Search - 德国民法典第1993条

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GST/HST Interpretation

18 July 1994 GST/HST Interpretation 1994-07-18[1] - Interpretation of Section 23 of Part VI of Schedule V to the Excise Tax Act with Respect to the Delivery of Water

18 July 1994 GST/HST Interpretation 1994-07-18[1]- Interpretation of Section 23 of Part VI of Schedule V to the Excise Tax Act with Respect to the Delivery of Water Unedited CRA Tags ETA Sch V, Part VI, 23 XXXXX XXXXX July 18, 1994 This refers to your facsimile and memorandum to us dated July 28 and October 15, 1993, respectively, concerning our interpretation of section 23 of Part VI of Schedule V to the Excise Tax Act with respect to the delivery of water. ...
GST/HST Interpretation

24 February 1994 GST/HST Interpretation 1994-02-24[1] - Application de la TPS à la fourniture d'un repas par un établissement de santé comme une clinique médicale ou un centre de soins de jour au profit d'un patient

V, partie II, 2 XXXXX [Application de la TPS à la fourniture d'un repas par un établissement de santé comme une clinique médicale ou un centre de soins de jour au profit d'un patient] Madame, Je fais suite au message que vous avez transmis par télécopieur le 10 août 1993 à Mme Joanne Houlahan au sujet de la signification de l'expression "restauranté cafétéria ou autre établissement semblable où l'on sert des repas" que l'on trouve à l'article 1 de la partie II de l'annexe V de la Loi sur la taxe d'accise. ...
GST/HST Interpretation

4 August 1994 GST/HST Interpretation 11640-4(glr)[2] - Soft Drinks Sold in a Duty Free Shop

VI/V/11 Attention: XXXXX August 4, 1994 Attached is a copy of a memorandum dated September 22, 1993 (File: XXXXX), written by Mr. ...
GST/HST Interpretation

10 August 1994 GST/HST Interpretation 11925-5 - Application of the GST to a Supply by Way of Lease

Please note, however, that as set out in the letter of August 26, 1993, to XXXXX, it is still the Department's view that there is a supply of the right to use real property being made to XXXXX, whether by way of lease, licence or similar arrangement. ...
GST/HST Interpretation

5 April 1994 GST/HST Interpretation 11785-5 - Definition of Automobile for Purposes of Subsection 340(3) of the Excise Tax Act

An auditor from your office raised an assessment against a XXXXX, XXXXX, in September 1993. ...
GST/HST Interpretation

24 February 1998 GST/HST Interpretation HQR0001006 - Schedule VI, Part V, Section 21 to the Excise Tax Act

Ryhorchuk Legislative References: Schedule VI, Part V, section 21 to the Act Department of Finance Explanatory Notes dated February 1993                                                 Roget's II The New Thesaurus Policy Statement P151 NCS Subject Code: 3 ...
GST/HST Interpretation

22 January 1995 GST/HST Interpretation 1995-01-22 - GST Treatment of Activities and Projects Undertaken by a Non-Profit Organization

This ratio could be used in determining ITCs for all claim periods in 1993. ... As indicated under "Facts", XXXXX total revenues in 1993 XXXXX. ... Accordingly, we confirm that XXXXX is a qualifying non-profit organization in 1993, 1994 and 1995. ...
GST/HST Interpretation

27 May 1994 GST/HST Interpretation 1994-05-27 - Input Tax Credits and the Taxable Status of Insurance, Freight and Handling Charges

27 May 1994 GST/HST Interpretation 1994-05-27- Input Tax Credits and the Taxable Status of Insurance, Freight and Handling Charges Unedited CRA Tags ETA 143(1); ETA 240(3) XXXXX XXXXX Subject: XXXXX Dear XXXXX I refer to a memorandum of February 4, 1993 from XXXXX and our interim reply of May 28, 1993, concerning XXXXX. ...
GST/HST Interpretation

15 March 1994 GST/HST Interpretation 1994-03-15 - Statut du sous le régime de la TPS

15 March 1994 GST/HST Interpretation 1994-03-15- Statut du sous le régime de la TPS Unedited CRA Tags LTA 123(1), 259(1), 259(3) XXXXX Madame, La présente fait suite à votre lettre du 21 décembre 1993 adressée à Madame Joanne Houlahan au sujet du statut du XXXXX sous le régime de la TPS, ainsi qu'à la lettre du 8 novembre 1993 qui vous a été envoyée par XXXXX ce sujet. ...
GST/HST Interpretation

11 August 1995 GST/HST Interpretation 11643-1 - Draft Application Ruling Concerning the Tax Status of a Sale of Real Property Pursuant to an Order of the Alberta Court of Queen's Bench (the "Court")

Facts On June 2, 1993, the plaintiffs in an action, XXXXX and XXXXX obtained from the Court a judgement for fraud against the defendant, XXXXX, and were awarded damages in the amount of XXXXX On June 4, 1993, XXXXX attempted to defraud the plaintiffs of the judgement debt by conveying title to a property, XXXXX to a corporation, XXXXX The plaintiffs sought further relief from the Court. ...

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