Search - 德国民法典第1993条

., c. 945, as amended to the date hereof; j) "Investment Company" means the XXXXXXXXXX; k) "Investment Fund" means a fund that is governed and regulated by the Investment Funds Act and the Financial Market Authority; l) "Investment Funds Act" means the Austrian Investment Fund Act of 1993 [Investmentfondsgesetz 1993]; m) "Tax Treaty" means a "tax treaty" as defined in subsection 248(1); n) "Unit" means a unit of account, representing one undivided share in the assets of an Investment Fund; and o) "Unitholder" means a person who holds Units of an Investment Fund. ... Fund B is governed by the Investment Funds Act, as confirmed by § 1(1) of the Fund Provisions, which states "The Investment Company shall be subject to the rules of the Austrian Investment Fund Act of 1993". § 2(1) of the Fund Provisions states, "Joint ownership of the assets belonging to the investment fund is divided up into equal joint ownership units. ...

"  A titre d'exemple, si le seul bénéficiaire exempté de la fiducie meurt ou perd son statut le 18-6-1992, la fiducie devrait être assujettie aux règles prévues au paragraphe 104(4)(a.1) ou (b), et ce à compter du 1 janvier 1993.  ...

In this letter, the following terms have the meanings specified: (a)"adjusted cost base" ("ACB") has the meaning assigned to that term in section 54 of the Act; (b)"CBCA" means the Canada Business Corporations Act and, where applicable, its predecessor statutes; (c)"capital property" has the meaning assigned to that term in section 54 of the Act; (d)"Convention" means the Canada-Netherlands Income Tax Convention, 1986, as amended by the second Protocol signed on March 4, 1993; (e) XXXXXXXXXX; (f)"paid-up capital" ("PUC") has the meaning assigned by subsection 89(1) of the Act; and (g)"taxable Canadian corporation" ("TCC") has the meaning assigned to that term in subsection 89(1) of the Act. ...

All references herein to section or components thereof are to the Income Tax Act S.C. 1970-71-72, c.63 as amended consolidated to June 10, 1993 (the "Act") unless otherwise indicated, and all terms used herein that are defined in the Act have the meaning given in such definition unless otherwise indicated. ...

"Dutch Treaty" means the Convention Between Canada and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income signed on May 27, 1986, as amended by Protocols on March 4, 1993 and August 25, 1987. ...

It would appear based on our review of the documentation provided, your capital gains election was disallowed because your total elected taxable capital gain from all your properties exceeded the taxable capital gains limit for the election (generally $75,000, where the individual had not previously claimed a capital gains deduction on any of their 1985 to 1993 tax returns). ...

Also, for the purpose only of determining the instalment bases for taxation years ending before July 1993, paragraph 181.7(1)(c) requires the assumption that Part I.3 Tax was in effect for taxation years ending before July 1989 and paragraph 181.7(1)(d) that the Part I.3 Tax payable for the first taxation year ending after June 1989 would be the tax payable for a full taxation year. ...

Definitions In this letter the following terms have the meanings specified: (a) XXXXXXXXXX; (b) "ABC Partnership" means XXXXXXXXXX; (c) "arm's length" has the meaning assigned by subsection 251(1) of the Act; (d) "Canada-Netherlands Treaty" means the Canada-Netherlands Tax Convention signed on May 27, 1986 and amended by the Protocols signed on March 4, 1993 and August 25, 1997; (e) "CanSub" means XXXXXXXXXX, an unlimited liability company formed under the laws of the Province of XXXXXXXXXX which is disregarded for United States of America federal income tax purposes but which is a corporation resident in Canada for the purposes of the Act, the Canada-Netherlands Treaty and the Treaty; (f) "CanSub Note" has the meaning set out in Paragraph 10; (g) "Common Units" means the common units of ForCo XXXXXXXXXX which are listed on the XXXXXXXXXX; (h) "Consolidated Group" means ForCo XXXXXXXXXX and its direct and indirect subsidiaries; (i) "DutchCo" means XXXXXXXXXX, a corporation formed pursuant to the laws of the Netherlands that is not a person resident in Canada for the purposes of the Act and a person resident in the Netherlands for the purposes of the Canada-Netherlands Treaty; (j) "DutchCo Note" has the meaning set out in Paragraph 10; (k) "ForCo XXXXXXXXXX" means XXXXXXXXXX that is not a person resident in Canada for the purposes of the Act; (l) "ForSub" means XXXXXXXXXX, a corporation formed pursuant to the laws of the State of XXXXXXXXXX, which is a wholly-owned indirect subsidiary of ForCo XXXXXXXXXX that is not a person resident in Canada for the purposes of the Act and a person resident of United States for the purposes of the Treaty; (m) "ForSub Note" has the meaning set out in Paragraph 14; (n) "LLC" means a limited liability company formed pursuant to the laws of the State of XXXXXXXXXX; (o) "XXXXXXXXXX Business" has the meaning set out in Paragraph 11; (p) "Operating LLCs" means the LLCs in the Consolidated Group that carry on the XXXXXXXXXX Business in the U.S., being (i) XXXXXXXXXX, (ii) XXXXXXXXXX, and (iii) XXXXXXXXXX, which are each a wholly-owned indirect subsidiary of ForCo XXXXXXXXXX and each of which is not a person resident in Canada for the purposes of the Act; (q) "Operations LLC" means XXXXXXXXXX and not a person resident in Canada for the purposes of the Act; (r) "Paragraph" means a numbered paragraph in this advance tax ruling; (s) "participating debt interest" means participating debt interest as that term is defined in subsection 212(3) and in section 806.2 of the Income Tax Regulations; (t) "taxable Canadian corporation" means a taxable Canadian corporation as that term is defined in subsection 89(1); (u) "taxable Canadian property" means taxable Canadian property as that term is defined in subsection 248(1); (v) "Thin Capitalization Rules" means the limitation on interest deduction contained in subsections 18(4) to 18(6) of the Act; (w) "Treaty" means the Convention between the United States of America and Canada with respect to Taxes on Income and on Capital signed on 26 September 1980, as amended by Protocols signed on 14 June 1983, 28 March 1984, 17 March 1995, 29 July 1997 and 21 September 2007; (x) "U.S. ...

"Dutch Treaty" means the Convention Between Canada and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income signed on May 27, 1986, as amended by Protocols on March 4, 1993 and August 25, 1997. ...

Such deemed disposition would have otherwise occurred on January 1, 1993 by reason of paragraph 104(4)(b) of the Act. ...