Search - 哈尔滨到北京 公里数
Results 121 - 130 of 254 for 哈尔滨到北京 公里数
Excise Interpretation
30 January 2006 Excise Interpretation 65429 - Application of Excise Tax to Items Containing Precious Metals
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... As a matter of administrative policy, excise tax is not imposed on the following: • Schedule I goods having a manufacturer's sale price or duty paid value of less than $3.00; and • Schedule I goods of a religious nature or significance. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2006/01/03 — RITS 76655 — Excise Tax on Watches, Post Bill C-259 ...
Excise Interpretation
22 February 2007 Excise Interpretation 81357 - 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. ... Examining the wording in question within its internal context, we are of the view that there is a link between "... the contract of insurance" referred to in the preamble to subsection 4(1) of the ETA, and the subsequent wording that refers to "... the business of insurance... ... Yours truly, Douglas Wood, CGA Rulings Officer Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2007/01/25 — RITS 82854 — Eligibility for an Excise Tax Refund on Purchases of Aviation Fuel ...
Excise Interpretation
22 April 2013 Excise Interpretation 151462 - FET End-User Refund under 68.01(2)
. / 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. ...
Excise Interpretation
16 November 2005 Excise Interpretation 58731 - Follow-Up - Request for additional information
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Subsection 70(4) of the ETA state that "... No drawback shall be granted under this section unless the person applying therefor provides such evidence in support of the application as the Minister may require. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/10/31 — RITS 62196 — "Goldsmiths' and Silversmiths' Products" ...
Excise Interpretation
3 August 2016 Excise Interpretation 175386 - Part I of the Excise Tax Act: Request for exemption for […][XYZ] [on insurance premiums]
INTERPRETATION REQUESTED You would like to know: (i) whether […][XYZ is exempt from] paying the 10% excise tax on insurance premiums for […][an insurance policy]; (ii) the time period for the exemption; […] STATEMENT OF FACTS […][The excise tax generally applies to certain classes of] insurance […] at a rate of 10% on the net premiums paid or payable […] during the immediately preceding calendar year [in respect of an insurance contract]. ... It is underwritten by […], a non-authorized insurer. I understand that this policy was not reported by a broker on Form B241 [Excise Tax Return – Broker]. ... ADMINISTRATIVE MATERIALS ETSL Memorandum 7.1 [X7.1- Special Levies – Insurance Premiums] elaborates on the application of this 10% excise tax. ...
Excise Interpretation
5 July 2007 Excise Interpretation 95225 - 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. ... For each example, we will make the following assumptions regarding the application of the Customs Act and the Customs Tariff: • The value of each cigar as it would be determined for the purpose of calculating an ad valorem duty on the cigar in accordance with the Customs Act is $1.00 • The value of each cigar container as it would be determined for the purpose of calculating an ad valorem duty on the container in accordance with the Customs Act is $2.00 • Neither the cigars nor containers are subject to duty under section 20 of the Customs Tariff (CT) Example 1 A company imports 10,000 cigars for resale. ... Smith Excise Duty Operations- Tobacco Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2008/01/16 — RITS 97242 — Part I Tax on Insurance Premiums (Other Than Marine) ...
Excise Interpretation
25 June 2013 Excise Interpretation 153890 - Excise Tax on Gasoline - Spillage Loss
. / 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 the following: • A licensed wholesaler sells gasoline to a gas station at the retail level. • The fuel is delivered from the wholesaler to the retailer via tanker truck. • Upon transfer of the fuel into the tanker truck at the terminal of the wholesaler, the invoice to the customer is generated. • Federal excise tax is charged on the sale of the gasoline. • At the time of delivery, there is a small spillage of gasoline such that the gasoline delivered to the retailer is less than the amount charged on the invoice. • Now, the wholesaler wishes to issue a credit to the retailer to refund the part of the selling price of the gasoline that was spilled, and concurrently wants to issue a refund of the federal excise tax that was charged on that spilled portion of gasoline. ...
Excise Interpretation
14 November 2005 Excise Interpretation 64730 - Application of Excise Tax to Jewellery
. / 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 ...
Excise Interpretation
3 January 2006 Excise Interpretation 76655 - Excise Tax on Watches, Post Bill C-259
. / 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 ...
Excise Interpretation
21 September 2011 Excise Interpretation 136938 - EXCISE INTERPRETATION - Application of the Excise Tax Act to refund claims for diesel fuel used to generate electricity
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. ...