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Current CRA website

1996 General income tax guide for non-residents and deemed residents of Canada

EXAMPLE 1 On May 1, 1993, Bruce and Brenda, who have no children, began to live together in a common-law relationship. ... NOTE You may want to carry back your 1996 non-capital or farming and fishing loss to your 1993, 1994, or 1995 return. ... NOTE If you incurred a net capital loss in 1996, and you want to apply it against taxable capital gains you reported on your 1993, 1994, or 1995 return, get Form T1A, Request for Loss Carry-Back. ...
Old website (cra-arc.gc.ca)

Policy statement CPS-024, Guidelines for registering a charity: Meeting the public benefit test

In 1993, the Charity Commission reconsidered the issue and determined that such clubs could no longer be recognised as charitable at the end of the 20 th century. ...
Old website (cra-arc.gc.ca)

Policy statement CPS-022, Political activities

Minister of National Revenue, (1992) [1993] 1 F.C. null Toronto Volgograd Committee v. ...
Old website (cra-arc.gc.ca)

Pension Adjustment Reversal Guide

Money purchase limit The money purchase limit is as follows: $11,500 for 1990; $12,500 for 1991 and 1992; $13,500 for 1993; $14,500 for 1994; $15,500 for 1995; $13,500 for 1996 through 2002; $15,500 for 2003; $16,500 for 2004; $18,000 for 2005; $19,000 for 2006; $20,000 for 2007; $21,000 for 2008; $22,000 for 2009; and for each subsequent year, the greater of: $22,000 × (average wage for the year divided by the average wage for 2009), rounded to the nearest multiple of $10, or, if the amount is the same distance between two multiples of $10, rounded to the higher number; and the money purchase limit for the previous year. ...
Archived CRA website

ARCHIVED - Income Tax - Technical News No. 25

., a predecessor of the taxpayer, claimed enhanced SR&ED benefits under subsection 127(10.1) and section 127.1 in its 1992 and 1993 taxation years. ...
Archived CRA website

ARCHIVED - Losses of Non-Residents and Part-Year Residents

Gains and losses resulting from any deemed dispositions of property under subsection 128.1(4) (prior to 1993, under section 48) in connection with the individual's ceasing to be a resident of Canada are also taken into account in the paragraph 114(a) period. ¶ 22. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide 2000

Line 252- Non-capital losses of other years Enter the amount of your unapplied non-capital losses you reported on your 1993 to 1999 returns, or your unapplied farming and fishing losses you reported on your 1990 to 1999 returns, that you want to apply in 2000. ...
Archived CRA website

ARCHIVED - Information for Residents of Ontario

For the purposes of the 2010 OEPTC, a qualified dependant is a person born in 1993 or later who does not have a spouse or common-law partner or a dependent child with whom he/she resides. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide - 2010 : Deductions (Net income and Taxable income)

Note A child who was born in 1993 or later can claim a deduction for certain income he or she reports. ...
Archived CRA website

ARCHIVED - 5013-G - General Guide for Non-Residents - 2010 : Deductions (Net income and Taxable income)

Note A child who was born in 1993 or later can claim a deduction for certain income he or she reports. ...

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