Search - 德国民法典第1993条

29 November 1993 Administrative Letter 9324456 F- RS&DE-- summary under Subsection 37(8) Summary Under Tax Topics- Income Tax Act- Section 37- Subsection 37(8) Discussion of the meaning of "bonus" and "remuneration based on profits" in three contexts. ...

1993 Administrative Letter 9335986 F- Partnership- Specified Member-- summary under Specified Member Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Specified Member Re criteria for determining whether a partner is a specified member. ...

17 November 1993 Administrative Letter 9322432- SPECIAL WORK SITE-- summary under Subsection 6(6) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(6) Free board and lodging received by student counsellors living fulltime at summer camps would not be exempt because they would not be paying expenses of a house or apartment and therefore would not be "maintaining" such a residence. ...

1993 Administrative Letter 9334736 F- Employer Reimburse GST on New Home Upon Relocation-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) Since the GST payable on the purchase of a new home forms part of the cost of that new asset, any reimbursement thereof by the employer in connection with an employee relocation will be included in income in the same manner as other costs of acquiring a new residence, such as decorating, appraisal fees, new home warranty fees and finder's fees. ...

1993 Administrative Letter 9336656 F- Paragraph 5000(1) of the Income Tax Regulations-- summary under Subsection 5000(1) Summary Under Tax Topics- Income Tax Regulations- Regulation 5000- Subsection 5000(1) In response to an expressed concern that a trust or corporation could inadvertently have excess foreign property where it undertook to simultaneously acquire or dispose of more than one property but had to record the transactions at different times because of the way the transactions were actually processed, RC indicated that although the wording of the regulation was clear (the 20% limitation could not be exceeded even for a moment), it recognized that there may be reason to provide relief where simultaneously initiated transactions are recorded at different times due solely to the application of routine procedures. ...