Search - 教育部《义务教育课程方案（2023年版）》

24 November 2023 Luxury Tax Ruling 9000257- Luxury tax on a vehicle being purchased with an agreement before 2022 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and Specialty Tax Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] Case Number: 900257 November 24, 2023 Dear [Client]: Subject: LUXURY TAX RULING Luxury tax on a vehicle being purchased with an agreement before 2022 Thank you for your letter received on [mm/dd/yyyy], concerning the application of the luxury tax on a vehicle that you are purchasing. ... The delivery of the vehicle to occur in early 2023. Ruling Requested It is your understanding that you have entered into an agreement in writing with the vendor before 2022 for the sale of a vehicle priced over $100,000. ...

8 June 2023 Luxury Tax Ruling 244311- Application of the luxury tax Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and Specialty Tax Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] Attention: [Client] Case Number: 244311 June 8, 2023 Dear [Client]: Subject: Application of the luxury tax Thank you for your letters dated [mm/dd/yyyy] and [mm/dd/yyyy], concerning the application of the Select Luxury Items Tax Act (the Act) to the operations of your members, as it pertains to sales of subject vehicles by motor vehicle dealers to Status Indians. ...

29 June 2023 Luxury Tax Ruling 9000190- Transitional rules relating to luxury tax payable on vehicles Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and Specialty Tax Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] Case Number: 9000190 June 29, 2023 Dear [Client]: Subject: LUXURY TAX RULING Transitional rules relating to luxury tax payable on vehicles Thank you for your letter dated [mm/dd/yyyy], concerning the application of the luxury tax on a vehicle that you are purchasing. ...

29 June 2023 Luxury Tax Ruling 9000191- Transitional rules relating to luxury tax payable on vehicles Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and Specialty Tax Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] Case Number: 9000191 June 29, 2023 Dear [Client]: Subject: LUXURY TAX RULING Transitional rules relating to luxury tax payable on vehicles Thank you for your letter which was received on [mm/dd/yyyy], concerning the application of the luxury tax on a vehicle that you are purchasing. ...

29 June 2023 Luxury Tax Ruling 9000192- Transitional rules relating to luxury tax payable on vehicles Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and Specialty Tax Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] Case Number: 9000192 June 29, 2023 Dear [Client]: Subject: LUXURY TAX RULING Transitional rules relating to luxury tax payable on vehicles Thank you for your letter dated [mm/dd/yyyy], concerning the application of the luxury tax on a vehicle that you are purchasing. ...

29 June 2023 Luxury Tax Ruling 9000193- Luxury tax on a vehicle being purchased with an agreement before 2022 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and Specialty Tax Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] Case Number: 9000193 June 29, 2023 Dear [Client]: Subject: LUXURY TAX RULING Luxury tax on a vehicle being purchased with an agreement before 2022 Thank you for your letter dated [mm/dd/yyyy], concerning the application of the luxury tax on a vehicle that you are purchasing. ...

4 July 2023 Luxury Tax Ruling 9000194- Luxury tax on a vehicle being purchased with an agreement before 2022 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and Specialty Tax Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] Case Number: 9000194 July 4, 2023 Dear [Client]: Subject: LUXURY TAX RULING Luxury tax on a vehicle being purchased with an agreement before 2022 Thank you for your letter received on [mm/dd/yyyy], concerning the application of the luxury tax on a vehicle that you are purchasing. ...

4 July 2023 Luxury Tax Ruling 9000196- Transitional rules relating to luxury tax payable on vehicles Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and Specialty Tax Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] Case Number: 9000196 July 4, 2023 Dear [Client]: Subject: LUXURY TAX RULING Transitional rules relating to luxury tax payable on vehicles Thank you for your letter dated [mm/dd/yyyy], concerning the application of the luxury tax on a vehicle that you are purchasing. ...

4 July 2023 Luxury Tax Ruling 9000197- Transitional rules relating to luxury tax payable on vehicles Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and Specialty Tax Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] Case Number: 9000197 July 4, 2023 Dear [Client]: Subject: LUXURY TAX RULING Transitional rules relating to luxury tax payable on vehicles Thank you for your letter dated [mm/dd/yyyy], concerning the application of the luxury tax on a vehicle that you are purchasing. ...

6 July 2023 Luxury Tax Ruling 9000198- Transitional rules relating to luxury tax payable on vehicles Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and Specialty Tax Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] Case Number: 9000198 July 6, 2023 Dear [Client]: Subject: LUXURY TAX RULING Transitional rules relating to luxury tax payable on vehicles Thank you for your letter dated [mm/dd/yyyy], concerning the application of the luxury tax on a vehicle that you are purchasing. ...