Search - 德国民法典第1993条

On Self Employment 62 800 1876 700 713 1500 2589 Net Provincial or Territorial Tax 63 15360 78609 13400 40179 28760 118788 Total Tax Payable 64 15550 181211 13610 88841 29160 270052 Item Item code Age group: 45 to 49 males Age group: 45 to 49 males $ Age group: 45 to 49 females Age group: 45 to 49 females $ Age group: 45 to 49 total Age group: 45 to 49 total $ Number of Taxable Returns 1 17860 0 14920 0 32790 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 17860 0 14920 0 32790 0 Employment Income 4 16530 801358 13620 438270 30150 1239627 Commissions (from Employment) 5 200 7460 170 1292 370 8752 Other Employment Income 6 1960 14906 940 1940 2900 16845 Old Age Security Pension 7 0 0 0 0 0 0 CPP or QPP Benefits 8 30 113 600 4189 630 4303 Other Pensions or Superannuation 9 180 4350 290 2503 470 6852 Universal Child Care Benefit 10 170 197 110 217 280 414 Employment Insurance and Other Benefits 11 8390 80028 4390 36767 12780 116795 Taxable Amount of Dividends 12 1580 15042 1420 3964 3000 19006 Interest and Other Investment Income 13 3500 6723 3320 3058 6820 9781 Net Rental Income 14 850-81 490-45 1340-126 Taxable Capital Gains 15 1260 14020 1250 1673 2510 15693 Registered Retirement Savings Plan Income 16 2260 9858 980 7397 3240 17255 Net Business Income 17 930 10771 560 3221 1490 13992 Net Professional Income 18 190 20284 70 4661 250 24945 Net Commission Income 19 100 5189 0 0 100 5189 Net Farming Income 20 80-245 60 1024 140 779 Net Fishing Income 21 1130 14930 670 5084 1800 20014 Tax Exempt Income 22 540 2083 510 7161 1050 9244 Other Income 23 1630 9294 1610 7997 3240 17292 Total Income Assessed 24 17860 1016279 14920 530373 32790 1546653 Registered Pension Plan Contributions 25 5800 19517 5900 17298 11700 36815 Registered Retirement Savings Plan Contributions 26 5540 29116 3500 12423 9040 41539 Deduction for elected split-pension amount 27 0 0 0 0 0 0 Annual Union, Professional, or Like Dues 28 8740 5591 6070 3016 14800 8607 Child Care Expenses 29 650 1542 760 1855 1410 3397 Carrying Charges & Interest Expenses 30 1130 2867 1160 904 2300 3771 CPP or QPP contributions on self-employment or other earnings 31 1360 1005 970 468 2330 1473 Other Employment Expenses 32 1760 8130 660 835 2420 8965 Other Deductions (from Total Income) 33 2010 7190 1110 1009 3120 8199 Total Deductions before Adjustments 34 14400 74984 11300 37808 25700 112792 Social Benefits Repayment 35 1220 1706 30 27 1250 1732 Net Income after Adjustments 36 17860 939590 14920 492538 32790 1432128 Capital Gains Deduction 37 20 2054 0 0 30 2361 Losses from Other Years 38 130 923 60 76 190 999 Additional Deductions (from Net Income) 39 1930 17380 930 9831 2860 27212 Total Deductions (from Net Income) 40 2080 20357 990 10214 3070 30571 Taxable Income Assessed 41 17860 919233 14920 482324 32790 1401557 Age Amount 42 0 0 0 0 0 0 Other Federal Non-Refundable Tax Credits 43 17860 202204 14920 157034 32790 359238 CPP or QPP Contributions 44 17330 25004 14210 16284 31550 41288 Employment Insurance Premiums 45 16480 8923 13570 6239 30060 15163 Provincial Parental Insurance Plan Premiums 46 0 0 0 0 0 0 Canada Employment Amount 47 16590 16474 13550 13497 30140 29971 Public Transit Passes Amount 48 20 6 200 80 220 86 Children's Fitness Amount 49 1700 812 980 557 2670 1370 Pension Income Amount 50 200 396 610 1214 810 1610 Disability and Caregiver Amounts 51 820 4745 790 5206 1600 9950 Education Amounts and Interest 52 3910 11802 2940 10444 6850 22246 Amounts Transferred from Spouse 53 100 263 340 1729 440 1993 Allowable Amount of Medical Expenses 54 2690 5088 5320 9241 8010 14329 Net Tax Credits on Personal Amounts 55 17860 41349 14920 33221 32790 74569 Donations and Gifts 56 5330 4637 3710 2883 9040 7520 Tax Credits on Donations and Gifts 57 5240 1240 3710 750 8950 1990 Total Federal Non-Refundable Tax Credits 58 17860 42589 14920 33971 32790 76559 Federal Dividend Tax Credit 59 1470 2047 1210 578 2680 2625 Basic Federal Tax 60 17340 126341 12890 45277 30240 171618 Net Federal Tax 61 17340 125535 12890 45270 30240 170805 CPP Contr. ...

On Self Employment 62 60 133 0 0 70 142 Net Provincial or Territorial Tax 63 1180 1467 770 293 1950 1760 Total Tax Payable 64 1180 3275 770 621 1950 3896 Item Item code Age group: 20 to 24 males Age group: 20 to 24 males $ Age group: 20 to 24 females Age group: 20 to 24 females $ Age group: 20 to 24 total Age group: 20 to 24 total $ Number of Taxable Returns 1 2120 0 1380 0 3500 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 2120 0 1380 0 3500 0 Employment Income 4 2090 46887 1360 22129 3450 69016 Commissions (from Employment) 5 30 545 130 23 160 568 Other Employment Income 6 230 408 130 20 360 428 Old Age Security Pension 7 0 0 0 0 0 0 CPP or QPP Benefits 8 0 0 160 298 160 298 Other Pensions or Superannuation 9 0 0 0 0 0 0 Universal Child Care Benefit 10 0 0 270 481 270 481 Employment Insurance and Other Benefits 11 920 8837 730 6721 1650 15558 Taxable Amount of Dividends 12 0 0 190 993 200 1455 Interest and Other Investment Income 13 70 10 190 48 260 58 Net Rental Income 14 0 0 0 0 0 0 Taxable Capital Gains 15 0 0 10 24 10 24 Registered Retirement Savings Plan Income 16 0 0 0 0 0 0 Net Business Income 17 40 824 30 142 70 965 Net Professional Income 18 0 0 0 0 0 0 Net Commission Income 19 0 0 0 0 0 0 Net Farming Income 20 170-714 20 1718 190 1003 Net Fishing Income 21 170-337 0 0 170-337 Tax Exempt Income 22 130 5 0 0 130 5 Other Income 23 60 56 180 435 250 491 Total Income Assessed 24 2120 56983 1380 33031 3500 90014 Registered Pension Plan Contributions 25 110 181 220 200 330 381 Registered Retirement Savings Plan Contributions 26 140 1267 80 82 220 1349 Deduction for elected split-pension amount 27 0 0 0 0 0 0 Annual Union, Professional, or Like Dues 28 300 167 460 37 760 204 Child Care Expenses 29 0 0 270 780 270 780 Carrying Charges & Interest Expenses 30 30 2 0 0 30 2 CPP or QPP contributions on self-employment or other earnings 31 40 35 60 43 100 78 Other Employment Expenses 32 0 0 0 0 0 0 Other Deductions (from Total Income) 33 20 42 0 0 20 42 Total Deductions before Adjustments 34 530 1693 960 1142 1490 2835 Social Benefits Repayment 35 50 95 0 0 50 95 Net Income after Adjustments 36 2120 55195 1380 31889 3500 87084 Capital Gains Deduction 37 0 0 0 0 0 0 Losses from Other Years 38 0 0 0 0 0 0 Additional Deductions (from Net Income) 39 210 363 0 0 210 363 Total Deductions (from Net Income) 40 210 363 0 0 210 363 Taxable Income Assessed 41 2120 54832 1380 31889 3500 86721 Age Amount 42 0 0 0 0 0 0 Other Federal Non-Refundable Tax Credits 43 2120 20637 1380 13784 3500 34421 CPP or QPP Contributions 44 2120 1993 1370 886 3490 2879 Employment Insurance Premiums 45 2090 837 1360 389 3450 1227 Provincial Parental Insurance Plan Premiums 46 0 0 0 0 0 0 Canada Employment Amount 47 2090 2094 1360 1357 3450 3451 Public Transit Passes Amount 48 0 0 0 0 0 0 Children's Fitness Amount 49 0 0 0 0 0 0 Pension Income Amount 50 0 0 0 0 0 0 Disability and Caregiver Amounts 51 0 0 0 0 0 0 Education Amounts and Interest 52 770 3249 1010 7798 1780 11047 Amounts Transferred from Spouse 53 0 0 0 0 0 0 Allowable Amount of Medical Expenses 54 0 0 150 134 150 134 Net Tax Credits on Personal Amounts 55 2120 4321 1380 3651 3500 7972 Donations and Gifts 56 0 0 130 5 130 5 Tax Credits on Donations and Gifts 57 0 0 130 1 130 1 Total Federal Non-Refundable Tax Credits 58 2120 4321 1380 3652 3500 7973 Federal Dividend Tax Credit 59 0 0 190 116 200 175 Basic Federal Tax 60 1930 4048 1210 1129 3140 5177 Net Federal Tax 61 1930 4048 1210 1056 3140 5103 CPP Contr. ...

On Self Employment 62 800 1876 700 713 1500 2589 Net Provincial or Territorial Tax 63 15360 78609 13400 40179 28760 118788 Total Tax Payable 64 15550 181211 13610 88841 29160 270052 Item Item code Age group: 45 to 49 males Age group: 45 to 49 males $ Age group: 45 to 49 females Age group: 45 to 49 females $ Age group: 45 to 49 total Age group: 45 to 49 total $ Number of Taxable Returns 1 17860 0 14920 0 32790 0 Number of Non-Taxable Returns 2 3580 0 4810 0 8390 0 Total Number of Returns 3 21440 0 19740 0 41180 0 Employment Income 4 17820 807213 15070 450352 32890 1257565 Commissions (from Employment) 5 310 7467 170 1292 480 8758 Other Employment Income 6 1970 14914 950 2214 2920 17128 Old Age Security Pension 7 0 0 0 0 0 0 CPP or QPP Benefits 8 590 7150 1460 9225 2040 16374 Other Pensions or Superannuation 9 290 4633 290 2503 580 7136 Universal Child Care Benefit 10 190 202 130 231 310 434 Employment Insurance and Other Benefits 11 8890 84212 5420 41144 14320 125356 Taxable Amount of Dividends 12 1600 15083 1470 4019 3070 19102 Interest and Other Investment Income 13 3550 6827 3880 3489 7430 10315 Net Rental Income 14 880-94 530 34 1410-60 Taxable Capital Gains 15 1280 14030 1290 1693 2560 15723 Registered Retirement Savings Plan Income 16 2690 10103 1470 9324 4160 19428 Net Business Income 17 980 10614 670 3211 1650 13825 Net Professional Income 18 190 20284 70 4658 260 24942 Net Commission Income 19 100 5189 0 0 100 5189 Net Farming Income 20 90-260 60 1024 140 764 Net Fishing Income 21 1170 14457 670 5084 1840 19541 Tax Exempt Income 22 2720 18997 2130 19258 4850 38255 Other Income 23 1670 9496 1670 8046 3340 17542 Total Income Assessed 24 20830 1050515 18750 566802 39580 1617317 Registered Pension Plan Contributions 25 5890 19709 5900 17298 11800 37007 Registered Retirement Savings Plan Contributions 26 5560 29156 3620 12627 9180 41783 Deduction for elected split-pension amount 27 0 0 0 0 0 0 Annual Union, Professional, or Like Dues 28 8980 5644 6720 3119 15690 8763 Child Care Expenses 29 650 1542 760 1855 1410 3397 Carrying Charges & Interest Expenses 30 1150 2875 1160 904 2310 3780 CPP or QPP contributions on self-employment or other earnings 31 1360 1005 970 468 2330 1473 Other Employment Expenses 32 1760 8130 660 835 2420 8966 Other Deductions (from Total Income) 33 2030 7194 1230 2391 3250 9585 Total Deductions before Adjustments 34 14670 75282 12000 39498 26670 114780 Social Benefits Repayment 35 1220 1706 30 27 1250 1732 Net Income after Adjustments 36 20800 973630 18700 527429 39500 1501058 Capital Gains Deduction 37 20 2054 0 0 30 2361 Losses from Other Years 38 140 926 60 76 200 1002 Additional Deductions (from Net Income) 39 4230 34872 2720 22457 6940 57328 Total Deductions (from Net Income) 40 4380 37851 2780 22840 7160 60691 Taxable Income Assessed 41 19820 935779 17780 504589 37600 1440367 Age Amount 42 0 0 0 0 0 0 Other Federal Non-Refundable Tax Credits 43 21440 243314 19740 210819 41180 454133 CPP or QPP Contributions 44 18630 25244 15660 16700 34290 41944 Employment Insurance Premiums 45 17360 9035 15010 6447 32370 15482 Provincial Parental Insurance Plan Premiums 46 0 0 0 0 0 0 Canada Employment Amount 47 17890 17748 14980 14924 32870 32672 Public Transit Passes Amount 48 20 6 290 104 310 110 Children's Fitness Amount 49 1710 814 980 557 2680 1372 Pension Income Amount 50 310 614 610 1214 910 1828 Disability and Caregiver Amounts 51 1090 6069 960 6405 2050 12473 Education Amounts and Interest 52 3910 11802 3140 10877 7050 22679 Amounts Transferred from Spouse 53 100 263 340 1729 440 1993 Allowable Amount of Medical Expenses 54 2800 5203 5510 9401 8310 14604 Net Tax Credits on Personal Amounts 55 21440 48005 19740 41865 41180 89869 Donations and Gifts 56 5330 4637 3810 3004 9130 7641 Tax Credits on Donations and Gifts 57 5240 1240 3810 782 9050 2022 Total Federal Non-Refundable Tax Credits 58 21440 49245 19740 42647 41180 91891 Federal Dividend Tax Credit 59 1470 2047 1210 578 2680 2625 Basic Federal Tax 60 17340 126341 12890 45343 30240 171684 Net Federal Tax 61 17340 125535 12890 45270 30240 170805 CPP Contr. ...

On Self Employment 63 1560 2750 2180 1599 3740 4349 Net Provincial Tax or Territorial Tax 64 23630 120770 18090 54062 41730 174832 Total Tax Payable 65 24510 288446 19410 125966 43910 414412 Item Item code Age group: 60 to 64 males Age group: 60 to 64 males $ Age group: 60 to 64 females Age group: 60 to 64 females $ Age group: 60 to 64 total Age group: 60 to 64 total $ Number of Taxable Returns 1 17770 0 13900 0 31670 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 17770 0 13900 0 31670 0 Employment Income 4 10990 446126 8030 185108 19020 631235 Commissions (from Employment) 5 30 4810 0 0 30 4810 Other Employment Income 6 3090 20746 1210 5423 4300 26169 Old Age Security Pension 7 0 0 0 0 0 0 CPP or QPP Benefits 8 12460 72174 10170 41402 22630 113576 Other Pensions or Superannuation 9 6740 196949 3750 71180 10490 268129 Universal Child Care Benefit 10 0 0 0 0 0 0 Employment Insurance Benefits 11 4220 35835 2860 21302 7070 57137 Taxable Amount of Dividends 12 4440 25710 2730 16407 7160 42118 Investment Income and Other Investment Income 13 8010 25680 6380 23292 14400 48973 Registered Disability Savings Plan Income 14 0 0 0 0 0 0 Net Rental Income 15 430-1697 480 1281 910-416 Taxable Capital Gains 16 740 6923 740 3571 1480 10494 Registered Retirement Savings Plan Income 17 1950 26144 1660 9645 3610 35789 Net Business Income 18 1970 29721 820 4998 2790 34719 Net Professional Income 19 420 27763 220 3142 630 30905 Net Commission Income 20 510 7495 50 4122 560 11617 Net Farming Income 21 550-2137 20-101 570-2238 Net Fishing Income 22 150 978 20 185 170 1163 Tax Exempt Income 23 950 5261 480 2480 1430 7740 Other Income 24 4040 22007 6090 65458 10130 87465 Total Income Assessed 25 17770 950488 13900 458895 31670 1409383 Registered Pension Plan Contributions 26 2600 7161 1520 3929 4120 11090 Registered Retirement Savings Plan Contributions 27 4960 33574 2370 11524 7330 45097 Deduction for elected split-pension amount 28 4010 43184 1050 5377 5060 48561 Union and Professional Dues 29 4120 3030 2140 868 6260 3898 Child Care Expenses 30 0 0 0 0 0 0 Carrying Charges & Interest Expenses 31 3220 4976 1550 2636 4770 7612 CPP or QPP contributions on self-employed earnings 32 1500 1261 270 268 1760 1529 Other Employment Expenses 33 580 2498 300 628 890 3126 Other Deductions (from Total Income) 34 1580 3046 960 1129 2540 4175 Social Benefits Repayment 35 690 1016 0 0 690 1016 Total Deductions 36 12560 99745 5940 26359 18490 126105 Net Income 37 17770 850743 13900 432536 31670 1283279 Capital Gains Deduction 38 40 4062 20 1208 60 5271 Losses from Other Years 39 70 316 190 359 270 675 Additional Deductions (from Net Income) 40 1030 7936 640 2515 1660 10451 Total Deductions from Net Income 41 1140 12314 850 4083 1990 16397 Taxable Income Assessed 42 17770 838429 13900 428453 31670 1266882 Age Amount 43 0 0 0 0 0 0 Other Federal Non-Refundable Tax Credits 44 17770 192918 13900 135350 31670 328268 CPP or QPP Contributions 45 7280 8974 5180 5371 12460 14345 Employment Insurance Premiums 46 9960 4785 6660 2619 16620 7404 Provincial Parental Insurance Plan 47 0 0 0 0 0 0 Canada Employment Amount 48 12080 11834 8410 8395 20490 20229 Public Transit Passes Amount 49 30 8 0 0 30 8 Children's Fitness Amount 50 40 40 0 0 40 40 Pension Income Amount 51 7220 14144 6200 11970 13410 26114 Disability and Caregiver Amounts 52 1030 7842 410 4123 1440 11965 Tuition, Education, Textbook amounts & Interest on student loans 53 610 3014 170 746 780 3760 Amounts Transferred from Spouse 54 720 2228 450 1993 1170 4221 Allowable Portion of Medical Expenses 55 4940 12513 5320 11541 10260 24054 Total Tax Credits on Personal Amounts 56 17770 38734 13900 27307 31670 66041 Donations and Gifts 57 8490 14559 5080 5898 13570 20457 Total Tax Credit on Donations 58 8330 4027 4890 1598 13220 5625 Total Non-Refundable Tax Credits 59 17770 42761 13900 28905 31670 71667 Federal Dividend Tax Credit 60 4060 3797 2550 2388 6600 6185 Basic Federal Tax 61 16880 103637 13340 38279 30220 141917 Net Federal Tax 62 16880 103055 13340 38040 30220 141095 CPP Contr. ...

On Self Employment 63 340 582 310 315 650 897 Net Provincial Tax or Territorial Tax 64 4790 17531 3370 10811 8150 28342 Total Tax Payable 65 4800 41214 3420 25611 8220 66824 Item Item code Age group: 60 to 64 males Age group: 60 to 64 males $ Age group: 60 to 64 females Age group: 60 to 64 females $ Age group: 60 to 64 total Age group: 60 to 64 total $ Number of Taxable Returns 1 3530 0 3340 0 6870 0 Number of Non-Taxable Returns 2 0 0 0 0 0 0 Total Number of Returns 3 3530 0 3340 0 6870 0 Employment Income 4 2430 65878 1510 42804 3940 108682 Commissions (from Employment) 5 270 6846 0 0 270 6846 Other Employment Income 6 410 1078 150 1424 560 2502 Old Age Security Pension 7 0 0 0 0 0 0 CPP or QPP Benefits 8 2910 17000 2690 15778 5600 32778 Other Pensions or Superannuation 9 1000 28333 1360 26709 2370 55042 Universal Child Care Benefit 10 0 0 0 0 0 0 Employment Insurance Benefits 11 720 6477 720 4533 1440 11010 Taxable Amount of Dividends 12 660 7376 910 2211 1570 9588 Investment Income and Other Investment Income 13 2080 10523 1150 7731 3230 18254 Registered Disability Savings Plan Income 14 0 0 0 0 0 0 Net Rental Income 15 180 1362 440-314 620 1048 Taxable Capital Gains 16 180 4154 290 1014 470 5168 Registered Retirement Savings Plan Income 17 650 5497 280 1125 930 6622 Net Business Income 18 330 5918 240 4657 570 10575 Net Professional Income 19 30 1623 0 0 40 1762 Net Commission Income 20 210 764 30 172 240 936 Net Farming Income 21 120 851 10 10 130 861 Net Fishing Income 22 140 4253 30 145 170 4398 Tax Exempt Income 23 0 0 330 2235 340 2254 Other Income 24 1280 4897 1010 18874 2290 23770 Total Income Assessed 25 3530 172850 3340 129247 6870 302097 Registered Pension Plan Contributions 26 400 732 860 963 1260 1695 Registered Retirement Savings Plan Contributions 27 750 4687 870 1966 1620 6652 Deduction for elected split-pension amount 28 560 7565 240 1794 800 9358 Union and Professional Dues 29 330 91 950 446 1280 537 Child Care Expenses 30 0 0 0 0 0 0 Carrying Charges & Interest Expenses 31 540 1001 250 259 790 1260 CPP or QPP contributions on self-employed earnings 32 170 161 80 97 250 259 Other Employment Expenses 33 200 1988 0 0 200 1993 Other Deductions (from Total Income) 34 130 1443 30 2 160 1444 Social Benefits Repayment 35 40 105 0 0 40 105 Total Deductions 36 2040 17772 1910 5531 3950 23304 Net Income 37 3530 155077 3340 123716 6870 278793 Capital Gains Deduction 38 30 3098 0 0 30 3812 Losses from Other Years 39 40 83 60 23 100 106 Additional Deductions (from Net Income) 40 10 215 330 2235 340 2450 Total Deductions from Net Income 41 70 3396 390 2972 460 6368 Taxable Income Assessed 42 3530 151681 3340 120744 6870 272425 Age Amount 43 0 0 0 0 0 0 Other Federal Non-Refundable Tax Credits 44 3530 35653 3340 32475 6870 68128 CPP or QPP Contributions 45 1130 1202 710 911 1830 2114 Employment Insurance Premiums 46 2360 1039 1440 609 3800 1648 Provincial Parental Insurance Plan 47 0 0 0 0 0 0 Canada Employment Amount 48 2550 2487 1610 1625 4160 4111 Public Transit Passes Amount 49 0 0 0 0 0 0 Children's Fitness Amount 50 0 0 0 0 0 0 Pension Income Amount 51 1250 2313 1540 3083 2790 5395 Disability and Caregiver Amounts 52 320 2237 160 947 480 3184 Tuition, Education, Textbook amounts & Interest on student loans 53 100 556 280 916 380 1472 Amounts Transferred from Spouse 54 310 596 20 102 330 697 Allowable Portion of Medical Expenses 55 1060 1972 1170 2036 2230 4008 Total Tax Credits on Personal Amounts 56 3530 7206 3340 6403 6870 13609 Donations and Gifts 57 2600 2329 1610 1365 4210 3694 Total Tax Credit on Donations 58 2600 614 1610 365 4210 979 Total Non-Refundable Tax Credits 59 3530 7820 3340 6768 6870 14588 Federal Dividend Tax Credit 60 650 1159 910 346 1560 1505 Basic Federal Tax 61 3490 16835 2990 13181 6480 30016 Net Federal Tax 62 3490 16715 2990 13161 6480 29876 CPP Contr. ...

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. ...

In Mark Resources Inc. v The Queen, [1993] 2 CTC 2259, 93 DTC 1004 (TCC), the Tax Court of Canada disallowed a corporation’s deduction for interest on borrowed money used to make a contribution of capital to its foreign subsidiary. ...

., 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. ...