Search - 德国民法典第1993条

The letter deals with the application of the Goods and Services Tax (GST) to a number of goods sold by your client, XXXXX In our previous rulings of December 23, 1993 and February 28, 1994 we ruled that supplies of XXXXX XXXXX were taxable under paragraph 1(d) of Part III of Schedule VI to the Excise Tax Act. ... Your letter dated February 8, 1995 confirmed that XXXXX was introduced into the Canadian market December 13, 1993, XXXXX was introduced May 8, 1991 and is available in packages of 42-15 ml bottles and XXXXX mini-packs which consist of 10-15 ml bottles were introduced August 10, 1993. ...

Prior to 1993, an NPO was assigned the "net bingo revenues" of a particular night(s). ... Beginning in 1993, the NPO received a predetermined amount based on the 1992 and 1993 average bingo earnings. ...

Policy Statement P-077 (Single and Multiple Supplies) issued August 8, 1993, outlines three questions which can be asked, as follows: 1. ... Ryhorchuk Legislative References:           Sections 142, 143, 144.1, 165 and 179 of the Act Schedule IX, Part II, section 1 to the Act Policy Statement P-077 issued August 8, 1993 Policy Statement P-078 issued July 23, 1993 XXXXX XXXXX XXXXX GST Q&As Nos. 5a.97, 6a.50, 6a.176 and 3i.56 ...

25 October 1994 GST/HST Interpretation 11645-2[2]- Application of the GST to Sales of Journals and Books Made to Non-resident Subscription Agents Unedited CRA Tags ETA 143.1; ETA 143.2; ETA 142; ETA Sch VII, 7.1 XXXXX Attention: XXXXX Dear XXXXX Thank you for your letter dated May 4, 1993, in which you request confirmation that your client, XXXXX[.] ... We recently reviewed this interpretation and have obtained a legal opinion confirming that subsection 143(2) and new section 143.1 (which applies to supplies made on and after January 1, 1993) do not apply to supplies made by registered non-residents where the prescribed publications are not sent to the recipient of these supplies at an address in Canada. ... This refers to the letter of October 20, 1993 from XXXXX requesting an interpretation of the above mentioned sections of the Excise Tax Act (the Act) with respect to the temporary importation of American boats XXXXX [i]mported by their owners for seasonal service by XXXXX border marinas. ...

An agreement (Agreement II) was entered into between XXXXX and XXXXX, as XXXXX to cover the period from October 25, 1993 to April 30, 1994. 13. Under article 5 of Agreement II, XXXXX agrees to pay XXXXX an amount of $39,000 gross per annum beginning October 25, 1993. 14. ... Are the payments made by XXXXX to XXXXX under Agreement II covering the period October 25, 1993 to April 1994 consideration for a supply? ...

2 May 1995 GST/HST Interpretation 1995-05-02- The Application of GST to Supplies of Dance Instruction by Private Dance Studios  XXXXX May 2, 1995 Dear sir: This is in response to your letter of January 6, 1993, to XXXXX concerning the application of GST to supplies of dance instruction by private dance studios. ...

However, the services supplied by XXXXX would be excluded from zero-rating because the services are: •   primarily for consumption, use or enjoyment in Canada (paragraph 7(a)); and •   in respect of tangible personal property that is to be delivered in Canada (paragraph 7(c) as it read prior to June 10, 1993); or •   in respect of tangible personal property that is situated in Canada at the time the service is performed (paragraph 7(e)- effective June 10, 1993). ...

Interpretation Given: Pursuant to section 273 of the Excise Tax Act, as amended by S.C. 1993, c. 27, an operator and a participant must indicate an effective date when they jointly elect to designate the operator as the person who is responsible for accounting for the tax. ... However, on June 10, 1993, legislative amendments to the Excise Tax Act became law, which allow departmental officials to waive or cancel penalty and interest charges where extraordinary circumstances prevented a registrant from complying with the legislation. ...

12 January 1995 GST/HST Interpretation 11890-7- Récupération de la TPS payée par les municipalités sur les intrants utilisés à la fois pour des activités exonérées et des activités taxables Unedited CRA Tags LTA 259                                                                         Dossier: 11890-7(NM) Réf: Art. 259  XXXXX le 12 janvier 1995  XXXXX Je fais suite à la lettre en date du 28 mai 1993 que vous avez envoyée à XXXXX, et à nos discussions concernant la possibilité ou non pour une municipalité de réclamer un remboursement de 57,14 % de la TPS payée sur ses achats servant à la fois dans le cadre d'activités exonérées et taxables. ... Il serait approprié de modifier votre lettre du 28 mai 1993 que vous avez fait parvenir à XXXXX au sujet de cette question et que vous les informiez de notre politique relative au recouvrement de la TPS payée sur les achats effectués par des municipalités qui font à la fois des fournitures exonérées et des fournitures taxables. ...

V/VI/21 XXXXX                                                                                 February 16, 1995 I refer to the letters of October 4, 1993 and February 1, 1994, written by XXXXX in response to the June 17, 1993 request from XXXXX of the City of XXXXX  XXXXX letters were copied to me for my comments. ...