Search - 司法拍卖网 人民法院

18 July 2000 GST/HST Interpretation 8061-- Duplicate Certificate of Registration File number: 11725-3(Case 8061, RITS # HQR0001667)July 18, 2000 MEMORANDUM FOR: XXXXX Subject: XXXXX Duplicate Certificate of Registration This refers to your e-mail dated February 11, 1999, and additional information provided on September 28, 1999, concerning whether tax applies to an amount that is invoiced by an auctioneer to a principal in respect of a duplicate certificate of registration (dcr) that is obtained by the auctioneer. ...

21 June 2000 GST/HST Ruling 31650- Packing Services Unedited CRA Tags ETA Sch VI, Part VII, 11 XXXXX XXXXX XXXXX XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, Ontario K1A 0L5File #: 31650June 21, 2000 Subject: GST/HST APPLICATION RULING Packing Services Dear XXXXX: This is further to your letter of February 14, 2000, and your subsequent telephone conversations with Patrick McKinnon, Manager, Services and Intangibles Unit, Excise and GST/HST Rulings Directorate, concerning the application of the Goods and Services Tax (GST) to the transaction described below. ...

16 May 2000 GST/HST Interpretation 25778- Application of the GST/HST to the Construction Services of a School on Land Leased from the Federal Government Unedited CRA Tags GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians; ETA 191; ETA 169; ETA 259(3) XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower "A", 14th Floor 320 Queen Street Ottawa, ON K1A 0L5Case: 25778File No: 11872-1, 2, 12May 16, 2000 Subject: GST/HST INTERPRETATION XXXXX Dear XXXXX Thank you for your letter received on January 18, 2000 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the XXXXX construction of a school on land leased from the federal government. ...

Yours truly, Bao Tran Real Property Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Encl.: Memorandum Series 1.4 (94.09) Legislative References: ETA: s. 165(1); 169, 221, 225 Sch. ...

The sale and the purchase of shares, (a share being a financial instrument under paragraph (b) of the definition of financial instrument in subsection 123(1) of the ETA) fall under paragraph (d) of the definition of financial service in subsection 123(1) of the ETA "... ...

Yours truly, Catherine Séguin General Operations Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate Legislative References: Excise Tax Act sections 123, 165, 148, 240 NCS Subject Code(s): I 11690-1 ...

Yours truly, Catherine Séguin General Operations Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate Legislative References: Excise Tax Act subsections 168(2), 168(9) and section 182 NCS Subject Code(s): I 11710-1 ...

13 March 2000 GST/HST Interpretation 7943/HQR0001549- Supply of Braille Plates for Use With Elevators Unedited CRA Tags ETA Sch VI, Part II, 8; ETA Sch VI, Part II, 30 XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa ON K1A 0L5Case: HQR0001549 / 7943March 13, 2000 Subject: GST/HST INTERPRETATION Supply of Braille Plates for Use With Elevators Dear XXXXX This in reply to your facsimile message of January 5, 1999, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of braille plates for use with elevators. ...

10 March 2000 GST/HST Ruling 8260/HQR1866- Municipality Designation for the Purposes of Claiming the GST/HST Rebate Unedited CRA Tags ETA 259(4); SOR/91-37 2 government funding XXXXX XXXXX XXXXXAttention: XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5Case: 8260 / HQR1866XXXXXMarch 10, 2000 Subject: GST/HST APPLICATION RULING XXXXX Dear Sir: I refer to your letter of May 25, 1999, concerning the designation of XXXXX (the XXXXX as a municipality for the purposes of claiming the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) rebate under subsection 259(4) of the Excise Tax Act (the Act) (our file 11894-7 dated December 18, 1998). ...

10 March 2000 GST/HST Ruling 8337/HQR0001943- Municipal Designations Unedited CRA Tags ETA 259(1); ETA 259(5) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXX XXXXX File No. 11894-7Case: HQR0001943 / 8337March 10, 2000 Subject: GST/HST APPLICATION RULING MUNICIPAL DESIGNATIONS Dear XXXXX Thank you for your facsimile received in this office on September 2, 1999, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the facts described below. ...