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GST/HST Interpretation
25 January 1995 GST/HST Interpretation 11880-7, 11900-7 - L'application du paragraphe 259(8), auparavant le paragraphe 259(13), de la Loi sur la taxe d'accise (LTA), aux demandes de remboursement produites par des organismes qui appartiennent à plus d'une catégorie d'organismes publics
25 January 1995 GST/HST Interpretation 11880-7, 11900-7- L'application du paragraphe 259(8), auparavant le paragraphe 259(13), de la Loi sur la taxe d'accise (LTA), aux demandes de remboursement produites par des organismes qui appartiennent à plus d'une catégorie d'organismes publics Unedited CRA Tags LTA 259 le 25 janvier 1995 Paragraphe 259 Dossier 11880-7 et 11900-7 (DD) Réf. art. 259 XXXXX XXXXX Madame, Nous avons bien reçu votre lettre en date du 28 mai 1993 au sujet de l'application du paragraphe 259(8), auparavant le paragraphe 259(13), de la Loi sur la taxe d'accise (LTA), aux demandes de remboursement produites par des organismes qui appartiennent à plus d'une catégorie d'organismes publics. ...
GST/HST Interpretation
26 May 1995 GST/HST Interpretation 11585-35[3] - Exercice du droit de retrait suite à la vente d'un immeuble pour taxes municipales impayées -
Cependant, le Ministère a pallié à cette lacune et a clarifié leur signification dans l'énoncé de politique P-111 daté du 25 mai, 1993. ...
GST/HST Interpretation
17 February 1995 GST/HST Interpretation Reference: ETA 261 - Visit to - Cross-Border Issues
While the policy (P-047) is being updated you should continue to administer the program based on information contained in: • Press Release dated March 10, 1992; • Memorandum to Regional Directors dated March 25, 1992; • Explanatory notes to the legislation relating to the GST- September 1992 and February 1993; and • TIB B-069. ...
GST/HST Interpretation
6 February 1995 GST/HST Interpretation 1995-02-06 - Application of the GST on the Supplies of Exclusive Copyright and Recording Services
6 February 1995 GST/HST Interpretation 1995-02-06- Application of the GST on the Supplies of Exclusive Copyright and Recording Services February 6, 1995 XXXXX On September 10, 1993, you sent a copy of a letter you wrote to XXXXX for the purpose of obtaining a confirmation of the position you took in your letter. ...
GST/HST Interpretation
1 May 1995 GST/HST Interpretation 11830-1[4] - Tax Status of Publications and Memberships
XXXXX This is in reply to your round trip memo dated March 19, 1993 concerning the tax status of publications and memberships supplied by the XXXXX. ...
GST/HST Interpretation
22 March 1995 GST/HST Interpretation 1995-03-22 - Adjusting and Appraisal Services
The definition "financial service" was amended in 1993 by the addition of paragraph (j.1) to include the services of damage appraisals provided to insurers or adjusters. ...
GST/HST Interpretation
1 April 1996 GST/HST Interpretation 11635-10[1] - Sale of remainder interest in real property
Fact: In September 1993, you received a letter from XXXXX to which you responded in the same month. ...
GST/HST Interpretation
1 May 1995 GST/HST Interpretation 1995-05-01[2] - Application of the GST to Supplies of Magazine Subscriptions
1 May 1995 GST/HST Interpretation 1995-05-01[2]- Application of the GST to Supplies of Magazine Subscriptions Unedited CRA Tags ETA Sch V, Part VI, 2(e) File: 11830-1(MB) Doc: 587G Ref: ss. 2(e), Pt VI, Sch V XXXXX May 1, 1995 Dear XXXXX This is in reply to your round trip memo dated March 19, 1993 concerning the tax status of publications and memberships supplied by the XXXXX. ...
GST/HST Interpretation
23 February 1995 GST/HST Interpretation 11925-3-1[1] - Status Under the GST of Reimbursements of Election Expenses Paid to Federal Political Parties Pursuant to Section 322 of the Canada Elections Act (i.e., "CEA")
., the fraction for April 1993 to March 1994 was 169.6/88.9). 4) Pursuant to section 322 of the CEA, where a registered party has expended more than 10 percent of its election expenses limit, the party will be entitled to receive an amount equal to twenty two and one half percent of the amount of election expenses set out in the registered party's return. 5) On receipt of a registered party's election expense return and the auditor's report, the Chief Electoral Officer transmits to the Receiver General of Canada a certificate setting out the amount that is twenty two and one half percent of the registered party's election expenses (if the party's election expenses are greater than 10%). ...
GST/HST Interpretation
27 April 1995 GST/HST Interpretation 1995-04-27 - Application of GST on Supply of an Advertising Service
Pursuant to policy statement P-062 dated May 25, 1993, a licence of real property does not normally confer exclusive possession of the property to the licensee but is in the nature of a right or privilege to enter upon and use grantor's land in a certain manner or for a specified purpose. ...