Search - 司法拍卖网 人民法院

30 June 1995 GST/HST Interpretation 11645-3-4/11650-1/11685-9- Mail Order Goods / Cataloguers- Draft letter to Unedited CRA Tags ETA 169  XXXXX 11645-3-4/11650-1/11685-9 (sjm) Revenue Canada XXXXX June 30, 1995 Subject: Mail Order Goods / Cataloguers- XXXXX I acknowledge receipt of your letter of June 5, 1995, addressed to Susan Mailer, Manager of the GST Imports Unit, which was received in our office on June 13, 1995, regarding the above-noted subject. ...

14 April 2000 GST/HST Interpretation 7741R- Review of Case HQR0001347 / 7741: Medical Clinic Contracting with Physicians Unedited CRA Tags ETA Sch V, Part II XXXXX XXXXX XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5Case: 7741 Attention: XXXXX April 14, 2000 Subject: Review of Case HQR0001347 / 7741: Medical Clinic Contracting with Physicians Dear Sir/Madam: This is in reply to your facsimile of January 13, 2000, in which you provided us with comments from XXXXX concerning our interpretation letter of December 3, 1999, Case HQR0001347/7741, addressed to XXXXX of your firm. ...

17 September 2015 Excise Interpretation 168360- – Application de la taxe d’accise sur les climatiseurs installés dans les véhicules électriques Unedited CRA Tags LTA Ann. ... En 1977, la Loi fut modifiée pour inclure une taxe d’accise de 100 $ sur les climatiseurs conçus pour être installés dans certains véhicules. L’article 7 de l’annexe I de la Loi énonce qu’une taxe de 100 $ est imposée sur : « 7.  ...

En 1977, la Loi fut modifiée pour inclure une taxe d’accise de 100 $ sur les climatiseurs conçus pour être installés dans certains véhicules. L’article 7 de l’annexe I de la Loi énonce qu’une taxe de 100 $ est imposée sur : « 7.  ... Donc, la taxe d’accise de 100 $ est imposable sur les climatiseurs conçus pour être installés dans un véhicule électrique. ...

7 December 1998 GST/HST Interpretation HQR0001417- Meal Vouchers & Input Tax Credits Unedited CRA Tags ETA 236(1); ITA 67.1(1); ITA 67.1(2); ITA 67.1(4) TO: XXXXX XXXXX XXXXX FROM: Douglas Wood A/Rulings Officer General Operations Unit GST/HST Rulings and Interpretations Subject: XXXXX Meal Vouchers & Input Tax Credits Thank you for your memorandum of October 29, 1998, with respect to XXXXX and their request for a ruling regarding their entitlement to input tax credits and meal vouchers issued to their passengers. Background Based upon the information provided in your memorandum, it is our understanding that: •   In the event of a flight delay (or for V.I.P. passengers), XXXXX issues meal vouchers to its passengers which are redeemable at food concession stands in Canadian airports. The meal vouchers are for a fixed dollar amount. •   At the end of the month, an invoice is sent by the private corporation at the airport, understood to XXXXX together with the meal vouchers and purchase receipts to XXXXX[.] •   The amount invoiced to XXXXX is equal to the actual amount of the purchase by the passenger where the amount of the food or beverages is less than the face value on the voucher. •   The amount invoiced to XXXXX is equal to the dollar value of the voucher where the passenger's purchase equalled the value of the voucher, or was only slightly more than the value of the voucher. •   In the latter event, unless the difference was significant, it is understood that neither the passenger, nor XXXXX would be charged more than the voucher value. •   XXXXX has been claiming input tax credits equal to XXXXX of the tax paid on the value of the consideration for the meal vouchers. ...

Included with the fax was […][the] Material Safety Data Sheet (MSDS) for […][Product X] – Ethanol that […][the Company] wants to import into Canada. ... [The Company] wants to import [Product X] from […][Country A] in five litre plastic containers to clean and/or disinfect […]. 4. ... Yours truly, Tim Krawchuk Manager, Excise Duty Operations – Alcohol Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate ...

[The Association] makes supplies of services exclusively to […], an entity that is on the list of [Province X] entities entitled to full relief from GST/HST. ... The telephone number to reach a client services representative at the Charities Directorate is 1-800-267-2384. […]. ... Therefore a copy of this correspondence has been sent to […], Department of Finance Canada, for his consideration. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 137871 August 31, 2012 Dear [Client]: Subject: GST/HST RULING Tax status of feed and food mineral oil and medicinal cod liver oil – revocation of ruling This is to inform you that we are revoking the ruling issued to you dated [mm/dd/yyyy] […] as it pertains to the supply of certain grades of mineral oil and of food-grade medicinal cod liver oil […]. ... Therefore, the supply of the human use, food-grade mineral oil is zero-rated when supplied as an ingredient for food for human consumption.   ... Its supply is thus not zero-rated as a basic grocery and is taxable. […] These rulings are subject to the qualifications in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. ...

18 January 2024 GST/HST Ruling 245207- INTERPRETATION – [Requirement to file an information return for reporting institutions] Unedited CRA Tags ETA Part IX, 150(1), 273.2(2) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... RULING REQUESTED You would like to know whether […][X] (BN […]), would be a reporting institution under subsection 273.2(2) of the ETA and would be required to file Form GST111 for each fiscal year in which it is party to an election under section 150 of the ETA that is in effect. ... If you require greater certainty regarding whether certain amounts constitute income for income tax purposes, you may request a ruling from the Income Tax Rulings Directorate. […] We can also provide the following general information related to the application of the deeming provisions in subsection 150(1) of the ETA as a result of making the election under that provision. ...

19 July 2017 Excise Ruling 184178- – Flavourings in Canadian Whisky Unedited CRA Tags EA2001/Part 4- (59-158) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 184178 [Addressee] Dear [Client]: Subject: EXCISE Ruling Flavourings in Canadian Whisky Thank you for your letter received at […] Tax Services Office on [mm/dd], 2017. ... RULING REQUESTED You requested a ruling on […] allowed for use as a flavouring in Canadian Whisky. ...