Search - 德国民法典第1993条

8 September 1994 GST/HST Interpretation 11745-5(glr)[2]- Definition of Automobile Unedited CRA Tags ETA 340(3)                                                                         Telephone: (613) 954-8585 Fax: (613) 990-1233 XXXXX File: 11745-5(glr), ss. 340(3) Attention: XXXXX XXXXX September 8, 1994 Attached is a copy of a memorandum dated October 19, 1993 (File 11745-5 XXXXX), written by Mr. ...

XXXXX February 18, 1994 Subject: GST Registration — Rental of Property Dear Sirs: Your letter of September 13, 1993, addressed to our International Tax Office has been forwarded for our reply. ...

Statement of Facts 1) In December 1993, the XXXXX announced its intention to proceed with the implementation of the XXXXX. 2) XXXXX 3) XXXXX Interpretation Requested 1) What is the tax status of the XXXXX per kilometer fee that XXXXX will pay to XXXXX 2) Does the fact that the level of payment is not affected by the amount of service provided by the province have an impact on the tax status of the payment? ...

We are not aware of any written representations by Customs regarding this amendment to section 216, which took effect in 1993. ...

18 August 1994 GST/HST Interpretation 1994-08-18- Used Goods Acquired for the Purpose of Supply Unedited CRA Tags ETA 176 XXXXX Section 176                                                                         August 18, 1994 Dear XXXXX I refer to your memorandum of October 19, 1993 requesting clarification on the interpretation of subsection 176(1) of the Excise Tax Act (the "Act") and the meaning of used goods acquired for the purpose of supply with respect to claiming notional input tax credits (ITC). ... After 1993, the notional input tax credit will be available where used tangible personal property is acquired for consumption, use or supply in the course of commercial activities. ... After 1993, notional input tax credit will be available where used tangible personal property is acquired for consumption, use or supply in the course of commercial activities of the registrant. ...

XXXXX I refer to your letter of August 11, 1992, addressed to Ivan Bastasic, and your facsimile message of April 21, 1993 addressed to Owen Newell of my staff. ... The Department met with representatives of the oil and gas industry in September, 1993. ... These proposed amendments were subsequently enacted on June 10, 1993. ...

In June of 1993, House A and the related subdivided land was sold. However, the XXXXX proceeded to rent House A (a condition of the purchase and sale agreement) from the purchasers until the construction of their new house (House B) on one of the other subdivided lots was complete. ... The construction of House B on one of the remaining subdivided lots was commenced in July of 1993 and completed in November of 1993. ... The XXXXX had occupied House A as their primary place of residence and after selling both it and the vacant lot in the summer of 1993 immediately commenced construction on House B which was to form their new primary place of residence. ...

A non-registrant individual purchased a property in 1993. 2. At the time of acquisition, the property consisted of a XXXXX[.] ... Since 1993, the individual owner has m oved walls and changed the interior of the building which resulted in the building's present composition of: (a) one residential unit leased to unrelated individuals as a place of residence, left essentially the same as it was in 1993, comprising approximately 1/6th of the building, (b) one residential unit used by the owner as his primary place of residence and accounting for approximately 1/3rd of the building, (c) one business use space, comprising approximately 1/2 of the building, where the individual owner provides exempt music lessons to his clients. ... The individual will be entitled to a rebate of any GST paid in respect of improvements made to the non-residential part of the property since his 1993 acquisition of the building, up to a maximum of the tax payable, or tax that would be payable in the absence of an election pursuant to section 167 of the Act, on his supply of the non-residential property to his corporation. ...

XXXXX This is in reply to your facsimile of March 15, 1993, concerning input tax credits (ITCs) for tax payable on imported goods. ...

11 August 1994 GST/HST Interpretation 1994-08-11[2]- Penalty Assessed on a Customs Seizure Unedited CRA Tags ETA 169; ETA 212 XXXXX Sections 169, 212 (ETA) Attention: XXXXX August 11, 1994 Subject: GST INTERPRETATION ITC Claims for Customs Seizure Amounts Dear XXXXX I refer to your letter of May 2, 1993 requesting clarification on whether input tax credits (ITCs) may be claimed for any portion of the amount paid to Customs as a result of a customs seizure and also to raise concerns about the size of the penalty assessed on a customs seizure. ...