Search - 德国民法典第1993条

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. ...

Class 44 (25%) Include in Class 44 patents or a licence to use patents for a limited or unlimited period that was acquired after April 26, 1993. ...

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. ...

-Inter Vivos Transfer of Farm Property to child (before 1993) 1995-01-01 IT268R4 ARCHIVED- Inter Vivos Transfer of Farm Property to Child 1996-04-15 IT269R4 ARCHIVED- Part IV Tax on Taxable Dividends Received by a Private Corporation or a Subject Corporation 2006-04-24 IT273R2 ARCHIVED- Government Assistance- General Comments 2000-09-13 IT274R ARCHIVED- Rental properties- Capital cost of $50,000 or more 1995-01-01 IT278R2 ARCHIVED- Death of a Partner or of a Retired Partner 1995-01-01 IT280R ARCHIVED- Employees Profit Sharing Plans- Payments Computed by Reference to Profits 1995-06-26 IT280RSR ARCHIVED- Employees Profit Sharing Plans- Payments Computed by Reference to Profits 1996-10-23 IT286R2 ARCHIVED- Trusts- Amount payable 1995-01-01 IT287R2 ARCHIVED- Sale of Inventory 1999-03-03 IT288R2 ARCHIVED- Gifts of Capital Properties to a Charity and Others 1995-03-20 IT291R3 ARCHIVED- Transfer of Property to a Corporation Under Subsection 85(1) 2005-03-15 IT292 ARCHIVED- Taxation of elected officers of incorporated municipalities, school boards, municipal commissions and similar bodies 1995-01-01 IT293R ARCHIVED- Debtor's gain on settlement of debt 1995-01-01 IT293RSR ARCHIVED- Debtor's gain on settlement of debt 1995-01-01 IT295R4 ARCHIVED- Taxable dividends received after 1987 by a spouse 1995-01-01 IT297R2 ARCHIVED- Gifts in Kind to Charity and Others 1995-01-01 IT302R3 ARCHIVED- Losses of a Corporation- The Effect that Acquisitions of Control, Amalgamations, and Windings-up have on Their Deductibility- After January 15, 1987 1995-01-01 IT303 ARCHIVED- Know-how and similar payments to non-residents 1995-01-01 IT303SR ARCHIVED- Know-how and similar payments to non-residents 1995-01-01 IT304R2 ARCHIVED- Condominiums 2000-06-02 IT306R2 ARCHIVED- Capital Cost Allowance- Contractor's Movable Equipment 1995-01-01 IT307R4 ARCHIVED- Spousal or Common-Law Partner Registered Retirement Savings Plans 2003-01-24 IT309R2 ARCHIVED- Premiums on Life Insurance Used as Collateral 1995-03-06 IT313R2 ARCHIVED- Eligible Capital Property- Rules Where a Taxpayer Has Ceased Carrying on a Business or Has Died 1995-06-08 IT322R ARCHIVED- Farm Losses 1995-01-01 IT325R2 ARCHIVED- Property transfers after divorce and annulment 1995-01-01 IT326R3 ARCHIVED- Returns of Deceased Persons as 'Another Person' 1996-11-13 IT328R3 ARCHIVED- Losses on Shares on Which Dividends Have Been Received 1995-01-01 IT335R2 ARCHIVED- Indirect Payments 2004-07-14 IT339R2 ARCHIVED- Meaning of 'private health services plan' (1988 and subsequent taxation years) 1995-01-01 IT341R4 ARCHIVED- Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money 2007-02-26 IT342R ARCHIVED- Trusts- Income payable to beneficiaries 1995-01-01 IT343R ARCHIVED- Meaning of the term corporation 1995-01-01 IT346R ARCHIVED- Commodity Futures and Certain Commodities 1995-01-01 IT349R3 ARCHIVED- Intergenerational Transfers of Farm Property on Death 1996-11-07 IT350R ARCHIVED- Investigation of site 1995-01-01 IT352R2 ARCHIVED- Employee's Expenses, Including Work Space in Home Expenses 1995-01-01 IT357R2 ARCHIVED- Expenses of training 1995-01-01 IT359R2 ARCHIVED- Premiums and Other Amounts with Respect to Leases 1995-01-01 IT361R3 ARCHIVED- Exemption from Part XIII Tax on Interest Payments to Non-Residents 1996-02-12 IT362R ARCHIVED- Patronage Dividends 1995-01-01 IT364 ARCHIVED- Commencement of Business Operations 1995-01-01 IT365R2 ARCHIVED- Damages, settlements, and similar receipts 1995-01-01 IT369R ARCHIVED- Attribution of trust income to settlor 1995-01-01 IT369RSR ARCHIVED- S.R.- Attribution of Trust Income to Settler (Revision to it369r dated March 12, 1990) 1995-01-01 IT371 ARCHIVED- Rental property- Meaning of-principal business- 1995-01-01 IT373R2-CONSOLID ARCHIVED- Woodlots 2003-03-18 IT378R ARCHIVED- Winding-up of a Partnership 1995-01-01 IT379R ARCHIVED- Employees Profit Sharing Plans- Allocations to Beneficiaries 1999-10-05 IT381R3 ARCHIVED- Trusts- Capital Gains and Losses and the Flow-Through of Taxable Capital Gains to Beneficiaries 1997-02-14 IT384R ARCHIVED- Reassessment where option exercised in subsequent year 1995-01-01 IT384RSR ARCHIVED- Reassessment where option exercised in subsequent year 1995-01-01 IT386R ARCHIVED- Eligible capital amounts 1995-01-01 IT387R2-CONSOLID ARCHIVED- Meaning of Identical Properties 2002-12-13 IT391R ARCHIVED- Status of corporations 1995-01-01 IT393R2 ARCHIVED- Election Re: Tax on Rents and Timber Royalties Non-Residents 1995-01-01 IT394R2 ARCHIVED- Preferred Beneficiary Election 1999-06-21 IT396R ARCHIVED- Interest Income 1995-01-01 IT397R ARCHIVED- Amounts Excluded from Income- Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation 1995-01-01 IT397RSR ARCHIVED- Amounts Excluded from Income- Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation 1995-07-28 IT403R ARCHIVED- Options on real estate 1995-01-01 IT406R2 ARCHIVED- Tax payable by an inter vivos trust 1995-01-01 IT407R4-CONSOLID ARCHIVED- Dispositions of Cultural Property to Designated Canadian Institutions 2001-10-23 IT411R ARCHIVED- Meaning of 'Construction' 1996-10-23 IT413R ARCHIVED- Election by Members of a Partnership Under Subsection 97(2) 1995-01-01 IT416R3 ARCHIVED- Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder 1995-01-01 IT417R2 ARCHIVED- Prepaid Expenses and Deferred Charges 1997-02-10 IT420R3 ARCHIVED- Non-Residents- Income Earned in Canada 1995-01-01 IT420R3SR ARCHIVED- Non-Residents- Income Earned in Canada 1995-02-28 IT421R2 ARCHIVED- Benefits to individuals, corporations and shareholders from loans or debt 1995-01-01 IT422 ARCHIVED- Definition of tools 1995-01-01 IT425 ARCHIVED- Miscellaneous farm income 1995-01-01 IT426R ARCHIVED- Shares Sold Subject to an Earnout Agreement 2004-10-26 IT427R ARCHIVED- Livestock of Farmers 1995-01-01 IT428 ARCHIVED- Wage Loss Replacement Plans 1995-01-01 IT430R3-CONSOLID ARCHIVED- Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death 2003-01-07 IT433R ARCHIVED- Farming or Fishing- Use of Cash Method 1995-01-01 IT434R ARCHIVED- Rental of Real Property by Individual 1995-01-01 IT434RSR ARCHIVED- Rental of Real Property by Individual 1995-01-01 IT438R2 ARCHIVED- Crown Charges- Resources Properties in Canada 1995-06-08 IT440R2 ARCHIVED- Transfer of Rights to Income 1995-06-20 IT442R ARCHIVED- Bad debts and reserves for doubtful debts 1995-01-01 IT443 ARCHIVED- Leasing Property- Capital Cost Allowance Restrictions 1995-01-01 IT443SR ARCHIVED- Leasing Property- Capital Cost Allowance Restrictions 1995-01-01 IT444R ARCHIVED- Corporations- Involuntary dissolutions 1995-01-01 IT448 ARCHIVED- Dispositions- Changes in terms of securities 1995-01-01 IT448SR ARCHIVED- Dispositions- Changes in terms of securities 1995-01-01 IT451R ARCHIVED- Deemed disposition and acquisition on ceasing to be or becoming resident in Canada 1995-01-01 IT454 ARCHIVED- Business transactions prior to incorporation 1995-01-01 IT456R ARCHIVED- Capital Property- Some Adjustments to Cost Base 1995-04-04 IT456RSR ARCHIVED- Capital Property- Some Adjustments to Cost Base 1995-01-01 IT457R ARCHIVED- Election by professionals to exclude work in progress from income 1995-01-01 IT458R2 ARCHIVED- Canadian-Controlled Private Corporation 2000-05-31 IT459 ARCHIVED- Adventure or Concern in the Nature of Trade 1995-01-01 IT460 ARCHIVED- Dispositions- Absence of consideration 1995-01-01 IT462 ARCHIVED- Payments based on production or use 1995-01-01 IT463R2 ARCHIVED- Paid-up Capital 1995-09-08 IT464R ARCHIVED- Capital Cost Allowance- Leasehold Interests 1995-01-01 IT465R ARCHIVED- Non-Resident Beneficiaries of Trusts 1995-01-01 IT467R2 ARCHIVED- Damages, Settlements and Similar Payments 2003-02-28 IT468R ARCHIVED- Management or administration fees paid to non-residents 1995-01-01 IT469R ARCHIVED- Capital cost allowance- Earth-moving equipment 1995-01-01 IT471R ARCHIVED- Merger of partnerships 1995-01-01 IT472 ARCHIVED- Capital cost allowance- Class 8 property 1995-01-01 IT472SR ARCHIVED- Capital cost allowance- Class 8 property 1995-01-01 IT473R ARCHIVED- Inventory Valuation 1999-02-19 IT475 ARCHIVED- Expenditures on research and for business expansion 1995-01-01 IT476R ARCHIVED- Capital Cost allowance-Equipment used in petroleum and natural gas activities 2008-10-15 IT477-CONSOLID ARCHIVED- Capital cost allowance- Patents, franchises, concessions and licenses 2001-12-13 IT479R ARCHIVED- Transactions in securities 1995-01-01 IT479RSR ARCHIVED- Transactions in Securities 1995-01-01 IT481-CONSOLID ARCHIVED- Timber Resource Property and Timber Limits 2004-01-15 IT482R ARCHIVED- Pipelines 2003-09-04 IT485 ARCHIVED- Cost of clearing or levelling land 1995-01-01 IT487 ARCHIVED- General limitation on deduction of outlays or expenses 1995-01-01 IT489R ARCHIVED- Non-Arm's Length Sale of Shares to a Corporation 1995-01-01 IT490 ARCHIVED- Barter transactions 1995-01-01 IT492 ARCHIVED- Capital cost allowance- Industrial mineral mines 1995-01-01 IT494 ARCHIVED- Hire of ships and aircraft from non-residents 1995-01-01 IT496R ARCHIVED- Non-Profit Organizations 2001-08-02 IT497R4 ARCHIVED- Overseas Employment Tax Credit 2004-05-17 IT500R ARCHIVED- Registered Retirement Savings Plans- Death of an Annuitant 1996-12-18 IT501 ARCHIVED- Capital Costs Allowance- Logging Assets 1995-01-01 IT501SR ARCHIVED- Capital Cost Allowance- Logging Assets 1995-01-01 IT502 ARCHIVED- Employee Benefit Plans and Employee Trusts 1995-01-01 IT502SR ARCHIVED- Employee Benefit Plans and Employee Trusts 1995-01-01 IT506 ARCHIVED- Foreign income taxes as a deduction from income 1995-01-01 IT508R ARCHIVED- Death Benefits 1996-02-23 IT510 ARCHIVED- Transfers and loans of property made after May 22, 1985 to a related minor 1995-01-01 IT511R ARCHIVED- Interspousal and Certain Other Transfers and Loans of Property 1995-01-01 IT518R ARCHIVED- Food, Beverages and Entertainment Expenses 1996-04-16 IT51R2 ARCHIVED- Supplies on hand at the end of a fiscal period 1995-01-01 IT51R2SR ARCHIVED- Supplies on hand at the end of a fiscal period 1995-01-01 IT521R ARCHIVED- Motor Vehicle Expenses Claimed by Self-Employed Individuals 1996-12-16 IT522R ARCHIVED- Vehicle, Travel and Sales Expenses of Employees 1996-03-29 IT523 ARCHIVED- Order of provisions applicable in computing an individual's taxable income and tax payable [1988 and subsequent taxation years] 1995-01-01 IT524 ARCHIVED- Trusts- Flow-through of taxable dividends to a beneficiary- After 1987 1995-01-01 IT526 ARCHIVED- Farming- Cash method inventory adjustments 1995-01-01 IT527 ARCHIVED- Distress Preferred Shares 1995-06-12 IT527-ERRATUM ARCHIVED- Distress Preferred Shares (Erratum) 1997-02-28 IT528 ARCHIVED- Transfers of Funds Between Registered Plans 1997-02-21 IT529 ARCHIVED- Flexible Employee Benefit Programs 1998-02-20 IT531 ARCHIVED- Eligible Funeral Arrangements 1999-01-29 IT532 ARCHIVED- Part I.3- Tax on Large Corporations 2000-10-13 IT59R3 ARCHIVED- Interest on debts owing to specified non-residents (thin capitalization) 1995-01-01 IT63R5 ARCHIVED- Benefits, Including Standby Charge for an Automobile, from the Personal Use of a Motor Vehicle Supplied by an Employer- After 1992 1995-08-21 IT64R4-CONSOLID ARCHIVED- Corporations: Association and Control 2004-11-01 IT65 ARCHIVED- Stock splits and consolidations 1995-01-01 IT73R6 ARCHIVED- The Small Business Deduction 2002-06-18 IT79R3 ARCHIVED- Capital Cost Allowance- Buildings or Other Structures 1995-01-01 IT81R ARCHIVED- Partnerships- Income of non-resident partners 1995-01-01 IT83R3 ARCHIVED- Non-profit organizations- Taxation of income from property 1995-01-01 IT86R ARCHIVED- Vow of perpetual poverty 1995-01-01 IT87R2 ARCHIVED- Policyholders' Income from Life Insurance Policies. 1996-02-28 IT88R2 ARCHIVED- Stock dividends 1995-01-01 IT91R4 ARCHIVED- Employment at Special Work Sites or Remote Work Locations 1996-06-17 IT92R2 ARCHIVED- Income of contractors 1995-01-01 IT95R ARCHIVED- Foreign Exchange Gains and Losses 1995-01-01 IT96R6 ARCHIVED- Options Granted by Corporations to Acquire Shares, Bonds, or Debentures and by Trusts to Acquire Trust Units 1996-10-23 IT99R5-CONSOLID ARCHIVED- Legal and Accounting Fees 2000-12-06 ITNEWS-22 ARCHIVED- Income Tax- Technical News No. 22 (January 11, 2002) 2002-05-22 ITNEWS-23 ARCHIVED- Income Tax- Technical News No. 23 (June 18, 2002) 2003-05-14 ITNEWS-25 ARCHIVED- Income Tax- Technical News No. 25 (October 30, 2002) 2002-10-30 ITNEWS-27 ARCHIVED- Income Tax- Technical News No. 27 (April 17, 2003) 2003-06-19 ITNEWS-28 ARCHIVED- Income Tax- Technical News No. 28 (April 24, 2003) 2003-06-06 ITNEWS-29 ARCHIVED- Income Tax- Technical News No. 29 (July 14, 2003) 2003-07-15 ITNEWS-30 ARCHIVED- Income Tax- Technical News No. 30 (May 21, 2004) 2004-06-10 ITNEWS-31R2 ARCHIVED- Income Tax- Technical News No. 31R2 (May 16, 2006) 2006-05-18 ITNEWS-32 ARCHIVED- Income Tax- Technical News No. 32 (July 15, 2005) 2005-07-15 ITNEWS-33 ARCHIVED- Income Tax- Technical News No. 33 (September 16, 2005) 2005-09-16 ITNEWS-34 ARCHIVED- Income Tax- Technical News No. 34 (April 27, 2006) 2006-05-05 ITNEWS-35 ARCHIVED- Income Tax- Technical News No. 35 (February 26, 2007) 2007-02-26 ITNEWS-36 ARCHIVED- Income Tax- Technical News No. 36 (July 27, 2007) 2007-07-27 ITNEWS-38 ARCHIVED- Income Tax- Technical News No. 38 (September 22, 2008) 2008-10-15 ITNEWS-39 ARCHIVED- Income Tax- Technical News No. 39 (December 4, 2008) 2008-12-05 ITNEWS-41 ARCHIVED- Income Tax- Technical News No. 41 (December 23, 2009) 2009-12-23 ITNEWS-42 ARCHIVED- Income Tax- Technical News No. 42 (June 4, 2010) 2010-06-04 ITNEWS-44 ARCHIVED- Income Tax- Technical News No. 44 (April 13, 2011) 2011-04-13 NEWS101 ARCHIVED- Excise and GST/HST News- No. 101 (March 2017) 2017-03-03 NEWS75 ARCHIVED- Excise and GST/HST News- No. 75 (Winter 2010) 2010-02-24 NEWS76 ARCHIVED- Excise and GST/HST News- No. 76 (Spring 2010) 2010-06-22 NEWS77 ARCHIVED- Excise and GST/HST News – No. 77 (Summer 2010) 2010-08-26 NEWS78 ARCHIVED- Excise and GST/HST News- No. 78 (Fall 2010) 2010-11-25 NEWS80 ARCHIVED- Excise and GST/HST News- No. 80 (Spring 2011) 2011-06-07 NEWS82 ARCHIVED- Excise and GST/HST News- No. 82 (Fall 2011) 2011-11-03 NOTICE110 Notice- Chemainus First Nation Tax (Chemainus Community Improvement Fee) 2000-08-24 NOTICE114 Notice to Suppliers of Taxable Goods and Services to Prince Edward Island (PEI) Government Departments and Agencies 2000-10-02 NOTICE119 Treaty Land Entitlement (Manitoba) Remission Order 2001-01-22 NOTICE123 NOTICE- Adams Lake First Nation Tax- Adams Lake Community Improvement Fee 2001-04-25 NOTICE125 Tzeachten First Nation Tax (Tzeachten Sales Tax) 2001-07-09 NOTICE143 Application of GST/FNGST to Yukon First Nations and their Members 2008-09-18 NOTICE155 Cowichan Tribes First Nation Tax (Cowichan Tribes Community Improvement Fee) 2002-05-30 NOTICE166 Draft Policy Statement on the GST/HST implications of the transfers of property referred to in paragraph 272.1(7)(c) of the Excise Tax Act 2003-05-01 NOTICE172 GST/HST Announcement- Designation process for barter exchange networks 2003-08-06 NOTICE198 Kwanlin Dun First Nation 2005-04-11 NOTICE199 Procurement cards- Documentary Requirements for Claiming Input Tax Credits 2005-07-11 NOTICE204 Labrador Inuit 2005-12-19 NOTICE205 FNGST Imposed on Tlicho Lands 2005-12-19 NOTICE206 Carcross/Tagish First Nation 2006-01-10 NOTICE207 Draft, The GST/HST Real Property Implications of Constructing or Purchasing, and Operating a Residential Care Facility 2006-02-08 NOTICE208 Little Shuswap Lake First Nations Tax (Little Shuswap Lake Community Improvement Fee) 2006-04-27 NOTICE212 Harmonization of Administrative Provisions (Standardized Accounting) Legislative Amendments to Part IX of the Excise Tax Act- Questions and Answers 2006-07-12 NOTICE214 Implementation of the Tsawout First Nations Goods and Services Tax (FNGST) 2006-09-29 NOTICE217 GST/HST Notice No. 217 Rainy River First Nations Settlement Agreement Remission Order 2007-03-09 NOTICE222 Implementation of the Kwanlin Dun First Nations Goods and Services Tax (FNGST) 2007-08-28 NOTICE223 Implementation of the Nunatsiavut First Nations Goods and Services Tax (FNGST) 2007-09-04 NOTICE224 Draft Policy Statement: The GST/HST Real Property Implications of Constructing, or Purchasing, and Operating a Residential Care Facility 2007-09-10 NOTICE226 GST/HST Rate Reduction in 2008 2007-12-18 NOTICE227 The Order Amending the Labrador Innu Settlements Remission Order, 2003 Comes into Force 2007-11-20 NOTICE229 Implementation of the Carcross/Tagish First Nations Goods and Services Tax 2007-12-24 NOTICE230 First Nations Goods and Services Tax (FNGST) imposed by Shuswap, Akisqnuk, Lower Kootenay, St. ...

Chart 2: Interest to report for "C" bonds if you want to change to the annual accrual method For each series: Series 42 Series 43 Series 44 A- Face value of bonds B- Amount from line A divided by 100 = = = C- Interest amount x 15.05 x 35.78 x 23.10 Line B x Line C Include this amount on line 121 = = = 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. ... 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 in box 13 of your T101 or T102 slip; have an amount in box 41 of your T3 slip; or have an amount in box 38 of your T5013 slip, or an amount is shown on the financial statement given to you by a partnership. ...

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. ... 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 in box 13 of your T101 or T102 slip; have an amount in box 41 of your T3 slip; or have an amount in box 38 of your T5013 slip, or an amount is shown on the financial statement given to you by a partnership. ...

Where we've been In 1993, Revenue Canada committed to the Canada Green Plan and the Code of Environmental Stewardship through the development of an environmental action plan. ...

Date Version 2, September 2002 This document replaces position paper 43, Version 1, April 1993. ...

Where, in a claim period, a PSB that is not a charity to which subsection 225.1(2) (net tax calculation for charities) applies, and that is a creditor that has seized or repossessed personal property from a person after 1993, in circumstances in which subsection 183(1) applies or would, but for subsection 183(11), apply, begins at a particular time to use that property otherwise than in making a supply of the property, the PSB is deemed under subsection 183(6) to have made a taxable supply of the property and to have paid GST/HST on the fair market value of the property. ...

Where, in a claim period, a PSB that is not a charity to which subsection 225.1(2) (net tax calculation for charities) applies, and that is a creditor that has seized or repossessed personal property from a person after 1993, in circumstances in which subsection 183(1) applies or would, but for subsection 183(11), apply, begins at a particular time to use that property otherwise than in making a supply of the property, the PSB is deemed under subsection 183(6) to have made a taxable supply of the property and to have paid GST/HST on the fair market value of the property. ...