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If you are unsure if an employer-employee relationship exists between two parties, you can request a ruling from the CPP/EI Rulings, Revenue Collections Division of your local Tax Services Office using form CPT1, " Request for a Ruling as to the Status of a Worker under the Canada Pension Plan and/or Employment Insurance Act ". ... Yours truly, Carolle Mercier Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate ...

Under the new Act, the term "tobacco marking" is defined at section 2 to be "... prescribed information that is required... to be printed on or affixed to a container of tobacco products that are not required... to be stamped". On the other hand "stamped" is defined, to indicate "... that duty, other than special duty, has been paid on the product". Also, the absence of stamping on a tobacco product will be treated under section 36 of the new Act as "... notice to all persons that [excise] duty has not been paid". ...

. •   Membership in the XXXXX ("the library") is free and available to all residents of the municipality. •   In addition to various services, the library supplies the use of printed and audio books, printed magazines, videos, and university/college calendars. •   All lending materials are provided free of charge, subject to fines for late return. ...

. / 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 Specialty Tax Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] Case Number: ###### July 6, 2023 Dear [Client]: Subject: LUXURY TAX RULING Transitional rules relating to luxury tax payable on vehicles Thank you for your letter dated [mm/dd/yyyy], concerning the application of the luxury tax on a vehicle that you are purchasing. ... On [mm/dd/yyyy], you placed a pre-order for a new vehicle priced over $100,000 from a vendor and you provided a non-refundable deposit of $[…]. 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. ... As per the terms of the agreement, the customer made a $[…] non-refundable partial payment towards the purchase of the subject vehicle. ... The vehicle is a [subject vehicle] with a list price of $[…] plus tax. 6. ...

. / 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. ... [Client] remitted the luxury tax on the sales of [#] subject vehicles made to their customers, resulting in the double incidence of the luxury tax. Interpretation Requested You would like the Canada Revenue Agency (CRA) to advise if [Client] is entitled to a refund of the amount, equal to the luxury tax, paid to the [Manufacturer], on the purchase of the [#] subject vehicles. ...

. / 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. ... The customer paid a deposit of $[….] 3. The motor vehicle was expected to be delivered to the customer by the end of 2021. 4. ... The customer paid a deposit of $$[….]. 3. On [mm/dd/yyyy], the [Company] was acquired by [Client] (dba: [Client]). 4. ...

. / 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. ... A review of your request indicates the following: 1. […] (the Supplier) and the SLFI are closely related companies that have had a section 150 election in place since [yyyy]. 2. ... In our prior letter of [mm/dd/yyyy], […], we ruled that the cancellation of the Supplier’s GST/HST registration did not cancel the election under section 150 since the Supplier would have been required to be registered (was a registrant) throughout the period in question. 4. ...