Search - 德国民法典第1993条

For a death in 1993 and later years, the refund of premiums from a depositary and trusteed RRSP can include income earned in the RRSP after the annuitant's date of death, up to December 31 of the year after the year of death. ... Box 36 – Tax-paid amount For deaths occurring in 1993 and later years, you have to report in box 36 the tax-paid amount that you paid to certain beneficiaries from trusteed RRIFs. ... Notes Note 1 You can continue to use the “Pre March 1986” factor for a RRIF that was set up before 1986, unless it was revised or amended at any time or holds an annuity contract after July 1997 for all years that start after the earliest of the following days: the day is after July 1997 the day on which the trust holds such a contract Note 2 A qualifying RRIF is one that has never received any property as consideration, other than property transferred from another qualifying RRIF, and was set up during one of the following periods: before 1986 and has since been revised or amended after 1986 and before 1993 after 1992 with funds or property transferred directly from another qualifying RRIF Note 3 In all other cases, use “All other RRIFs” factor RRIF that holds annuity contracts A trusteed RRIF is permitted to hold the following two types of annuity contracts as qualified investments. ...

It explains the provisions of section 148.1 of the Income Tax Act, which are applicable to the 1993 and subsequent taxation years. ...

The revised bulletin also reflects amendments to the Income Tax Act by S.C. 1988, c.55 (formerly Bill C-139); S.C. 1991, c.49 (formerly Bill C-18); S.C. 1994, c.7 Schedule VIII (S.C. 1993, c.24- formerly Bill C-92); and S.C. 1994, c. 21 (formerly Bill C-27). ...

VI, Part V, s 7 effective June 10, 1993 2. A supply of a service made to a non-resident individual was zero-rated if the individual was outside Canada at all times during which the individual had contact with the supplier in relation to the supply. ...

For years before 1993, refer to Interpretation Bulletin IT-63R4, dated March 31, 1994. ...

Using this method, you should have reported the following amounts of interest for each $100 of bonds: for Series 42 bonds, $33.19 on your 1990 return, $34.90 on your 1993 return, and $32.57 on your 1996 return; for Series 43 bonds, $35.33 on your 1991 return and $26.78 on your 1994 return; and for Series 44 bonds, $32.05 on your 1992 return and $24.48 on your 1995 return. ...

Using this method, you should have reported the following amounts of interest for each $100 of bonds: For Series 42 bonds, you should have reported $33.19 on your 1990 return, $34.90 on your 1993 return, and $32.57 on your 1996 return. ...

This resulted in overpayments totalling about $3.4 billion to certain provinces for the 1993 to 1999 tax years. ...

Item 69: Amount for infirm dependants age 18 or older- Line 306 of Schedule 1 of the return Taxfilers can claim an amount up to a maximum of $4,282 for each dependant child or grandchild only if that child or grandchild had impairment in physical or mental functions and was born in 1993 or earlier. ...

VANCOUVER V6R $1,424.17 HERITAGE HOUSING CO-OPERATIVE NEW WESTMINSTER V3L $1,902.16 HERON COURT HOUSING CO-OPERATIVE RICHMOND V6X $875.08 HFBC HOUSING FOUNDATION VANCOUVER V6H $41,553.15 HFBC HOUSING FOUNDATION (1993) VANCOUVER V6H $1,537.91 HILLSIDE PLACE HOUSING CO-OPERATIVE NEW WESTMINSTER V3L $3,256.90 HOMEWARD HOUSING CO-OPERATIVE VICTORIA V8Z $672.01 HOPKINS LANDING WATERWORKS DISTRICT GIBSONS V0N $381.00 HOUSTON PUBLIC LIBRARY HOUSTON V0J $951.30 HOY CREEK HOUSING CO-OPERATIVE VANCOUVER V5L $6,414.93 HUDSON'S HOPE PUBLIC LIBRARY ASSOCIATION HUDSON'S HOPE V0C $414.13 HUNTER HILL HOUSING COOPERATIVE VANCOUVER V5V $2,107.00 HUNTINGTON PLACE HOUSING CO-OPERATIVE FORT ST. ...