Search - 德国民法典第1993条

18 November 1992 Memorandum 921979 (September 1993 Access Letter, p. 407, ¶C9-286)-- summary under Paragraph 18(1)(e) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(e) A reserve for vacation pay benefits earned by employees in the year and that are reasonably expected to be taken in the following year does not constitute a contingent liability to pay in the future and, therefore, is deductible. ...

28 June 1993 TI (Tax Window, No. 32, p. 10, ¶2604)-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose The costs of acquiring insurance for the indemnification of a director or officer will be deductible where the amount of the premium is reasonable and can be considered instrumental in attracting and retaining qualified personnel. ...

6 April 1992 T.I. 920399 (March 1993 Access Letter, p. 69, ¶C56-215; Tax Window, No. 18, p. 22, ¶1859)-- summary under Paragraph 56(1)(n) Summary Under Tax Topics- Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(n) Amounts paid to students under Pacific Rim Educational Initiatives constitute scholarships or bursaries pursuant to s. 56(1)(n). ...

23 July 1992 Memorandum 922191 (April 1993 Access Letter, p. 128, ¶C5-188)-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) re taxability of relocation allowances paid equally by the individual's employer and Agriculture Canada. ...

23 July 1992 Memorandum 922191 (April 1993 Access Letter, p. 128, ¶C5-188)-- summary under Regulation 101 Summary Under Tax Topics- Income Tax Regulations- Regulation 101 Where both an employer and Agriculture Canada were paying a portion of a rent differential allowance to an employee, each would be considered an employer for purposes of the requirement to withhold tax and to report the benefit on a T4 supplementary slip. ...

23 July 1992 Memorandum 922191 (April 1993 Access Letter, p. 128, ¶C5-188)-- summary under Subsection 200(2) Summary Under Tax Topics- Income Tax Regulations- Regulation 200- Subsection 200(2) Where both an employer and Agriculture Canada were paying a portion of a rent differential allowance to an employee, each would be considered an employer for purposes of the requirement to withhold tax and to report the benefit on a T4 supplementary slip. ...

7 June 1993 T.I. (Tax Window, No. 31, p. 23, ¶2549)-- summary under Allocation in Proportion to Patronage Summary Under Tax Topics- Income Tax Act- Section 135- Subsection 135(4)- Allocation in Proportion to Patronage The payment by a non-profit housing project for seniors of the excess of the selling price for units over the cost of construction would not qualify as a patronage dividend because the housing units would not be "goods or products". ...

25 August 1992 T.I. 921739 (April 1993 Access Letter, p. 136, ¶C20-1143; Tax Window, No. 23, p. 17, ¶2139)-- summary under Section 34 Summary Under Tax Topics- Income Tax Act- Section 34 The s. 34 election is not available to a taxpayer who carries on an insolvency practice as his primary practice, rather than as an incidental part of his accounting practice. ...

16 July 1992 T.I. 921140 (January- February 1993 Access Letter, p. 14, ¶C20-1137)-- summary under Section 76 Summary Under Tax Topics- Income Tax Act- Section 76 A cash-basis farmer will have to include the amount of a promissory note, due and payable 30 days after demand, received on the sale of inventory where that security was received in absolute settlement of the debt. ...

31 March 1993 T.I. (Tax Window, No. 29, p. 8, ¶2444)-- summary under Subsection 104(2) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(2) A trust that is a grantor trust for U.S. purposes will be treated as a bare trust for Canadian purposes, with the result that the settlor will be considered to be the owner of the property for purposes of the Act. ...