Search - 微信撤回和删除的区别 官方

. / 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. ... Cigarettes, as defined, include any roll or tubular construction other than cigars or tobacco sticks that are intended for smoking, and are subject to duty at the applicable rate of 42.5 ¢ per five cigarettes or fraction thereof contained in any package. ... Therefore, in the example you cited in your correspondence, the 20 “slim” cigarettes contained in one package would be considered 40 “cigarettes” for Excise Duty purposes, and the application of Excise Duty would thus be 42.5 ¢ per five “cigarettes”, multiplied by 8 (total 40), resulting in an applicable duty rate of $3.40 per package. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The FCTIP provides GST/HST relief to non-residents for: • all of the GST/HST paid on accommodation sold to non-resident tour operators that are not registered for the GST/HST and that include the accommodation in eligible tour packages sold to non-residents, and • generally 50% of the GST/HST paid on eligible tour packages that are sold to non-resident consumers and non-resident organizations or businesses that are not registered for the GST/HST, including tour operators. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... This paragraph provides, in part, that a person is a builder of a residential complex if: • the person acquires an interest in the complex before it has been occupied by an individual as a place of residence or lodging; or • in the case of a condominium complex or residential condominium unit, before the complex is registered as a condominium, for the primary purpose of making one or more supplies of the complex, or parts of the complex, or interests in the complex by way of sale. ...

. / 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 [Addressee] Case Number: 185882 Business Number: […] Dear [Client]: Subject: GST/HST RULING Tax status of [a snack combination of] […][a spreadable product] and […][a baked product] Thank you for your letter dated [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to […](the Product). ... Yours truly, Peter Pushkarna Rulings Officer Basic Groceries & Recapture Input Tax Credits Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate ...

Interpretation Requested Does the physical relocation into the basement of the house at this point constitute "... the day the complex is first occupied... ... The Concise Oxford Dictionary defines the term occupy to mean, "... reside, be tenant of;... ... The Houghton Mifflin Canadian Dictionary of the English Language defines the term to mean, " To dwell or reside in; be a tenant of. ...

The main differences between the "meal replacement" category and the "balanced nutritional supplement" category are the following: •   a meal replacement must provide a minimum of 225 kcal while a nutritional supplement must provide a minimum of 150 kcal; •   a meal replacement has both minimum and maximum fat content requirements, whereas there are no minimum fat content requirements for a nutritional supplement; and •   a meal replacement has minimum and maximum content requirements for listed vitamins and minerals; a nutritional supplement has similar content requirements but the minimum and maximum amounts are proportional to the caloric content of the supplement. ...

V, partie I, 6.1                                                                         Direction des décisions et de l'interprétation de la TPS/TVH Place Vanier, Tour C, 10e étage 25, avenue McArthur Vanier (Ontario)  XXXXX                                                                                K1A 0L5  XXXXX  XXXXX  XXXXX                                                                                Numéro de dossier: HQR00010223  XXXXX                                                                                Code: 11950-1  XXXXX le 15 avril, 1998 Madame, Je fais référence à votre lettre du 13 janvier dernier au sujet de l'application de l'article 191 de la Loi sur la taxe d'accise (la Loi) et à ma conversation téléphonique antérieure avec XXXXX de votre service. ... B doit s'autocotiser en vertu du paragraphe 191(3) de la Loi car toutes les conditions prévues à ce paragraphe sont remplies, entre autres, les conditions prévues aux alinéas b) et c): •   B transfère à C la possession des habitations de l'immeuble aux termes d'un bail conclu en vue de l'occupation des habitations à titre résidentiel (alinéa b). •   les locataires de C sont les premiers particuliers à occuper les habitations à titre résidentiel. ...

The following facts were provided in your correspondence and our subsequent telephone conversations: •   XCo, a Canadian resident company provides data processing services to its clients. ... The referral fee is based on the volume of sales and is paid by XCo to the bank in the month that the new client begins transacting business with them. •   As consideration for the supply of the referral services XCo issues a cheque on a monthly basis to the head office of the bank, accompanied by a report which details the number of referrals made by each branch office of the bank. ... The branch offices are located throughout Canada. •   The contract for the supply of the referral services is entered into and negotiated between XCo and the bank at a place inside Canada but outside the participating provinces. ...

Typical expenses include: Food & Board Cost of a trainer Entry fees paid to participate in a race. ... Interpretation Given Based on the information provided, a registrant would be entitled to claim input tax credits with respect to the tax paid or payable on food & board, the cost of a trainer, and the entry fees paid to participate in a race to the extent that they were consumed or used in the course of the registrant's commercial activities in accordance with section 169 of the Excise Tax Act (ETA). ... An individual who is a registrant engaged in an activity with a reasonable expectation of profit would be entitled to claim input tax credits with respect to the tax paid or payable on food & board, the cost of a trainer, and entry fees in accordance with section 169 of the ETA. ...

31 March 2000 GST/HST Interpretation 25592- Assumption Fees Paid Pursuant to an Agreement per Section 191.3, Income Tax Act Unedited CRA Tags ETA 123(1) financial instrument; ITA 191.3 XXXXXJohn Nowak Financial Institutions & Real Property March 31, 2000Case: 25592 Subject: Assumption Fees Paid Pursuant to an Agreement per Section 191.3, Income Tax Act Background Section 191.3 of the ITA generally allows a corporation to transfer all or any portion, as is specified in the agreement, of its Part VI.1 tax liability to certain related corporations provided a joint agreement for the transfer is filed with the Minister of National Revenue. ... An agreement or amended agreement has to be filed by the transferor corporation and the transferee corporation: •   not later than six months after the end of the transferor's taxation year for which the Part VI.1 tax would otherwise be payable; or •   not later than 90 days after the mailing of the notice of assessment of Part I or Part VI.1 tax payable (or notification that no tax is payable) to either corporation for the taxation year for which the agreement is filed. ...