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. ... Yours truly, Preston Gallant, B.Comm., CGA Manager, Excise Duty Operations- Alcohol Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Revenue Canada Agency 2007/03/15 — RITS 86372 — Requirement to be Licensed ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Joan Thompson Rulings Officer Excise Taxes and Other Levies 2008/02/19 — RITS 101808 — Application of the ATSC to Sub-Charter Flights ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Denis Linteau Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/04/01 — RITS 56283 — Part I Tax on Insurance Premiums ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... For any new processes in which you might plan to use ethyl alcohol or for any alterations of the existing process, we ask that you seek our advance approval to determine whether the alcohol is indeed destroyed "... to the extent approved by the Minister. ... Sincerely, Ron Hagmann A/Manager Excise Duty Operations- Alcohol Excise Duties and Taxes Division Attachment c.c.: XXXXX XXXXXDaniel Ducharme Laboratory and Scientific Services Directorate Canada Border Services Agency 2004/06/30 — RITS 52235 — Request to Increase the Purchasing Size for Homeopathic Remedies ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... However, as a matter of administrative policy, excise tax is not imposed on the following: •   inexpensive items of jewellery having a manufacturer's sale price or a duty paid value of $3.00 each or less; and •   articles of a religious nature or significance such as crosses, including crosses which incorporate precious or semi-precious stones or imitations thereof. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duty and Tax Division Excise and GST/HST Rulings Directorate 2005/10/04 — RITS 59529 — Exemption for Diesel Fuel Used in the Generation of Electricity ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... SWLN–4, titled " Security Requirements for Non-Resident Persons and Persons Without a Permanent Establishment in Canada " (Export Notice). ... Manager Softwood Lumber Unit Excise Duty and Tax Division Excise and GST/HST Rulings Directorate 2008/03/10 — RITS 100968 — Excise Tax and the Government of the NWT ...

. / 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. ... You have submitted a sample copy of an insertion order […] dated [mm/dd/yyyy], which reflects the charges for the advertising services and the HST charged. ... In addition, GST/HST Memorandum 4.5.3, Exports – Services and Intellectual Property, describes the exclusions for zero-rating under section 7 of Part V of Schedule VI. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... However, as a matter of administrative policy, excise tax is not imposed on the following: •   inexpensive items of jewellery having a manufacturer's sale price or a duty paid value of $3.00 each or less; and •   articles of a religious nature or significance such as crosses, including crosses which incorporate precious or semi-precious stones or imitations therof. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Taxes and Special Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2005/10/26 — RITS 55698 — Application of Excise Tax to Modular Links ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following is an example of how the importer is determining the value of each cut and polished diamond: Pieces: (# of stones) 1405 Carats: 70.15 Price: $35.00 US Total Cost: $2,455.25 To determine the value of each stone, the following calculation is made: 70.15/1405 =.0499 carats x 35.00 = $1.75 The importer contends that, based on this calculation, each stone is valued at $1.75 and is under the $3.00 administrative exemption and, therefore, is not subject to excise tax. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2005/10/26 — RITS 64175 — Small Manufacturers Under the Excise Tax Act ...

. / 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. ... Cigarettes, as defined, include any roll or tubular construction other than cigars or tobacco sticks that are intended for smoking, and are subject to duty at the applicable rate of 42.5 ¢ per five cigarettes or fraction thereof contained in any package. ... Therefore, in the example you cited in your correspondence, the 20 “slim” cigarettes contained in one package would be considered 40 “cigarettes” for Excise Duty purposes, and the application of Excise Duty would thus be 42.5 ¢ per five “cigarettes”, multiplied by 8 (total 40), resulting in an applicable duty rate of $3.40 per package. ...