Search - 淘宝 司法拍卖

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... For any new processes in which you might plan to use ethyl alcohol or for any alterations of the existing process, we ask that you seek our advance approval to determine whether the alcohol is indeed destroyed "... to the extent approved by the Minister. ... Sincerely, Ron Hagmann A/Manager Excise Duty Operations- Alcohol Excise Duties and Taxes Division Attachment c.c.: XXXXX XXXXXDaniel Ducharme Laboratory and Scientific Services Directorate Canada Border Services Agency 2004/06/30 — RITS 52235 — Request to Increase the Purchasing Size for Homeopathic Remedies ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... However, as a matter of administrative policy, excise tax is not imposed on the following: •   inexpensive items of jewellery having a manufacturer's sale price or a duty paid value of $3.00 each or less; and •   articles of a religious nature or significance such as crosses, including crosses which incorporate precious or semi-precious stones or imitations thereof. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duty and Tax Division Excise and GST/HST Rulings Directorate 2005/10/04 — RITS 59529 — Exemption for Diesel Fuel Used in the Generation of Electricity ...

. / 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. ... Statement of Facts: * A commercial airline operates scheduled flights in BC and Alberta (a listed province) * The airline transports passengers and goods for members of the public * The airline is registered under the GGPPA as a registered air carrier as most of its flights are intraprovincial * Approximately 35% of flights and fuel used is for interprovincial flights between Alberta and BC * Flights arriving in Alberta from outside the province have residual fuel in the supply tank, which could have been purchased either inside or outside of a listed province Interpretation Given Unless otherwise stated, references are to Part 1 of the GGPPA: Note that the GGPPA distinguishes between fuel “brought in” to a listed province and fuel “imported” into a listed province. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Subsection 2(1) of the ETA defines a manufacturer or producer to include "... any person who, by himself or through another person acting for him, prepares goods for sale by assembling, blending, mixing, cutting to size, diluting, bottling, packaging or repackaging the goods or by applying coatings or finishes to the goods, other than a person who so prepares goods in a retail store for sale in that store exclusively and directly to consumers. ... Yours truly, Darren Weiner Excise Taxes Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/03/03 F — RITS 52964 — [Un distributeur de produits de carburant moteur] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Under section 21 of the Customs Tariff, the definition of "spirits" means, among other things, "... spirits as defined in section 2 of the Excise Act, 2001. ... Sincerely, Preston Gallant, CGA Manager Excise Duty Operations- Alcohol Excise Duties and Taxes Division 2006/12/12 — RITS 85003 — [Acceptable Levels of Concentration of Diethyl Phthalate as a Denaturant in Ethyl Alcohol That is Sold In or Imported Into Canada] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... During the information session, CRA presented, and subsequently confirmed in writing that our proposed regulations will in effect carry the same main points as they do now as it relates to stamp placement: Current regulations proposed to remain • All packages of tobacco products (domestic or imported) must be stamped in a conspicuous location • In a manner that seals the package • The stamp must be applied directly on the smallest tobacco package available to the consumer • The stamp must not interfere with any other federal or provincial government packaging or labeling requirements. This is inferred today, but will be specified in the new regulations Proposed new items to be added • Placement must not negatively affect the security features of the stamp • Stamp will be placed under the cellophane over-wrap. ...

. / Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. [destinataire] Direction de l'accise et des décisions de la TPS/TVH Place de Ville, Tour A, 15e étage 320, rue Queen Ottawa ON K1A 0L5 Numéro de dossier: 135650 1 juin 2011 Objet: INTERPRÉTATION DE L'ACCISE [bandelettes blanche d'ouverture- tabac] [Cher client], Nous avons bien reçu votre lettre le 18 mai 2011 ainsi que des bandelettes blanches d'ouverture, provenant de produits du tabac, sur lesquels la mention " CANADA- DUTY PAID- DROIT ACQUITTÉ- QUÉBEC " apparaît. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... You have requested confirmation of your understanding of the Canada Revenue Agency (CRA) policy on a number of points that relate to the provision of exemption from FET to the purchasers of diesel fuel in the drilling and the oil & gas industry. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/01/18 — RITS 65231 — Refund of Federal Excise Tax on Fuel Sold for Use as Ships' Stores ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Subsection 2(1) of the Ships' Stores Regulations defines an international aircraft to mean "... an aircraft operating internationally in the transportation of passengers or goods, or both, for reward". ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/01/30 — RITS 65429 — Application of Excise Tax to Items Containing Precious Metals ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Point 2 – Our current understanding is that the process to file Drawback Claims is to submit the N15 form with the reason of 'Drawback Claim'. ... Yours truly, Darren Weiner Excise Tax and Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2007/10/19 — RITS 90961 — Imported Tobacco Products Delivered to Duty Free Shops ...