Search - 德国民法典第1993条

As a result of the Department's review of letters, submissions and meetings with industry members, I am pleased to announce that the Department will accept a fifty per cent, twenty-five per cent, twenty-five per cent three-year amortization of selling commissions incurred before the end of the 1993 calendar year.  ...

We have completed our review of the circumstances and XXXXXXXXXX Facts The situation, as we understand it, can be summarized as follows: XXXXXXXXXX Taxpayer's Position It is the taxpayer's position that the 1993 amendment merely clarifies the original order of 1990 and that the amendment clearly provides that the amounts were meant to be deductible in computing his income and included in his spouse's income. ... In this case, the 1993 order states that its purpose is to clarify the original order. ...

At the 1993 Canadian Tax Foundation we confirmed this position, however, we stated that the Department was reviewing its position in light of Sie-Mac. ...

Effective with the 1993 taxation year, the meaning of the term "spouse" was extended for income tax purposes to include a person of the opposite sex with whom the individual cohabits in a conjugal relationship as well as persons legally married according to the laws of Canada. ...

AUTHOR SUBJECT OR CORPORATE FILE August 11, 1994 XXXXXXXXXX Dear XXXXXXXXXX: I apologize for the delay in replying to your letters of October 21, 1993 and March 31, 1994, in which you made representations on behalf of the XXXXXXXXXX concerning the draft guidelines on the application of the Indian Act tax exemption for employment income. ...

November 2, 1993 Head Office Head Office Client Assistance Directorate Rulings Directorate Hélène Beauchemin P. ...

You have indicated that the Right Honourable Jean Chrétien, while Leader of the Opposition, expressed concerns in a letter of June 30, 1993, 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. ...

Draft guidelines interpreting the Williams decision were issued on December 15, 1993, to some 200 Indian organizations and individuals. ...

The Right Honourable Jean Chrétien, while Leader of the Opposition, expressed concerns, in a letter dated June 30, 1993, 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 the decision. ...

XXXXXXXXXX Dear XXXXXXXXXX Thank you for your letter of March 23, 1993 expressing your concerns with respect to the taxation of status Indians, particularly those associated with the XXXXXXXXXX  On December 29, 1992, I issued a letter to various interested parties regarding the application of the Indian Act tax exemption as a result of the Supreme Court of Canada's decision in the Glenn Williams case. ...