Search - 德国民法典第1993条

17 November 1993 GST/HST Interpretation 1993-11-17- Tax Status of Payments Made for the Supply of Capacity Power Generated by Electricity Unedited CRA Tags ETA 123(1) supply XXXXX XXXXX XXXXX File: I11(GN) Leg. Ref.: 123                                                                         November 17, 1993 This is in reply to your correspondence of February 26, 1993 with documents attached wherein you request our comments on a grant from XXXXX to the XXXXX Summary The XXXXX has entered into an agreement with XXXXX whereby the XXXXX will install cogeneration facilities to produce electricity, while XXXXX has agreed to provide the XXXXX an annual grant. ...

1993 GST/HST Interpretation 11850-4[1]- Prescribed Joint Venture                                                                         Telephone: (613) 954-8585 Fax: (613) 990-1233  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX File: 11660-1(jw) GST Interpretation Prescribed Joint Venture Dear XXXXX The following is in response to your letter received here on February 20, 1992, wherein you request confirmation on the prescribed status of a joint venture arrangement. ...

Therefore it is assumed that both were originally established under provincial legislation. 3) The long title of the ACA is "An Act Respecting the Control of Distribution and the Consumption of Beverage Alcohol in XXXXX 4) The long title of the ACA was changed by section 3 of the Alcohol Control Amendment Act, 1993 to "an Act Respecting the Control of the Distribution and Consumption of Beverage Alcohol and the Regulation of Gaming in XXXXX The short title of the Act is The Alcohol and Gaming Regulation Act. 1993, c. 45, s. 4 (AGRA). 5) Pursuant to subsection 3(1) of AGRA "the Liquor Board is continued as a body corporate to be known as the Liquor and Gaming Authority... ... " (1993, c. 45, s. 6.) Information Requested 1) Is the Liquor and Gaming Commission considered to be a "board, commission or other body established by a government" for the purposes of section 20 of Part VI of Schedule V to the ETA? ... The information provided by the province indicates that the ACA came into force on January 2, 1989 and possibly was in effect until AGRA was issued in 1993. ...

The second supply in which GST was applied is understood to have occurred on December 30, 1993. ... Effective June 11, 1993, the supply of grain dryers by way of sale is zero-rated. Therefore on December 30, 1993, the supply of a grain dryer by way of sale is zero-rated. ...

Additional information dated December 13, 1993, and March 11, 1994, has been received by this office following a request by Owen Newell of my staff on December 10, 1993, and March 1, 1994. ... The documentation consisted of an assignment agreement between XXXXX dated February 1, 1993. The submission also included a Dissolution Agreement between XXXXX dated February 1, 1993. ...

Facts The net tax of a corporation that is a quarterly filer was assessed for reporting periods covering January 1, 1991, to July 31, 1993. The results of the assessment were posted to the corporation's reporting period of May 1, 1993, to July 31, 1993, and the corresponding notice of assessment was dated July 6, 1994. ... The return for this reporting period was due on August 31, 1993, and was filed on September 8, 1993. ...

The closing date set out in the agreement was December 15, 1993. 2. To secure mortgage financing, the Purchasers took legal title to the land on October 8, 1993. ... The house was substantially completed at the beginning of December 1993. 5. ... As indicated in the Statement of Facts, the Purchasers held legal title to the land since October 8, 1993. ...

To address the issues described above, a policy proposal was presented to the Policy Review Committee (PRC) on June 28, 1993. ... The XXXXX met with representatives of the XXXXX on December 17, 1993. ... In your letter of December 20, 1993, you stated that there was no transfer of the lease from the lessor to the third party. ...

The XXXXX acquired ownership (i.e. legal title) of the Unit from XXXXX on October 21, 1993. 19. ... Based on the submitted "Assignment" document, this occurred on October 20, 1993. ... (d) On October 20, 1993, the XXXXX undertook to assign their interest in respect of the Unit to the XXXXX[.] ...

24 February 1994 GST/HST Interpretation 1994-02-24[3]- GST Status of Supplies Made by Unedited CRA Tags ETA 123 XXXXX February 24, 1994 XXXXX Dear XXXXX This concerns your letter of June 22, 1993, toXXXXX concerning the GST status of supplies made by XXXXX[.] ... Section 123 of the Act states, effective June 10, 1993, that an organization or part of an organization can qualify as a hospital authority only if it operates a public hospital and is designated as a hospital authority by the Minister of National Revenue. ... Nor was the hospital it operates certified as a public hospital by the Department of National Health and Welfare as referred to in the definition of "hospital authority" in section 123 as it read prior to June 10, 1993. ...