Search - 德国民法典第1993条

Reasons for the Revision We have revised the bulletin to add a brief discussion of "running expenses" as an exception to the matching principle for prepaid expenses and deferred charges and to reflect amendments to the Income Tax Act resulting from S.C. 1994 c.7 Schedule VIII (S.C. 1993 c.24-- formerly Bill C-92), S.C. 1995 c.3 (formerly Bill C-59), S.C. 1995 c.21 (formerly Bill C-70), S.C. 1996 c.21 (formerly Bill C-36) and the Ways and Means Motion Amending the Income Tax Act and Related Acts issued by the Minister of Finance on June 20, 1996. ...

The comments in the bulletin are not affected by proposed amendments to the Income Tax Act contained in Bill C-9, which received first reading in the House of Commons on February 4, 1994, or in the draft legislation released on August 30, 1993 (a Bill for this legislation will likely be introduced in the House in the current session of Parliament). ...

The reference to calcium chloride applies to taxation years commencing after 1984 and the reference to diamond deposits is effective only for the 1993 and subsequent taxation years. ...

Example A small supplier prepays 18 months rent for office space for the period January 1, 1992 to June 30, 1993. ...

Provision of the Excise Tax Act Circumstance 171(1) and (2) Becoming a registrant 171(4)(a) Ceasing to be a registrant 174 Travel and other allowances 175 Reimbursement of employees and partners 176(1)(a) Acquisition of used goods after 1993 176(1)(b) Acquisition of used goods prior to 1994 177(1) Supply by agent 177(2) Supply for artists, etc. 180(1) Supply by unregistered non resident importer to a registrant in Canada 180(2) Supply by registrant in Canada on behalf of an unregistered non-resident 181(2)(a) Rebate 182 Consequences of a breach, modification or termination of an agreement 183(3)(b) Use of seized property 184(3)(b) Use of property acquired by insurer in the course of settling an insurance claim 184(4)(b) Supply of property acquired by insurer in the course of settlement of an insurance claim 185(1) Financial services incidental to commercial activities of non-financial institutions 185(2) Financial service relating to commercial activity of an individual 186(1) Related corporations 186(2) Takeover fees 186(3) Shares, etc. held by corporation 188(1) Prizes 188(5) ITC of prescribed registrant 191(7) Remote work site 193(1) Taxable sale of real property by registrant 193(2) Sale by public sector bodies 194 Incorrect statement as to use of real property 199(2) Acquisition of capital personal property 199(3) Change of use of capital personal property 199(4) Improvement of capital personal property 199(5) Use of musical instrument 201 ITC for purchase of passenger vehicle 202(2)- (5) Passenger vehicles or aircraft 203(1) Sale of passenger vehicle 206(2) Deemed acquisition of capital real property 206(3) Increase in use of capital real property 208(2) Capital real property used in commercial activities by a registrant individual 208(3) Increase in use of capital real property by registrant individual 209- 210 Public sector bodies and capital real property 211(1) Election respecting real property of public service bodies 211(2) Deemed taxable sale of real property by election 211(4) Deemed sale where election revoked APPENDIX E Legislative provisions permitting deductions in determining net tax. ...

-Inter Vivos Transfer of Farm Property to child (before 1993) IT268R4 ARCHIVED- Inter Vivos Transfer of Farm Property to Child IT273R2 ARCHIVED- Government Assistance- General Comments IT274R ARCHIVED- Rental properties- Capital cost of $50,000 or more IT280R ARCHIVED- Employees Profit Sharing Plans- Payments Computed by Reference to Profits IT280RSR ARCHIVED- Employees Profit Sharing Plans- Payments Computed by Reference to Profits IT286R2 ARCHIVED- Trusts- Amount payable IT287R2 ARCHIVED- Sale of Inventory IT288R2 ARCHIVED- Gifts of Capital Properties to a Charity and Others IT291R3 ARCHIVED- Transfer of Property to a Corporation Under Subsection 85(1) IT292 ARCHIVED- Taxation of elected officers of incorporated municipalities, school boards, municipal commissions and similar bodies IT293R ARCHIVED- Debtor's gain on settlement of debt IT293RSR ARCHIVED- Debtor's gain on settlement of debt IT295R4 ARCHIVED- Taxable dividends received after 1987 by a spouse IT297R2 ARCHIVED- Gifts in Kind to Charity and Others IT302R3 ARCHIVED- Losses of a Corporation- The Effect that Acquisitions of Control, Amalgamations, and Windings-up have on Their Deductibility- After January 15, 1987 IT303 ARCHIVED- Know-how and similar payments to non-residents IT303SR ARCHIVED- Know-how and similar payments to non-residents IT304R2 ARCHIVED- Condominiums IT305R4 ARCHIVED- Testamentary Spouse Trusts IT306R2 ARCHIVED- Capital Cost Allowance- Contractor's Movable Equipment IT307R4 ARCHIVED- Spousal or Common-Law Partner Registered Retirement Savings Plans IT309R2 ARCHIVED- Premiums on Life Insurance Used as Collateral IT313R2 ARCHIVED- Eligible Capital Property- Rules Where a Taxpayer Has Ceased Carrying on a Business or Has Died IT322R ARCHIVED- Farm Losses IT325R2 ARCHIVED- Property transfers after divorce and annulment IT326R3 ARCHIVED- Returns of Deceased Persons as 'Another Person' IT328R3 ARCHIVED- Losses on Shares on Which Dividends Have Been Received IT335R2 ARCHIVED- Indirect Payments IT339R2 ARCHIVED- Meaning of 'private health services plan' (1988 and subsequent taxation years) IT341R4 ARCHIVED- Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money IT342R ARCHIVED- Trusts- Income payable to beneficiaries IT343R ARCHIVED- Meaning of the term corporation IT346R ARCHIVED- Commodity Futures and Certain Commodities IT349R3 ARCHIVED- Intergenerational Transfers of Farm Property on Death IT350R ARCHIVED- Investigation of site IT352R2 ARCHIVED- Employee's Expenses, Including Work Space in Home Expenses IT357R2 ARCHIVED- Expenses of training IT359R2 ARCHIVED- Premiums and Other Amounts with Respect to Leases IT361R3 ARCHIVED- Exemption from Part XIII Tax on Interest Payments to Non-Residents IT362R ARCHIVED- Patronage dividends IT364 ARCHIVED- Commencement of Business Operations IT365R2 ARCHIVED- Damages, settlements, and similar receipts IT369R ARCHIVED- Attribution of trust income to settlor IT369RSR ARCHIVED- S.R.- Attribution of Trust Income to Settler (Revision to it369r dated March 12, 1990) IT371 ARCHIVED- Rental property- Meaning of-principal business- IT373R2-CONSOLID ARCHIVED- Woodlots IT378R ARCHIVED- Winding-up of a Partnership IT379R ARCHIVED- Employees Profit Sharing Plans- Allocations to Beneficiaries IT381R3 ARCHIVED- Trusts- Capital Gains and Losses and the Flow-Through of Taxable Capital Gains to Beneficiaries IT384R ARCHIVED- Reassessment where option exercised in subsequent year IT384RSR ARCHIVED- Reassessment where option exercised in subsequent year IT386R ARCHIVED- Eligible capital amounts IT387R2-CONSOLID ARCHIVED- Meaning of Identical Properties IT391R ARCHIVED- Status of corporations IT393R2 ARCHIVED- Election Re: Tax on Rents and Timber Royalties Non-Residents IT394R2 ARCHIVED- Preferred Beneficiary Election IT396R ARCHIVED- Interest Income IT397R ARCHIVED- Amounts Excluded from Income- Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation IT397RSR ARCHIVED- Amounts Excluded from Income- Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation IT403R ARCHIVED- Options on real estate IT406R2 ARCHIVED- Tax payable by an inter vivos trust IT407R4-CONSOLID ARCHIVED- Dispositions of Cultural Property to Designated Canadian Institutions IT411R ARCHIVED- Meaning of 'Construction' IT413R ARCHIVED- Election by Members of a Partnership Under Subsection 97(2) IT416R3 ARCHIVED- Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder IT417R2 ARCHIVED- Prepaid Expenses and Deferred Charges IT420R3 ARCHIVED- Non-Residents- Income Earned in Canada IT420R3SR ARCHIVED- Non-Residents- Income Earned in Canada IT421R2 ARCHIVED- Benefits to individuals, corporations and shareholders from loans or debt IT422 ARCHIVED- Definition of tools IT425 ARCHIVED- Miscellaneous farm income IT426R ARCHIVED- Shares Sold Subject to an Earnout Agreement IT427R ARCHIVED- Livestock of Farmers IT428 ARCHIVED- Wage Loss Replacement Plans IT430R3-CONSOLID ARCHIVED- Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death IT433R ARCHIVED- Farming or Fishing- Use of Cash Method IT434R ARCHIVED- Rental of Real Property by Individual IT434RSR ARCHIVED- Rental of Real Property by Individual IT438R2 ARCHIVED- Crown Charges- Resources Properties in Canada IT440R2 ARCHIVED- Transfer of Rights to Income IT442R ARCHIVED- Bad debts and reserves for doubtful debts IT443 ARCHIVED- Leasing Property- Capital Cost Allowance Restrictions IT443SR ARCHIVED- Leasing Property- Capital Cost Allowance Restrictions IT444R ARCHIVED- Corporations- Involuntary dissolutions IT448 ARCHIVED- Dispositions- Changes in terms of securities IT448SR ARCHIVED- Dispositions- Changes in terms of securities IT451R ARCHIVED- Deemed disposition and acquisition on ceasing to be or becoming resident in Canada IT454 ARCHIVED- Business transactions prior to incorporation IT456R ARCHIVED- Capital Property- Some Adjustments to Cost Base IT456RSR ARCHIVED- Capital Property- Some Adjustments to Cost Base IT457R ARCHIVED- Election by professionals to exclude work in progress from income IT458R2 ARCHIVED- Canadian-Controlled Private Corporation IT459 ARCHIVED- Adventure or Concern in the Nature of Trade IT460 ARCHIVED- Dispositions- Absence of consideration IT462 ARCHIVED- Payments based on production or use IT463R2 ARCHIVED- Paid-up Capital IT464R ARCHIVED- Capital Cost Allowance- Leasehold Interests IT465R ARCHIVED- Non-Resident Beneficiaries of Trusts IT467R2 ARCHIVED- Damages, Settlements and Similar Payments IT468R ARCHIVED- Management or administration fees paid to non-residents IT469R ARCHIVED- Capital cost allowance- Earth-moving equipment IT471R ARCHIVED- Merger of partnerships IT472 ARCHIVED- Capital cost allowance- Class 8 property IT472SR ARCHIVED- Capital cost allowance- Class 8 property IT473R ARCHIVED- Inventory Valuation IT475 ARCHIVED- Expenditures on research and for business expansion IT477-CONSOLID ARCHIVED- Capital cost allowance- Patents, franchises, concessions and licenses IT479R ARCHIVED- Transactions in securities IT479RSR ARCHIVED- Transactions in Securities IT481-CONSOLID ARCHIVED- Timber Resource Property and Timber Limits IT482R ARCHIVED- Pipelines IT485 ARCHIVED- Cost of clearing or levelling land IT489R ARCHIVED- Non-Arm's Length Sale of Shares to a Corporation IT490 ARCHIVED- Barter transactions IT491SR ARCHIVED- Former business property IT492 ARCHIVED- Capital cost allowance- Industrial mineral mines IT494 ARCHIVED- Hire of ships and aircraft from non-residents IT496R ARCHIVED- Non-Profit Organizations IT497R4 ARCHIVED- Overseas Employment Tax Credit IT499R ARCHIVED- Superannuation or Pension Benefits IT500R ARCHIVED- Registered Retirement Savings Plans- Death of an Annuitant IT501 ARCHIVED- Capital Costs Allowance- Logging Assets IT501SR ARCHIVED- Capital Cost Allowance- Logging Assets IT502 ARCHIVED- Employee Benefit Plans and Employee Trusts IT502SR ARCHIVED- Employee Benefit Plans and Employee Trusts IT504R2-CONSOLID ARCHIVED- Visual Artists and Writers IT506 ARCHIVED- Foreign income taxes as a deduction from income IT508R ARCHIVED- Death Benefits IT510 ARCHIVED- Transfers and loans of property made after May 22, 1985 to a related minor IT511R ARCHIVED- Interspousal and Certain Other Transfers and Loans of Property IT513R ARCHIVED- Personal Tax Credits IT518R ARCHIVED- Food, Beverages and Entertainment Expenses IT521R ARCHIVED- Motor Vehicle Expenses Claimed by Self-Employed Individuals IT522R ARCHIVED- Vehicle, Travel and Sales Expenses of Employees IT523 ARCHIVED- Order of provisions applicable in computing an individual's taxable income and tax payable [1988 and subsequent taxation years] IT524 ARCHIVED- Trusts- Flow-through of taxable dividends to a beneficiary- After 1987 IT525R-CONSOLID ARCHIVED- Performing Artists IT526 ARCHIVED- Farming- Cash method inventory adjustments IT527 ARCHIVED- Distress Preferred Shares IT528 ARCHIVED- Transfers of Funds Between Registered Plans IT529 ARCHIVED- Flexible Employee Benefit Programs IT531 ARCHIVED- Eligible Funeral Arrangements IT532 ARCHIVED- Part I.3- Tax on Large Corporations ITNEWS-22 ARCHIVED- Income Tax- Technical News No. 22 (January 11, 2002) ITNEWS-23 ARCHIVED- Income Tax- Technical News No. 23 (June 18, 2002) ITNEWS-25 ARCHIVED- Income Tax- Technical News No. 25 (October 30, 2002) ITNEWS-27 ARCHIVED- Income Tax- Technical News No. 27 (April 17, 2003) ITNEWS-28 ARCHIVED- Income Tax- Technical News No. 28 (April 24, 2003) ITNEWS-29 ARCHIVED- Income Tax- Technical News No. 29 (July 14, 2003) ITNEWS-30 ARCHIVED- Income Tax- Technical News No. 30 (May 21, 2004) ITNEWS-31R2 ARCHIVED- Income Tax- Technical News No. 31R2 (May 16, 2006) ITNEWS-32 ARCHIVED- Income Tax- Technical News No. 32 (July 15, 2005) ITNEWS-33 ARCHIVED- Income Tax- Technical News No. 33 (September 16, 2005) ITNEWS-34 ARCHIVED- Income Tax- Technical News No. 34 (April 27, 2006) ITNEWS-35 ARCHIVED- Income Tax- Technical News No. 35 (February 26, 2007) ITNEWS-36 ARCHIVED- Income Tax- Technical News No. 36 (July 27, 2007) ITNEWS-37 ARCHIVED- Income Tax- Technical News No. 37 (February 15, 2008) ITNEWS-38 ARCHIVED- Income Tax- Technical News No. 38 (September 22, 2008) ITNEWS-39 ARCHIVED- Income Tax- Technical News No. 39 (December 4, 2008) P134 Using Your Home for Daycare RC2 The Business Number and Your Canada Revenue Agency Program Accounts RC66 Canada Child Benefits Application RC4022 General Information for GST/HST Registrants RC4028 GST/HST New Housing Rebate RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 RC4034 GST/HST Public Service Bodies' Rebate RC4058 Quick Method of Accounting for GST/HST RC4064 Disability-Related Information- 2016 RC4081 GST/HST Information for Non-Profit Organizations RC4088 General Index of Financial Information (GIFI) RC4110 Employee or Self-employed? ...

Note: This policy statement supersedes Policy Statement P-080, Medico-Legal Reports dated June 30, 1993. ...

You: bought certain new buildings, machinery, or equipment and they were used in certain areas of Canada in qualifying activities such as farming, fishing, logging, or manufacturing; have unclaimed credits from the purchase of qualified small business property from December 3, 1992, to December 31, 1993; have an amount shown in box 41 of your T3 slip; have an amount shown in box 38 or 138 of your T5013 slip; have an amount shown in box 128 of your T101 slip; or have a partnership statement that allocates to you an amount that qualifies for this credit. ...

You: bought certain new buildings, machinery, or equipment and they were used in certain areas of Canada in activities such as farming, fishing, logging, or manufacturing; have unclaimed credits from the purchase of qualified small business property from December 3, 1992, to December 31, 1993; have an amount shown in box 41 of your T3 slip; have an amount shown in box 38 or 138 of your T5013 slip have an amount shown in box 128 of your T101 slip; or have a partnership statement that allocates to you an amount that qualifies for this credit. ...