Search - 德国民法典第1993条

Our records indicate this return was received by the CCRA (formerly Revenue Canada) on August XXXXX, 1993. 2. ... In addition, the GST return in which the credit was claimed was required to be filed before 1993. Although XXXXX claimed the transitional credit in a return for a reporting period ending in 1991, that return was not filed until August XXXXX, 1993. ...

In your letter of January 12, 1995 you have requested a status report on both the above noted ruling as well as one requested in your letter of October 15, 1993. ... The facts and transactions listed above do not change the eleven rulings, interpretations and opinions provided in the attached GST ruling dated September 28, 1993. ... The facts and transactions listed above do not change the rulings, interpretations and opinions provided in the GST ruling dated September 28, 1993. ...

Ryhorchuk Legislative References: Subsection 169(2) of the Act, Sections 180 and 261 of the Act Technical Information Bulletin B-069 dated February 1, 1993 NCS Subject Code:                 11650-1 ...

XXXXX Ruling Requested You have requested that the effective date of designation of May 1, 1995, granted to XXXXX be changed to March 31, 1993. ...

As indicated above, only XXXXX students have currently attained this certificate. 9) You compare the completion of the associate program to receiving a bachelor's degree, the completion of the membership program to receiving of a masters degree, and the completion of the fellowship program to becoming a professor. 10) You have XXXXX students who have informed you that their dance lessons will be approved for credit by their school, however, you have not received confirmation of this from their schools. 11) You have never been certified by the Minister of Employment and Immigration for purposes of subsection 118.5(1) of the Income Tax Act. 12) In 1993 you called the XXXXX Tax Services Office to enquire whether you were required to collect GST on the fees for the dance lessons. ...

It is important to note that section 181.1 did not require the aforementioned written notification prior to 1993 (the period to which the Tax Court of Canada decision refers); section 181.1 was amended to include this requirement with respect to rebates paid after 1992. ...

29 March 2000 GST/HST Ruling 6415/HQR021- Latecomer Fees Unedited CRA Tags ETA 168(5); ETA Sch V, Part VI, 20; ETA Sch V, Part VI, 21; ETA Sch V, Part VI, 22 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, Ontario K1A 0L5XXXXX XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case: 6415 / HQR 021Leg Ref: ss. 168(5), s. 20, 21 & 22/VI/VMarch 29, 2000 Subject: GST/HST APPLICATION RULING Latecomer Fees Dear XXXXX I refer to your letters of October 12, 1993 and January 25, 1995, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the statement of facts regarding oversizing and latecomer fees as described below. ...