Search - 教育部《义务教育课程方案（2023年版）》

15 August 2023 Excise Interpretation 9000208- Application of the fuel charge on fuel brought into a listed province in the supply tank of an aircraft of a registered air carrier Unedited CRA Tags GGPPA, Sec. 19(1), Sec. 19(4), Sec. 19(5) 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] Date: August 15, 2023 Case Number: 9000208 Dear [Client], Subject: Application of the fuel charge on fuel brought into a listed province in the supply tank of an aircraft of a registered air carrier Thank you for your letter dated February 5, 2023, regarding the application of the Greenhouse Gas Pollution Pricing Act (GGPPA) to fuel brought into a listed province in the supply tank of an aircraft belonging to a registered air carrier. ...

14 November 2023 Excise Interpretation 9000249- Application of the luxury tax on the purchase of subject aircraft Unedited CRA Tags Select Luxury Items Tax Act 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: XXXXXX November 14, 2023 Dear [Client]: Subject: Application of the luxury tax on the purchase of subject aircraft Thank you for your letter dated [mm/dd/yyyy], concerning the application of the Select Luxury Items Tax Act (SLITA) as it pertains to the purchase of a subject aircraft. ...

24 November 2023 Excise Interpretation 9000258- Luxury Tax on After-Sale Improvements Unedited CRA Tags Select Luxury Items Tax Act 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: XXXXXX November 24, 2023 Dear [Client]: Subject: Luxury Tax on After-Sale Improvements Thank you for your letter dated [mm/dd/yyyy], concerning the application of the Select Luxury Items Tax Act (the Act) as it pertains to after-sale improvements made to a subject vehicle. ...

5 December 2023 Excise Interpretation 9000225- Eligibility to provide an exemption certificate as a farmer for custom fertilizer application Unedited CRA Tags GGPA Part 1, ITA Part XVII, 248(1) 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 [Addressee] Date: December 5, 2023 Case Number: 9000225 Dear[Client]: Subject: FUEL CHARGE INTERPRETATION Eligibility to provide an exemption certificate as a farmer for custom fertilizer application Thank you for your letter of August 30, 2023, concerning the application of the Greenhouse Gas Pollution Pricing Act (GGPPA) All legislative references are to the GGPPA and the regulations therein, unless otherwise specified. ...

23 November 2023 Excise Interpretation 9000253- Application of the federal excise tax on diesel fuel Unedited CRA Tags Excise Tax Act 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 Tax and Fuel Charge Division Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa, ON K1A 0L5 [Addressee] Case Number: XXXXXXX November 23, 2023 Dear [Client]: Subject: Application of the federal excise tax on diesel fuel Thank you for your letter of July 25, 2023, concerning the application of the Excise Tax Act (the Act) to diesel fuel. ...

14 November 2023 Excise Interpretation 9000245- Rebate on the export of a subject vehicle 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 GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] Attention: [Client] Case Number: XXXXXX November XX, 2023 Dear [Client]: Subject: Rebate on the export of a subject vehicle Thank you for your letter dated [mm/dd/yyyy], concerning the application of the Select Luxury Items Tax Act (the Act) as it pertains to the rebate of luxury tax on the export of a subject vehicle. ...

14 November 2023 Excise Interpretation 9000248- Application of the Luxury Tax to a Vehicle Leasing Company Unedited CRA Tags Select Luxury Items Tax Act 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: XXXXXX November 14, 2023 Dear [Client]: Subject: Application of the Luxury Tax to a Vehicle Leasing Company Thank you for your letter dated [mm/dd/yyyy], concerning the application of the Select Luxury Items Tax Act (the Act) to a vehicle leasing company. ...

14 November 2023 Excise Interpretation 9000250- Application of the Luxury tax on the sale of a subject vehicle Unedited CRA Tags Select Luxury Items Tax Act 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: XXXXXX November 14, 2023 Dear [Client]: Subject: Application of the Luxury tax on the sale of a subject vehicle Thank you for your letter dated [mm/dd/yyyy], concerning the application of the Select Luxury Items Tax Act (the Act) as it pertains to the sale of a subject vehicle under an agreement made in writing before 2022. ...

15 August 2023 Excise Interpretation 9000189- FUEL CHARGE INTERPRETATION Unedited CRA Tags GGPPA; Section 36, 17(1), 17(2) 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 GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Company A] [Company A’s address] Case Number: 9000189 August 15, 2023 Dear [Client], Subject: FUEL CHARGE INTERPRETATION Thank you for your letter of[mm/dd/yyyy], concerning the application of section 36 of the Greenhouse Gas Pollution Pricing Act (Act) to fuel delivered to a farmer. ...

21 November 2023 Excise Interpretation 9000111- Request for interpretation for the treatment of light fuel oil containing renewable diesel under the Greenhouse Gas Pollution Pricing Act Unedited CRA Tags GGPPA Part 1 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 Date: November 21, 2023 Case Number: 9000111 [Client] [Client][Client Address] Dear [Client], Subject: Request for interpretation for the treatment of light fuel oil containing renewable diesel under the Greenhouse Gas Pollution Pricing Act Thank you for your letter dated October 13, 2022 regarding the application of the Greenhouse Gas Pollution Pricing Act (GGPPA) with respect to renewable diesel. ...