Search - 德国民法典第1993条

21 July 1992 Memorandum 921671 (March 1993 Access Letter, p. 64, ¶C5-184)-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) A description of a permissible policy for reimbursing employees for moving expenses resulting from the employer's relocation. ...

21 July 1992 Memorandum 921671 (March 1993 Access Letter, p. 64, ¶C5-184)-- summary under Paragraph 6(1)(b) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b) An allowance paid to employees paid by reference to their increased commuting distance resulting from an employer's relocation would be included in their income. ...

28 June 1993 T.I. (Tax Window, No. 32, p. 6, ¶2598)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 A sales force in Canada could be regarded as stable or permanent activities of a U.S. corporation in Canada. ...

4 March 1993 T.I. (Tax Window, No. 30, p. 14, ¶2475)-- summary under Section 87 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Indian Act- Section 87 Unemployment insurance benefits received in respect of employment income exempt from taxation are also so exempt. ...

24 March 1993 T.I. (Tax Window, No. 38, p. 1, ¶2490)-- summary under Subsection 246(1) Summary Under Tax Topics- Income Tax Act- Section 246- Subsection 246(1) Re potential application of s. 246(1) to a holder of common shares where his father exchanges preferred shares of the corporation for preferred shares having a lower redemption amount and for options. ...

3 December 1993 T.I. 920099 [no discount for future taxes]-- summary under Shares Summary Under Tax Topics- General Concepts- Fair Market Value- Shares no discount for future taxes "The value of property relates to the attributes of the property itself and is unaffected by the tax position. ...

I (May 1993 Access Letter, p. 230)-- summary under Subsection 163(2) Summary Under Tax Topics- Income Tax Act- Section 163- Subsection 163(2) Discussion comparing the conduct described in s. 163(2) and s. 152(4)(a)(i). ...

16 March 1993 T.I. (Tax Window, No. 30, p. 15, ¶2478)-- summary under Subparagraph 212(1)(d)(ii) Summary Under Tax Topics- Income Tax Act- Section 212- Subsection 212(1)- Paragraph 212(1)(d)- Subparagraph 212(1)(d)(ii) The provision by a non-resident engineering company of the conclusions of its research by means of a training course given outside Canada to Canadian-resident engineers for a fixed registration fee, would not be subject to 212(1)(d)(ii). ...

19 June 1992 T.I. 9218450 (January- February 1993 Access Letter, p. 20, ¶C56-212)-- summary under Subsection 75(2) Summary Under Tax Topics- Income Tax Act- Section 75- Subsection 75(2) S.75(2) can apply by virtue of a right of the contributor of property to reacquire that property at fair market value. ...

16 March 1993 T.I. (Tax Window, No. 30, p. 15, ¶2478)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 Payment to a U.S. ...