Search - 德国民法典第1993条

8 November 1993 Ministerial Letter 9329588 F- Taxation of Indian Employment Income Unedited CRA Tags 81 MINISTER/DM'S OFFICE Y.S. 93-1671D/93-1686D ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. ... Yours sincerely, Denis Lefebvre Assistant Deputy Minister Legislative and Intergovernmental Affairs Branch November 2, 1993 Y.S. #93-1671 #93-1686 ...

18 November 1993 Ministerial Letter 9331238 F- Indians- Consultation- Sparrow Case Unedited CRA Tags 81(1)(a), 87 ADM'S OFFICE (3) #93-1796D RETURN TO RULINGS, ROOM 303, MET. ... Yours sincerely, Denis Lefebvre Assistant Deputy Minister Legislative and Intergovernmental Affairs Branch November 10, 1993 933123 Y.S. #93-1796 and #93-6688T ...

16 November 1993 Ministerial Letter 9329388- Document de travail — Fiscalité des gouvernements indiens Unedited CRA Tags 81(1)(a)   MINISTER/DM'S OFFICE 93-1648DADM'S OFFICERETURN TO RULINGS, ROOM 303, MET. BLDG.AUTHORSUBJECT OR CORPORATE CASE FILE November 16, 1993 XXXXXXXXXX Madame, Le sous-ministre de Revenu Canada — Accise, Douanes et Impôt, Pierre Gravelle, m'a demandé de répondre à votre récente lettre, dans laquelle vous souleviez la question du processus de consultation en ce qui a trait à l'imposition des Indiens inscrits, compte tenu de la cause Williams. ...

27 July 1993 Ministerial Letter 9321398 F- Fishermen and Unemployment Insurance Unedited CRA Tags 28(1), 56(1)(a)(iv)   ISSUE SHEET FISHERMEN AS EMPLOYEES- UNEMPLOYMENT INSURANCE Issue Individuals engaged in fishing are arranging their affairs so that they may be insured as an employee under the Unemployment Insurance Act where the individual is engaged under a contract of service, rather than as a fisherman under the Unemployment Insurance Fishermen's Regulations. ...

27 July 1993 Ministerial Letter 9321408 F- Northern Cod Adjustment and Recovery Program Unedited CRA Tags 28(1), 12(1)(x), 56(1)(a) ISSUE SHEET PAYMENTS MADE UNDER THE NORTHERN COD ADJUSTMENT AND RECOVERY PROGRAM Issue Employed workers receiving benefits under the Northern Cod Adjustment and Recovery Program (NCARP) may complain that they are not being treated the same as self-employed fisherperson workers receiving such benefits, especially with respect to the $500 working income supplement under the Child Tax Benefit program. ...

You presume the "particular time" in this situation is June 1, 1993. ... (B) Assuming the same facts as above, except that the taxpayer appeals the Excise GST assessment on July 1, 1993 and this reassessment is confirmed on August 1, 1993.  ... It is our opinion that the input tax credit received would be deemed to be government assistance as of June 1, 1993, because the claim is made in the 1993 GST reporting period.  ...

You referred to a letter written on June 30, 1993, by Mr. Chrétien while he was Leader of the Opposition, in which he expressed concerns about the previous government's interpretation of the Supreme Court of Canada's decision in the Williams case and the lack of consultations with Aboriginal organizations in formulating guidelines based on that decision. Commencing in the summer of 1993, departmental officials did undertake an extensive series of meetings with Aboriginal political organizations and tribal councils, consultants and contractors, tax practitioners and other affected individuals. ... Based on this input and a thorough analysis of the case, guidelines were drafted and distributed in December 1993 to interested parties. ...

Instead, such a trust will generally be a trust governed by an eligible funeral arrangement and will not be required to file a T3 return for 1993 and subsequent taxation years pursuant to Reg. 204(3)(d). ... As a result, effective for 1993 and subsequent taxation years, no income tax is payable on the taxable income earned by a trust governed by an eligible funeral arrangement. ... Such a trust will only be required to file a T3 return for its 1993 and subsequent taxation years if the proposed paragraph is not passed. ...

Lorsqu'une fiducie a été créée avant 1972, le paragraphe 104(4) de la Loi de l'impôt sur le revenu prévoit que la fiducie sera réputée avoir disposé le 1er janvier 1993 de tous ses biens qui constituent des immobilisations. ... En bref, si les fiducies XXXXXXXXXX avaient fait le choix de reporter la disposition réputée de leurs biens en 1993 en bénéficiant des dispositions du paragraphe 104(5.3) de la Loi, elles ne pourraient bénéficier de ce report que jusqu'en 1998. ... Puisque les choix n'ont pas été exercés en 1993, les fiducies XXXXXXXXXX ne seront pas à nouveau réputées disposer de tous leurs biens en 1999. ...

I apologize for the delay in responding, and I regret that my reply of September 15, 1993, did not fully address your concerns. ... Departmental officials have advised me that form T1015, "Election by a Trust to Defer the Deemed Realization Day," has been available in all district offices and processing centres since August 1993, shortly after Bill C-92 became law. ... As such, its 1993 T3 trust return would have to be filed by March 31, 1994. ...