Search - 德国民法典第1993条

30 March 1993 T.I. (Tax Window, No. 29, p. 23, ¶2454)-- summary under Subsection 74.4(2) Summary Under Tax Topics- Income Tax Act- Section 74.4- Subsection 74.4(2) There is no provision for a reduction in the amount of attributed income where the income actually earned by the corporation is less than the prescribed rate. ...

8 September 1993 T.I. (Tax Window, No. 33, p. 6, ¶2640)-- summary under Subsection 104(4) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(4) The deemed realization rules in s. 104(4)(b) will apply to charitable and non-profit organizations which are trusts. ...

18 June 1993 T.I. (Tax Window, No. 32, p. 5, ¶2596)-- summary under Subsection 122.3(1) Summary Under Tax Topics- Income Tax Act- Section 122.3- Subsection 122.3(1) Re application of "all or substantially all" a test where for each month an employee works in a foreign jurisdiction he has one month off and during that time is permitted to engage in other activities. ...

4 August 1992 T.I. 921654 (April 1993 Access Letter, p. 132, ¶C9-259)-- summary under Class 12 Summary Under Tax Topics- Income Tax Regulations- Schedules- Schedule II- Class 12 18-litre bottles used to hold water delivered to customers' premises until returned to the taxpayer for refilling by it belong to Class 8 rather than Class 12. ...

4 August 1992 T.I. 921654 (April 1993 Access Letter, p. 132, ¶C9-259)-- summary under Class 8 Summary Under Tax Topics- Income Tax Regulations- Schedules- Schedule II- Class 8 18-litre bottles used to hold water delivered to customers' premises until returned to the taxpayer for refilling by it belong to Class 8 rather than Class 12. ...

18 January 1993 T.I. (Tax Window, No. 28, p 14, ¶2374)-- summary under Subsection 181.5(7) Summary Under Tax Topics- Income Tax Act- Section 181.5- Subsection 181.5(7) The election in s. 256(2) applies for purposes of the small business deduction only and has no effect for purposes of s. 181.5(7). ...

22 July 1992 Memorandum 921698 (March 1993 Access Letter, p. 81, ¶C144-202)-- summary under Subsection 8507(2) Summary Under Tax Topics- Income Tax Regulations- Regulation 8507- Subsection 8507(2) A legislatively imposed wage freeze generally effects a permanent wage adjustment rather than a temporary wage reduction and, consequently, does not fall within the purview of Regulation 8507. ...

2 March 1993 T.I. (Tax Window, no. 29, p.18, ¶2450)-- summary under Canadian Manufacturing and Processing Profits Summary Under Tax Topics- Income Tax Act- Section 125.1- Subsection 125.1(3)- Canadian Manufacturing and Processing Profits Embalming and cosmetic surgery performed on cadavers is not eligible for the manufacturing and processing deduction. ...

13 July 1992 T.I. 921775 (March 1993 Access Letter, p. 84, ¶C220-030)-- summary under Subsection 237(2) Summary Under Tax Topics- Income Tax Act- Section 237- Subsection 237(2) Discussion whether the use of an employee's SIN No. internally for human resource purposes or for pension purposes would give rise to an offence under s. 239(2.3). ...

13 January 1993 T.I. (Tax Window, No. 28, p. 20, ¶2380)-- summary under Subsection 75(2) Summary Under Tax Topics- Income Tax Act- Section 75- Subsection 75(2) A loan to a trust which is a genuine loan as discussed in IT-258R2, paragraph 8 and IT-260R, paragraph 3 would not be considered to result in property being held in trust on any of the conditions listed in ss.75(2)(a) and (b). ...