Search - 德国民法典第1993条

21 May 1993 Ministerial Letter 9312658 F- Prepaid Funeral Services Unedited CRA Tags 75(2) MINISTER/DM'S OFFICE  Y.S. 93-2568T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... This work is scheduled to be completed by September 1993. XXXXXXXXXX mother will not be required to report the interest earned in 1992 on the funds held in trust. ... I appreciate your interest in this matter and hope that these comments will allow you to reply to XXXXXXXXXX Yours sincerely, Otto Jelinek May 14, 1993 ...

24 September 1993 Ministerial Letter 9324478 F- PHSP & Same Sex Issue Unedited CRA Tags 6(1)(a) MINISTER/DM'S OFFICE ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. ... For the purposes of the Income Tax Act as it read prior to 1993, the word "spouse" meant persons legally married according to the laws of Canada. Effective with the 1993 taxation year, the meaning of spouse was extended to include a person of the opposite sex with whom the individual cohabits in a conjugal relationship. ...

1 November 1993 Ministerial Letter 9328758 F- Non-Resident Withholding Unedited CRA Tags 212(1)(b)(vii) MINISTER'S/DM'S OFFICE YS # 93-6065 ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. BLDG XXXXXXXXXX Dear XXXXXXXXXX The Honourable Garth Turner, Minister of National Revenue, has asked me to reply to your letter of September 17, 1993, concerning a proposed exemption from non-resident withholding tax for payments under certain lease arrangements proposed or undertaken by XXXXXXXXXX Due to the confidentiality provisions of the Income Tax Act, I am unable to discuss the tax affairs of specific taxpayers with you without proper authorization. ... October 28, 1993 ...

24 November 1993 Ministerial Letter 9333008 F- Williams Case Guidelines Unedited CRA Tags 80(1)(a) ADM'S OFFICE (3) ADM 931392 RETURN TO RULINGS, ROOM 303, MET. ... December 6, 1993 XXXXXXXXXX Dear XXXXXXXXXX Thank you for your submission of October 22, 1993, with respect to status Indian employees of XXXXXXXXXX XXXXXXXXXX We are presently consulting with interested parties to obtain assistance in the establishment of general guidelines using the principle of connecting factors as set out by the Supreme Court of Canada in the Glenn Williams case. ...

8 October 1993 Ministerial Letter 9326968 F- Indians- XXXXXXXXXX Unedited CRA Tags 81(1)(a), 87   ADM'S OFFICE (3) ADM 931107 RETURN TO RULINGS, ROOM 303, MET. ... At that time, a one-year period of transition was provided which allowed Indians until December 31, 1993, to make any desired changes in their affairs. ... Yours sincerely, Denis Lefebvre Assistant Deputy Minister Legislative and Intergovernmental Affairs Branch October 5, 1993 ...

1993 Ministerial Letter 9318378 F- CPP Benefits Received by an Indian Unedited CRA Tags 81(1)(A) MINISTER/DM'S OFFICE 93-3452T ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. ... AUTHOR SUBJECT OR CORPORATE CASE FILE October 26, 1993 XXXXXXXXXX Dear XXXXXXXXXX I am replying to your letter of May 26, 1993, addressed to my predecessor, the Honourable Otto Jelinek, in which you refer to the concerns raised by XXXXXXXXXX with respect to the tax status of XXXXXXXXXX a status Indian. ... Yours sincerely, Garth Turner Bill Guglich 957-2131 August 18, 1993 931837 ...

5 April 1993 Ministerial Letter 9307578 F- Personal Expenses Military Haircuts Unedited CRA Tags 8(2)   MINISTER/DM'S OFFICE 93-1473T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX I am writing in reply to your letter of February 26, 1993, regarding a request from your constituent, XXXXXXXXXX, that military regulation style haircuts be considered to be a deductible expense for income tax purposes. ... Yours sincerely, Otto Jelinek March 22, 1993 ...

11 May 1993 Ministerial Letter 9312118 F- SR&ED Seminars Unedited CRA Tags 37(1) MR. READ'S OFFICE  Y.S. 93-2262T XXXXXXXXXX Dear XXXXXXXXXX The Honourable Otto Jelinek, Minister of National Revenue, has asked me to reply to your letter of April 8, 1993, concerning literature on tax benefits that may be derived from the promotion of scientific research and experimental development and Canadian owned businesses. ... Read Director GeneralRulings DirectorateLegislative and Intergovernmental Affairs Branch Enclosures May 7, 1993 ...

15 June 1993 Ministerial Letter 9315288 F- SR&ED & Manufacturing Unedited CRA Tags 37(1)(a) MINISTER/DM'S OFFICE Y.S. 93-2910T ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX The Honourable Otto Jelinek, Minister of National Revenue, has asked me to reply to your letter of May 5, 1993, requesting reports comparing the after-tax positions of manufacturing and research and development operations carried on in Canada with such operations carried on in the United States and other countries. ... May 31, 1993 ...

8 September 1993 Ministerial Letter 9322118 F- Tax Exempt Allowances Unedited CRA Tags 81(3) MINISTER/DM'S OFFICE 93-4606T ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. ... XXXXXXXXXX Dear XXXXXXXXXX I am responding to your letter of July 23, 1993, written on behalf of your constituent, XXXXXXXXXX concerning whether an allowance he received is exempt from taxation. ... I trust that the information I have provided will enable you to respond to XXXXXXXXXX Yours sincerely, Garth Turner August 24, 1993 ...