Search - 德国民法典第1993条

25 October 1993 Income Tax Severed Letter 9324605- Foreclosure Action Instituted by Mortgagee-- summary under Subsection 116(5.3) Summary Under Tax Topics- Income Tax Act- Section 116- Subsection 116(5.3) RC's views concerning a mortgagee instituting a foreclosure action apply in all jurisdictions in Canada, whether the mortgage is registered under the "Torrens" system, or under a "registry" system. ...

8 December 1993 Income Tax Severed Letter 932271A F- Deduction of RRSP Overcontribution-- summary under Subsection 146(5) Summary Under Tax Topics- Income Tax Act- Section 146- Subsection 146(5) Following the maturation of an RRSP when an annuitant turns 71, she may continue to deduct amounts that were over-contributed to her RRSP so long as she has "earned income" in the previous year. ...

19 October 1993 External T.I. 9329815 F- Approved for Scientific Research-- summary under Paragraph 149(1)(j) Summary Under Tax Topics- Income Tax Act- Section 149- Subsection 149(1)- Paragraph 149(1)(j) Discussion of criteria to be met by a corporation if it is to be considered a non-profit corporation for scientific research and experimental development. ...

17 November 1993 Income Tax Severed Letter 9330166- Membership Fees-- summary under Paragraph 18(1)(l) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(l) Discussion of the meaning of the phrase "membership fees... in any club the main purpose of which is to provide dining, recreational or sporting facilities for its members". ...

6 December 1993 Income Tax Severed Letter 9328045- Registered Investment—Mutual Fund Trust-- summary under Subsection 204.4(4) Summary Under Tax Topics- Income Tax Act- Section 204.4- Subsection 204.4(4) Continued registered investment status under s. 204.4(4) applies to all terminated registered investments including a mutual fund trust whose units are described in Regulation 4900(1)(d). ...

19 October 1993 External T.I. 9329815 F- Approved for Scientific Research-- summary under Subsection 37(1) Summary Under Tax Topics- Income Tax Act- Section 37- Subsection 37(1) All Canadian universities and affiliated colleges are automatically considered by RC to be "approved" entities under s. 37(1)(a)(ii)(B). ...

13 December 1993 Income Tax Severed Letter 9326335- Transfer Allowance-- summary under Paragraph 6(1)(b) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b) A relocation allowance equal to 1/12 or 1/24 of one year's salary of a member of the RCMP will be taxable as remuneration from employment in light of McLay v. ...

7 December 1993 Income Tax Severed Letter 9332865- Large Corporation Tax-- summary under Subsection 181.2(3) Summary Under Tax Topics- Income Tax Act- Section 181.2- Subsection 181.2(3) Where a corporation that issues bankers' acceptances and deposits the proceeds with the bank in order for the bank to provide operating loans to affiliates of the corporation, the indebtedness represented by the bankers' acceptances will not be reduced by the amount on deposit with the bank. ...

7 December 1993 Income Tax Severed Letter 9333975- Retiring Allowances—Interest-- summary under Retiring Allowance Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Retiring Allowance It is a question of fact whether a payment of interest in respect of a severance payment is a retiring allowance or interest for purposes of the Act. ...

23 December 1993 Income Tax Severed Letter 9317905- Allowable Business Investment Loss-- summary under Subparagraph 40(2)(g)(ii) Summary Under Tax Topics- Income Tax Act- Section 40- Subsection 40(2)- Paragraph 40(2)(g)- Subparagraph 40(2)(g)(ii) Discussion of when a shareholder can recognize a capital loss on a non-interest bearing loan owing to her by the corporation where the shareholder sells her shares of the corporation to an arm's length purchaser. ...