Search - 哈尔滨到北京 公里数

. / 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 that you would like CRA to confirm that the Part I tax on insurance premiums other than marine would not apply to insurance papers issued in the name of […] or […], as the […][Province X] considers the insurers licensed under their legislation to transact the business of insurance no matter what address is stated on the insurance paper. ... Yours truly, Sharon Kendall Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... It is interesting to note that pursuant to subsection 202.17(1) (footnote 4: http://www.tc.gc.ca/CivilAviation/Regserv/Affairs/cars/Part2/202.htm#202_17) of the Canadian Aviation Regulations (the "CARs"), subject to subsections 202.17(3) & (4) of the CARs, the Minister of Transport shall register an aircraft as: (a) a state aircraft; (b) a commercial aircraft; or (c) a private aircraft. ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise & GST/HST Rulings Directorate 2005/10/28 — RITS 62435 — Application of Subsection 4(4) of 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. ... Leclaire Gestionnaire Opérations des droits d'accise- tabac Division des droits et des taxes d'accise 2005/05/02 — RITS 59118 — Part I of 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. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2006/03/24 — RITS 78343 — Importation of Denatured and Undenatured Alcohol ...

Your activities in your jewellery business are more specifically described below: •   purchase finished (i.e. cut and polished) single diamonds and sell in your retail store; •   purchase finished diamond stud earrings and diamonds rings and sell in your store; •   supply finished diamonds (from your own inventory) to manufacturers in XXXXX who produce rings and pendants, which you sell in your retail store. ... Further, in the ETA, "manufacturer or producer" includes what is referred to as a " legal manufacturer". ... Yours truly, Doug Rollins Manager Excise Taxes Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/03/17 — RITS 59196 — Excise Tax Rates on Jewellery, etc. ...

Preston Gallant, CGA Manager Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate XXXXX TOBACCO PRODUCTS- EXCISE TAX AND DUTY RATES (Ways and Means Motion- effective June 18, 2002)- Rate changes are indicated in bold- All Provinces and Territories- Regular Domestic Markets CIGARETTES Excise Tax (rate per 5 or fraction of 5 cigarettes) Excise Duty (rate per 1000) mass <1361 grams | mass > 1361 grams $0.25888 $27.475 1/2 $29.374 CIGARS Excise Tax Excise Duty greater of $0.065 and 65 per cent [i] * $14.786 per 1000 (In reality, the excise tax is rarely $0.03947, as the 50% rate is normally the greater.) ... (< 1.5% of production) $0.075 NOT APPLICABLE Export markets, other than to foreign duty free shops or for use as foreign ships' stores. ... (< 1.5% of production) $0.055 NOT APPLICABLE Export markets, other than to foreign duty free shops or for use as foreign ships' stores. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... I have enclosed a copy of Memorandum ET 308 " Exports " for your information. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Sharon Kendall Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2007/07/05 — RITS 95225 — Calculation of Duties on Imported Cigars ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Jet fuel purchases for a domestic leg of an international flight can be sold for use as Ships' Stores provided the following two conditions are met: •   No passengers have deplaned or any cargo has been unloaded on the domestic leg of the international flight; and •   XXXXX must provide XXXXX with form K36A Ships' Stores Declaration and Clearance Certificate that has been authorized by the Canada Border Services Agency (Canada Customs) for such voyage. ... Yours truly, Darren Weiner Excise Taxes Unit Excise Duties and Taxes Division Division Excise and GST/HST Rulings Directorate 2005/05/30 — RITS 60715 — Application of Excise Tax on Gasoline Purchased for Use to Denature Ethyl Alcohol ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX will have to purchase diesel fuel under the existing CRA end-user refund policy, which is as follows: •   If at time of purchase, the use of the goods was known to be for an excise tax-exempt purpose, the goods must be purchased exempt of excise tax by furnishing an excise tax exemption certificate or other acceptable documentation to the supplier; or •   If at time of purchase, it was not possible to determine the use of the goods, or the goods had both excise tax-exempt and taxable uses, the goods must be purchased on an excise tax-paid basis. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/04/25 — RITS 78001 — Paragraph 260(2)(f) of the Excise Act, 2001 ...