Search - 江苏苏美达轻纺国际贸易有限公司 关税政策 最新动态

. / 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. ... means * (a) a particular substance o (i) that is * (A) made up of mono-alkyl esters of long chain fatty acids derived entirely from biological matter available on a renewable or recurring basis, or * (B) made from plant or animal matter using a hydrogenation process, o (ii) that may contain other substances, materials or things, that are not described in subparagraph (i) if the combined proportion of those other substances, materials or things does not exceed 1.5% of the particular substance, and o (iii) that is suitable for generating power by means of a diesel engine or for use in a furnace, boiler or open flame burner when used * (A) on its own, * (B) after being blended with light fuel oil, or * (C) after being blended with a light fuel oil-like blendstock to produce light fuel oil; or * (b) a prescribed substance, material or thing.? ... Yours truly, William Ferguson Rulings Officer, Excise Tax and Fuel Charge Division Excise and Specialty Tax Directorate   ...

Under paragraph 55(3)(a), a person may register as a distributor in respect of a type of fuel if the person carries on the business of selling, delivering or distributing fuel of that type and, in the ordinary course of that business, delivers fuel of that type in a listed province to any of the following: * another person for the purpose of resale, in the ordinary course of business, by the other person, * a registered distributor in respect of that type of fuel, * a farmer at a farm if the fuel is qualifying farming fuel, * a fisher if the fuel is qualifying fishing fuel, * a registered specified air carrier in respect of that type of fuel if the fuel is qualifying aviation fuel, * a registered specified marine carrier in respect of that type of fuel if the fuel is qualifying marine fuel, * a registered specified rail carrier in respect of that type of fuel if the fuel is qualifying rail fuel, * a registered emitter at a covered facility of the registered emitter, * a registered user in respect of that type of fuel, or * to another person if the fuel is, in accordance with the Ships’ Stores Regulations, designated as ships’ stores for use on board a conveyance of a class prescribed under those regulations. ... Section 20 of the regulations, for purposes of paragraph 55(3)(c) of the Act, allows an operator of a […] facility to register as a distributor in respect of a fuel that is a qualifying […] fuel if that operator carries on the business of selling, delivering or distributing fuel of that type, in a listed province to a […], that is their customer, at the operator’s […] facility. This permits the operator of the […] to register as a distributor and provide relief from the fuel charge to the […] when qualifying fuel is delivered to that […] through their […], and the delivery is subject to an exemption certificate in accordance with the Act. ...

INTERPRETATION REQUESTED You have provided a specific fact scenario: * Company A has global operations which include Canada. Insurance decisions are made from Company A’s global head office located outside of Canada. * Company A engages insurance broker AA’s local office to place its entire insurance program. * Company A works with insurance broker AA to design, manage and place all insurance for its global operations. * Insurance broker AA obtains all underwriting information for Company A’s global operations and places the insurance on a global basis. * Insurance broker AA works with its Canadian affiliate insurance brokerage, insurance broker BB, to manager certain aspect of the insurance policies for Company A’s Canadian operations. ... The fact scenario given would fall within the scope of a common situation occurring in the industry […], that being where: * more than one broker is involved in a placement, and * the coverage is provided by an insurer licensed in Canada, * with a licensed Canadian broker shown on the policy. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... I am including a copy of Excise Taxes and Special Levies Notices ET/SL 65 entitled "Notice to all Tax Practitioners, Licensed Manufacturers and Wholesalers, Fuel Distributors and Filers of End-User Refunds under the Excise Tax Act ". ... Turnbull Excise Taxes Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2007/06/07 — RITS 85746 — Tax Status of Denatured Ethanol ...

. / 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. ... Subsequently, the unlicensed trader/broker would be eligible to claim a refund of the FET using Form N15 – Application for Refund/Rebate. ... Subsection 23(2) – By whom and when tax is payable – states that “…where goods are manufactured or produced and sold in Canada, the excise tax shall be payable by the manufacturer or producer at the time of delivery of the goods to the purchaser thereof.” ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2005/09/08 — RITS 63228 — [Application of Section 158 of the Excise Act, 2001 on the Imported Vodka] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Turnbull Excise Taxes Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2006/06/08 — RITS 79438 — Partial Exemption of Excise Tax for XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Turnbull Excise Taxes Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2006/12/15 — RITS 85925 — Contract Brewing Under the Proposed Reduced Rates of Duty ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Examining the wording in question within its internal context, we are of the view that there is a link between "... the contract of insurance" referred to in the preamble to subsection 4(1) of the ETA, and the subsequent wording that refers to "... the business of insurance... ... Yours truly, Douglas Wood, CGA Rulings Officer Excise Taxes and Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2007/01/25 — RITS 82854 — Eligibility for an Excise Tax Refund on Purchases of Aviation Fuel ...