Search - كليشات مرتبطين

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... " Pursuant to subsection 23(2) of the ETA, the tax is payable by the manufacturer or wholesaler or by the importer of the goods on importation into Canada. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duty and Tax Division Excise and GST/HST Rulings Directorate 2005/10/26 — RITS 55567 — 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. ... In 2005, the ETA was amended by Bill C-43 and Bill C-259, with the following results: •   between February 24, 2005, and November 24, 2005, the excise tax rate on clocks (with a sale price or duty paid value of $50 or more) was 8% but effective November 25, 2005, the excise tax rate is raised to 10% until March 1, 2009, when the tax on clocks is eliminated. •   between February 24, 2005, and November 24, 2005, the excise tax on watches was 8%, but effective November 25, 2005, the excise tax on watches is eliminated. •   effective February 24, 2005, the excise tax on articles made of semi-precious stones, jewellery, precious and semi-precious stones and goldsmiths' and silversmiths' products drops to 8% and continues to drop by 2% every March 1 thereafter, until March 1, 2009, when the excise tax on these goods will be eliminated. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2006/01/12 — RITS 76937 — Excise Tax on Watches, Post Bill C-259 ...

In addition, you question [...] the federal excise tax (FET) rebate [...]. ... The matter object of your inquiry was posed to the CRA [...] in [mm/yyyy]. ... The CRA addressed the question [...] as follows: Under section 68.01, a FET end-user refund is available for diesel fuel to a purchaser if: • the purchaser uses FET tax-paid diesel fuel as heating oil; or • the purchaser uses FET tax-paid diesel fuel to generate electricity, except where the electricity so generated is used primarily in the operation of a vehicle. ...

. / 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 du revenu du Canada. ... Statement of Facts: * A commercial airline operates scheduled flights in BC and Alberta (a listed province) * The airline transports passengers and goods for members of the public * The airline is registered under the GGPPA as a registered air carrier as most of its flights are intraprovincial * Approximately 35% of flights and fuel used is for interprovincial flights between Alberta and BC * Flights arriving in Alberta from outside the province have residual fuel in the supply tank, which could have been purchased either inside or outside of a listed province Interpretation Given Unless otherwise stated, references are to Part 1 of the GGPPA: Note that the GGPPA distinguishes between fuel “brought in” to a listed province and fuel “imported” into a listed province. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Subsection 2(1) of the ETA defines a manufacturer or producer to include "... any person who, by himself or through another person acting for him, prepares goods for sale by assembling, blending, mixing, cutting to size, diluting, bottling, packaging or repackaging the goods or by applying coatings or finishes to the goods, other than a person who so prepares goods in a retail store for sale in that store exclusively and directly to consumers. ... Yours truly, Darren Weiner Excise Taxes Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/03/03 F — RITS 52964 — [Un distributeur de produits de carburant moteur] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Under section 21 of the Customs Tariff, the definition of "spirits" means, among other things, "... spirits as defined in section 2 of the Excise Act, 2001. ... Sincerely, Preston Gallant, CGA Manager Excise Duty Operations- Alcohol Excise Duties and Taxes Division 2006/12/12 — RITS 85003 — [Acceptable Levels of Concentration of Diethyl Phthalate as a Denaturant in Ethyl Alcohol That is Sold In or Imported Into Canada] ...

. / 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. ...

. / Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. [destinataire] Direction de l'accise et des décisions de la TPS/TVH Place de Ville, Tour A, 15e étage 320, rue Queen Ottawa ON K1A 0L5 Numéro de dossier: 135650 1 juin 2011 Objet: INTERPRÉTATION DE L'ACCISE [bandelettes blanche d'ouverture- tabac] [Cher client], Nous avons bien reçu votre lettre le 18 mai 2011 ainsi que des bandelettes blanches d'ouverture, provenant de produits du tabac, sur lesquels la mention " CANADA- DUTY PAID- DROIT ACQUITTÉ- QUÉBEC " apparaît. ...