Search - 德国民法典第1993条

AUTHOR SUBJECT OR CORPORATE FILE April 5, 1994 XXXXXXXXXX Dear XXXXXXXXXX: The Honourable David Anderson, Minister of National Revenue, has asked me to reply to your letter of December 20, 1993, concerning investments for pension corporations. ... You referred specifically to the Department's response to question 7 at the Round Table held by the Canadian Tax Foundation on December 1, 1993. ...

Alternatively, you have also referred to the guidelines issued by this department on December 15, 1993, and feel that since the XXXXXXXXXX has a sub-office located on the reserve in XXXXXXXXXX that this is the place where the central management and control of the XXXXXXXXXX is exercised. ... If you feel that there are significant changes to the facts pertaining to the XXXXXXXXXX or if you have any additional information that should be considered in your particular case, I would suggest you write to the Winnipeg District Taxation Office at the following address: 325 Broadway Avenue Winnipeg, Manitoba R3C 4T4 In closing, as indicated in my December 15, 1993, letter attached to the guidelines I welcome comments concerning them until March 31, 1994. ...

In subsequent meetings with 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. ...

Brooks Attention: XXXXXXXXXX March 2, 1994 Dear Sirs: Re: Situs of Income from a Trust This is in reply to your letter of December 1, 1993 in which you sought the Department's general views concerning the taxation of a trust of which the beneficiaries are Indians. You requested this general information as an interim response to your more specific enquiry of March 5, 1993 which concerns certain contemplated transactions. ...

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 of 1993 to interested parties. ...

During 1993, extensive input was received from the native community in meetings held across Canada and in over 250 written submissions. ... The guidelines were attached to a letter sent to interested parties on December 15, 1993, including XXXXXXXXXX I have enclosed a copy of the letter and guidelines for your information. ...

We note, however, that, in a letter dated April 30, 1993, addressed to XXXXXXXXXX Mr. ... You referred to the June 30, 1993 letter written by the Right Honourable Jean Chrétien, while 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. ...

The first anniversary date of the 21 year rule was January 1, 1993 and all trusts established before 1972 would have been affected if they did not transfer their property to the beneficiaries or to a new trust. ... Amendments passed in 1993 with respect to the 21 year rule prevented property from being rolled into a new trust in order to avoid the application of the 21 year rule and allowed trusts to elect to delay the recognition of accrued capital gains on property held until the death of the last family member (typically children of the settlor) who is no more than one generation removed from the settlor. ...

In August, 1993, Mike Ivanski, Director General of the Yukon Region of DINA, expressed concern with his understanding that our department will be collecting tax on land set aside (letter attached). He pointed out that this rescission of the moratorium would be counter to the Umbrella Final Agreement signed on May 29, 1993 by the Minister of DINA and would negatively impact on negotiations with the Yukon First Nations. ...

Commencing in the summer of 1993, departmental officials undertook 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 Williams case, guidelines were drafted and distributed in December of 1993 to interested parties. ...