Search - 德国民法典第1993条

In Interpretation Bulletin IT‑427 [Footnote 46] (cancelled and replaced by IT‑427R in 1993), [Footnote 47] the CRA commented that the cost amount of farming inventory for a cash-basis taxpayer was considered to be nil on the rollover of farming inventory under section 85. ... [Footnote 47] IT-427R, Livestock of Farmers, June 4, 1993. [Footnote 48] See, for example, Revenue Canada, “1992 CPTS Roundtable” (1992) vol. 5, no. 2 Canadian Petroleum Tax Journal 85-95, question 8. ...

Claude joined the public service in 1993 at Transport Canada and, until 2011, occupied a variety of positions of increasing responsibility within the department's Programs Group, including Director General of Airport and Port Programs. ... Atlantic Region The Atlantic Region covers the provinces of: New Brunswick Nova Scotia Prince Edward Island Newfoundland and Labrador Acting Regional Assistant Commissioner, Tanya Cameron Tanya began her career with the Canada Revenue Agency in 1993. ...

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. ...

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. ...

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. ...

Minister of National Revenue, (1992) [1993] 1 F.C. null Toronto Volgograd Committee v. ...

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. ...

., 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. ...

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. ...

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. ...