Search - стрим ешмек шешу

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... Under [...] [the agreement], it states that [...][direct quote]. It is reasonable to assume that this also applies to any federal excise tax under the Excise Tax Act, even though it is not explicitly referred to. Further, [...] of the agreement, [...]. While the term "end user" is not defined in the Act, Black's Law Dictionary defines it as "The ultimate consumer for whom a product is designed. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... We understand that: • Your client plans to add detergent additives to its fuel. • Your client will be doing so at its gas stations located at its retail premises in Canada. • At the time of delivery from the wholesaler to your client, the additive is injected into the gas storage tank prior to the gas being pumped into it. • This is performed exclusively at your client's retail locations, which are the physical point of sale of the gasoline to the customer. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In particular, paragraph 5(c) of Schedule I, imposes excise tax on "... jewellery, whether real or imitation, including diamonds or other precious or semi-precious stones for personal use or for adornment of the person...... ... Yours truly, Doug Rollins Manager, Excise Taxes Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/11/14 — RITS 64730 — Application of Excise Tax to Jewellery ...

Applying the 8% tax rate on a tax-included basis yields $29.60 of excise tax (That is, 8/108 x $400 = $29.60). This represents an effective tax rate of 2.96% (That is, 29.60/1000 = 2.96%). ... Doug Rollins Manager, Excise Tax Unit Excise Duty and Tax Division GST/HST and Excise Rulings Directorate 2005/05/09 — RITS 60262 — Jet Fuel Purchased for a Domestic Leg of an International Flight ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 20th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 123592 July 27, 2010 Dear [Client]: Subject: EXCISE DUTY INTERPRETATION Thank you for your email of April 22, 2010, which was forwarded to us by Canada Border Service Agency, concerning the application of the Excise Act, 2001 to the purchase from a Canadian supplier of unstampedi imported cigars for delivery to [...] ... Your address will be [...], ON, [...]. Interpretation Requested You would like to know if a Canadian supplier can sell unstamped imported cigars to be delivered to [Country X]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. XXXXX XXXXX XXXXX XXXXX XXXXX June 30, 2004 Dear XXXXX, This is in response to your letter XXXXX in which you requested approval to use non-duty-paid alcohol to manufacture homeopathic remedies in a XXXXX oz / XXXXX ml bottle in order to supply customer demand. ... Ron Hagmann A/Manager, Excise Duty Operations- Alcohol Excise duties and taxes Division Excise and GST/HST Rulings Directorate Policy and Planning Branch Revenue Canada Agency 2004/06/29 — RITS 52760 — Cooking Wine ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... During the information session, CRA presented, and subsequently confirmed in writing that our proposed regulations will in effect carry the same main points as they do now as it relates to stamp placement: Current regulations proposed to remain • All packages of tobacco products (domestic or imported) must be stamped in a conspicuous location • In a manner that seals the package • The stamp must be applied directly on the smallest tobacco package available to the consumer • The stamp must not interfere with any other federal or provincial government packaging or labeling requirements. This is inferred today, but will be specified in the new regulations Proposed new items to be added • Placement must not negatively affect the security features of the stamp • Stamp will be placed under the cellophane over-wrap. ...

Preston Gallant, CGA Manager Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate XXXXX TOBACCO PRODUCTS- EXCISE TAX AND DUTY RATES (Ways and Means Motion- effective June 18, 2002)- Rate changes are indicated in bold- All Provinces and Territories- Regular Domestic Markets CIGARETTES Excise Tax (rate per 5 or fraction of 5 cigarettes) Excise Duty (rate per 1000) mass <1361 grams | mass > 1361 grams $0.25888 $27.475 1/2 $29.374 CIGARS Excise Tax Excise Duty greater of $0.065 and 65 per cent [i] * $14.786 per 1000 (In reality, the excise tax is rarely $0.03947, as the 50% rate is normally the greater.) ... (< 1.5% of production) $0.075 NOT APPLICABLE Export markets, other than to foreign duty free shops or for use as foreign ships' stores. ... (< 1.5% of production) $0.055 NOT APPLICABLE Export markets, other than to foreign duty free shops or for use as foreign ships' stores. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/02/02 — RITS 57775 — Request for a Ruling on Excise Tax on Air Conditioners ...

3 January 2003 Excise Interpretation 43488- Changements soient apportés au nom des marques prescrites Unedited CRA Tags DORS/94-749 Ann I Le 3 janvier 2003 XXXXX Numéro de dossier: 43488 XXXXX, La présente fait suite à votre lettre XXXXX dans laquelle vous demandiez que des changements soient apportés au nom des marques prescrites suivantes afin d'être conforme aux exigences de l'Organisation Mondiale du Commerce: XXXXX ====? XXXXX XXXXX ====? XXXXX Tel que demandé, les changements seront apportés à la liste des appellations de tabac exemptées aux termes de l'annexe I du Règlement sur l'exemption de la taxe à l'exportation (produits du tabac) de la Loi sur la taxe d'accise ainsi qu'à la liste des appellations de tabac exemptées du marquage aux termes de l'annexe II du Règlement sur le tabac de la Loi sur l'accise. XXXXX ====? Vous pouvez donc commencer immédiatement la production et l'expédition des appellations commerciales susmentionnées en attendant que les modifications aux règlements soient officiellement adoptées. ...