Search - 德国民法典第1993条

The accelerated write-off is at the rate of 100%, is not subject to a reduction of 50% in the year of acquisition and is available in respect of point-of-sale equipment acquired after August 8, 1989 and before 1993. 24(1) November 1990R. ...

I am pleased to advise that the Minister of Finance has recently proposed an amendment to the Income Tax Regulations to ensure SPDRs, acquired after 1993, will be qualified investments for registered plans. ...

Le bulletin d'interprétation IT-373R du 14 mars 1985 et le communiqué spécial du 4 juin 1993 exposent la position actuelle du Ministère concernant le traitement fiscal des propriétaires de boisés privés. ...

Accordingly, the Part I.3 tax payable for the 1989 taxation year is $19,660 ($58,340 less $38,680) which amount must be remitted by January 15, 1990 pursuant to paragraph 181.7(1)(a) as applicable to taxation years ending before July 1993. ... In calculating the instalments of Part I.3 tax required for the 1990 taxation year, we would note that subsection 43(2) of Bill C-28 provides a transitional rule with respect to subsection 187.1(1) for taxation years ending before July 1993. ...

I have enclosed the News Release dated October 21, 1994, issued by the Department of Finance, which announced the anticipated draft amendment effective for the 1993 taxation year. ...

Therefore, the tax-free rollover provision for a spouse or former spouse does not apply to XXXXXXXXXX, since she and her partner became separated before 1993. ...

Pierre Gravelle, Deputy Minister of Revenue Canada, Customs, Excise and Taxation has asked me to respond to your letter of October 8, 1993, with attachments, in which you presented your views regarding the impact of Treaty No. 6 on the taxation of status Indians. ...

When the above-mentioned guidelines were released by the Department in December, 1993, interested parties were invited to comment on them. ...

-INTERPRETATION BULLETIN 409 "WINDING UP OF A NON-PROFIT ORGANIZATION"-PROVIDES GUIDELINES ON THE TAX CONSEQUENCES OF THE WIND-UP OF A NON-PROFIT ORGANIZATION. 3.FILING REQUIREMENTS-PRIOR TO 1993, NO UNIFORM REQUIREMENT TO FILE, ONLY REQUIRED IF THE NON-PROFIT ORGANIZATION WAS A CORPORATION OR TRUST. ...

Par contre, en ce qui concerne la déductibilité de la cotisation spéciale, je note que le 2 mars 1993 une mesure provisoire a été annoncée par le ministre fédéral des Finances, pour interdire la déduction de toute hausse des impôts sur la masse salariale et le capital. ...