Search - 广东省2005政府工作报告 一小发展 金句

24 October 2005 GST/HST Ruling 58545- Sale of Vacant Land Unedited CRA Tags ETA 123(1) residential complex; ETA 123(1) residential unit; ETA 136(2); ETA Sch V, Part I, 5 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Section 5 of Part I of Schedule V generally provides that the subsequent sale of the multiple unit residential complex is an exempt supply provided that: •   ITCs were not claimed with respect to the last acquisition of or improvements made to the complex after the complex was last acquired by the builder; and •   after the complex was last received by the builder, there was not a substantial renovation of the complex. ... Antonelli Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/10/06 — RITS 60011 — Application of GST/HST to [Fortifying Fruit Beverages] ...

7 December 2005 GST/HST Ruling 63876- A Box of Cookies Packaged for Sale to Airlines and Institutions Unedited CRA Tags ETA Sch VI, Part III, 1(m) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX XXXXX Case Number: 63876December 7, 2005 Subject:  GST/HST RULING A Box of Cookies Packaged for Sale to Airlines and Institutions Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of a box of XXXXX cookies. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/11/29 — RITS 65402 — Application of GST/HST to Purse Winnings ...

5 April 2005 GST/HST Ruling 58722- Personal Support Workers Supplied to a Hospital Unedited CRA Tags ETA 227; ETA 261; ETA 296; ETA 298; SOR/91-51 17(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. TO: XXXXX XXXXX XXXXX FROM: Anne Kratz General Operations and Border Issues Division SUBJECT: Quick Method user failed to take 1% rate reduction DATE: April 5, 2005 CASE NUMBER: 58722 ISSUE: A client elected to use the Quick Method (QM) approximately XXXXX years ago. ... Should you have any further questions regarding this matter, please do not hesitate to contact me at (613) 954-7931. 2005/04/15 — RITS 59054 — Entitlement by the XXXXX to an 83% Public Service Body Rebate ...

8 March 2005 GST/HST Ruling 58291- Supply of Laundry Facilities by Condominium Corporation Unedited CRA Tags ETA Sch V, Part I, 13; ETA Sch V, Part I, 13.3 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXXCase Number: 58291NCS Code: 11950-1 March 8, 2005 Subject:  GST/HST APPLICATION RULING Supply of laundry facilities by Condominium Corporation Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies made by your client, a residential condominium corporation (RCC), to its residential condominium unit owners and lessees. ... Yours truly, Carmela Antonelli Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/03/29 — RITS 58721 — [Application of Section 159 to the Supply of Parking] ...

29 March 2005 GST/HST Ruling 58721- Application of Section 159 to the Supply of Parking Unedited CRA Tags ETA 159; ETA 165(1); ETA 160 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXXCase Number: 58721 XXXXX March 29, 2005 Subject:  GST/HST APPLICATION RULING XXXXX Dear XXXXX: Further to our telephone conversation XXXXX, XXXXX has been completed. ... Yours truly, Susan Mills Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/03/10 — RITS 59013 — FMV XXXXX Meeting ...

18 February 2005 GST/HST Ruling 57507- Importation of the XXXXX [Medical Device] Unedited CRA Tags ETA 212; ETA 213; ETA Sch VI, Part II; ETA Sch VII, 1; ETA Sch VII, 2; ETA Sch VII, 3; ETA Sch VII, 4; ETA Sch VII, 5; ETA Sch VII, 6; ETA Sch VII, 7; ETA Sch VII, 8; ETA Sch VII, 9; ETA Sch VII, 10 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. XXXXX XXXXX XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 57507 XXXXX XXXXX February 18, 2005 Subject: GST/HST APPLICATION RULING Importation of the XXXXX Dear XXXXX: Thank you for your letter XXXXX (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ... Yours truly, Donato Licursi Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/10 — RITS 49116 — GST/HST Treatment of Site Leases ...

14 November 2005 GST/HST Ruling 63323- New Housing Rebate- Sale of complex by Estate Unedited CRA Tags ETA Sch VI, Part III, 1(n) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXXXXXX Case Number: 63323November 14, 2005 Subject: GST/HST RULING Juice derived from XXXXX Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the tax status of juice derived from XXXXX. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/11/30 — RITS 64060 — Cancellation of Prepaid Funeral Arrangements ...

8 June 2005 GST/HST Ruling 58732- Tax Status of Canola, Flax, Pumpkin and Borage Oils Unedited CRA Tags ETA 170(1); ETA 170(2); ETA 173(1)(d); ITA 6(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Total use in commercial activities (2 + 3) 20,000 kms Percentage of total use in commercial activities: 20,000/50,000 kms 40% ITC on annual lease costs: 40% x ($672 [xxiv] footnote 1) $269 ITC on operating costs: 40% x ($5,000 x.07) $140 Total ITC available to employer $409 Please note, however, the election is not available in respect of leased property other than passenger vehicles and aircraft. ... Should you have any further question regarding this matter, please do not hesitate to contact me at (613) 954-7931. 2005/06/20 — RITS 59136 — Section 256 New Housing Rebate ...

28 April 2005 GST/HST Ruling 59839- Construction of a replacement house Unedited CRA Tags ETA Sch V, Part I, 7(a) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX Case Number: 59839 XXXXX XXXXX April 28, 2005 Subject: GST/HST RULING Park Lot Lease & Development Fees Dear XXXXX: Thank you for the additional information you sent by fax XXXXX concerning the application of the Goods and Services Tax (GST) in respect of park lot development fees (PLDFs) and the annual land rental fees for provincial park lots. ... Yours truly, Daryl Hooley Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/05/03 — RITS 59996 — Proof of Delivery to a Reserve ...

8 April 2005 GST/HST Ruling 51793- Application of GST/HST to Charity's Operations Unedited CRA Tags First Nation Legislation Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence TO: Derrick Smith Policy and Planning FROM: Dave Caron Aboriginal Affairs Unit Excise & GST/HST Rulings Directorate CASE NUMBER: 51793 DATE: April 8, 2005 Subject: The eligibility of a daycare activity for the self-government refund This memorandum is in response to a question that you posed to us concerning the self-government refund. ... Dave Caron Manager Aboriginal Affairs Unit Excise & GST/HST Rulings Directorate Attachment: Flowchart of the self-government refund's elimination process. ... It does not replace the law. 2005/04/04 — RITS 52246 — Conversion XXXXX from a Long-term Care Facility into Seniors' Apartments ...