Search - 江西农大 毛瑢

These are: 1) a proposal to repeal the Excise Tax Act reference to (c) "a drug or other substance included on Schedule G to the Food and Drugs Act, [paragraph 2(c)/I/VI ETA] and replace it (effective May 14, 1997) with (c) "a drug or other substance included in the schedule to Part G of the Food and Drug Regulations ". 2) a proposal to repeal the Excise Tax Act reference to: (d) "a drug that contains a substance included on the schedule to the Narcotic Control Act other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to that Act or Regulations made under that Act" [paragraph 2(d)/I/VI ETA] and replace it (effective May 14, 1997) with: (d) "a drug that contains substances included in the schedule to the Narcotic Control Regulations, other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to the Controlled Drugs and Substances Act or regulations made under that Act". ...

Yours truly, Hugh Dorward Real Property Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Encl.: ...

The Policy Statement P-171R, " Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election," can be referred to for guidance in establishing if the relationship has the characteristics of a joint venture. ...

The interpretation letter to XXXXX stated "... tutoring need not be limited to tutoring in the material contained in the course but could also include tutoring in material from lower grades or tutoring in general concepts dealing with relevant subject matter in order to assist the student to understand the material contained in a credit course or a course designated by a school authority". 5. ...

Hulled hemp seed, hulled hemp seed fines, toasted & roasted hemp seed, cracked or sterilized hemp seed and hemp seed flour and protein powders are products that are an additive or an ingredient to be used in food for human consumption. 3. ...

4 December 2002 GST/HST Interpretation 39435- Construction Services for Real Property Unedited CRA Tags GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 39435December 4, 2002 Subject: GST/HST INTERPRETATION Construction Services for Real Property Dear XXXXX: Thank you for your facsimile transmission XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to construction services undertaken by one of your clients- a band-empowered entity- for the purpose of constructing a building on land (i.e. real property). ...

Section 1 of Part I of Schedule IX to the Act defines the "place of negotiation" of a supply to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ...

Section 1 of Part I of Schedule IX to the Act defines the "place of negotiation" of a supply to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ...

18 June 2003 GST/HST Interpretation 6510- Supply of Printing Unedited CRA Tags ETA 123(1) supply;GST/HST Policy Statement P-077R, Single and Multiple Supplies XXXXX June 18, 2003 Karen Chesterman Excise and GST/HST Rulings Directorate PSBs & Govts Division/Aboriginal Affairs Unit 320 Queen St., Place de Ville, Tower A, 14th Floor, Ottawa, ON K1A 0L5 6510 Subject: Supply of printing This is in further reference to your memorandum XXXXX Mr. ...

The "place of negotiation" is defined as "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works. ...