder of the JEC at the date that the expenses being renounced are incurred? ...

7 June 1993 Ruling 9315211 F- Joint Exploration Corporation Unedited CRA Tags 66(10), 66(10.1)(d), 66(10.2)(d), 66(10.3)(d), 66(15) joint exploration corporation, 66(15) shareholder corporation Issue Sheet 1993 CPTS Round table June 17, 1993 RE:  Joint Exploration Corporation Question #35 In the case of flow-through shares, there is a distinction made between the date of filing an election to renounce and the effective date of the renouncement. ...

7 June 1993 Ruling 9315191 F- Joint Exploration Corporation Unedited CRA Tags 59(3.2)(c), 66(10), 66(12.6)(e), 66(10.2)(d), 66(15) joint exploration corporation Issue Sheet 1993 CPTS Roundtable  June 17, 1993 RE:  Joint Exploration Corporation No Balance in Resource Pools Renouncement of Resource Expenses Question #33 In the case of flow-through shares, there is a limitation that effectively restricts amounts that may be renounced to the balances of the cumulative resource pools (e.g., paragraph 66(12.6)(e) in the case of Canadian exploration expenses). ...

15 November 1993 Ruling 9231471 F- Prepaid Funeral Services Unedited CRA Tags 75(2), 20(1)(c), 104   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Prepaid Funeral Services We are writing to advise you of the Department's current position concerning the taxation of interest received on funds held in trust to provide funeral services. ... In subsequent meetings with you and representatives of The Funeral Service Association of Canada, the Department agreed to delay until 1993 the implementation of the changes set out in our letter of May 1, 1992. ... It is intended that this legislation be effective for the 1993 taxation year. ...

7 June 1993 Ruling 9315201 F- Joint Exploration Corporation Unedited CRA Tags 66(10), 66(12.73), 66(15) joint exploration corporation, 163(2.2)   Issue Sheet 1993 CPTS Roundtable June 17, 1993 RE:  Joint Exploration Corporation Agreed Portion of Resource Expense Question #34  Subsection 163(2.2) of the Act imposes a penalty, in certain circumstances, where a joint exploration corporation ("JEC") renounces a greater amount of expenses than it was entitled to renounce. ...

12 January 1993 Ruling 3M05261- Pénalté sur le montant brut du revenu non déclaré Unedited CRA Tags 163(2)   90072-5 Section des particuliers et des entreprises de services Annemarie Humenuk 12 janvier 1993 Est-ce que le montant de la pénalité prévue au paragraphe 163(1) de la Loi de l'impôt sur le revenu doit être calculé selon le montant brut du revenu non déclaré (avant l'application de toute déduction) ou selon le montant du revenu non déclaré après déduction d'éléments pouvant être déduits en vertu de la Section B de la Loi de l'impôt sur le revenu qui sont directement attribuables au fait de gagner un tel revenu et qui n'ont pas déjà été pris en considération? ...

11 August 1993 Ruling 9322003 F- Investment Corporation Unedited CRA Tags 130 XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Request for an Advance Income Tax Ruling This is in reply to your letter dated July 30, 1993 wherein you made application for an advance income tax ruling with respect to a proposed issuer bid to be made by XXXXXXXXXX (the "Corporation") to its shareholders. ...

13 October 1993 Ruling 9320491- Déductibilité des intérets — Interest Deductibility Unedited CRA Tags 20(1)(c) APFF — CONGRES 1993NOTES AU DOSSIER Question 7 La question de savoir si des actions ordinaires ont été acquises dans le but d'en tirer un revenu est une question de faits et chaque situation doit être examinée en tenant compte des faits particuliers à la situation. ... Par ailleurs, la décision rendue par la Cour canadienne de l'impôt dans l'affaire Mark Resources Inc. le 11 juin 1993 pourrait être utilisée en appui de la position du Ministère à l'effet que les intérêts ne sont pas déductibles. ...