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Excise Interpretation
15 December 2006 Excise Interpretation 85925 - Excise Tax on gasoline delivered to reserve
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Preston Gallant, B.Comm., CGA Manager, Excise Duty Operations- Alcohol Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Revenue Canada Agency 2007/03/15 — RITS 86372 — Requirement to be Licensed ...
Excise Interpretation
10 March 2008 Excise Interpretation 100968 - Security For Non-Resident Exporters of Softwood Lumber
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Joan Thompson Rulings Officer Excise Taxes and Other Levies 2008/02/19 — RITS 101808 — Application of the ATSC to Sub-Charter Flights ...
Excise Interpretation
2 May 2005 Excise Interpretation 59118 - Part I of the Excise Tax Act
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Denis Linteau Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/04/01 — RITS 56283 — Part I Tax on Insurance Premiums ...
Excise Interpretation
14 November 2023 Excise Interpretation 9000245 - Rebate on the export of a subject vehicle
. / 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. ... When a subject vehicle is sold to a purchaser by a vendor and the purchaser exports the subject item, a rebate of the luxury tax is payable to the vendor if: * the vendor is a registered vendor for the purposes of the luxury tax; * the purchaser is not a registered vendor for the purposes of the luxury tax; * the luxury tax on the sale was payable and reported by the vendor; * the subject vehicle was not used in Canada before being exported; * the subject vehicle was not registered with the Government of Canada or a province before being exported; * the purchaser exports the subject vehicle as soon after the sale is completed; and, * the purchaser provides to the vendor, and the vendor retains, evidence satisfactory of the exportation of the subject vehicle by the purchaser. ...
Excise Interpretation
29 June 2021 Excise Interpretation 222351 - Stamping Packages that Contain Tobacco Leaves
[Company A] will offer the packages containing tobacco leaves for sale to the general public in Canada […]. ... ANALYSIS […]. Section 2 of the Act explains that “packaged”, in respect of raw leaf tobacco means packaged in a prescribed package. ... Yours truly, Kuljit Dhami Tobacco Operations Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...
Excise Interpretation
25 October 2016 Excise Interpretation 179027 - Stamping of Tobacco Products for Importation by a Prescribed Person holding no other licences and for Sale to Canadian Duty Free Shops
. / 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. ... As per your [mm/dd/yyyy] telephone conversation with rulings officer David May, [ACo] intends to import […] cigarettes […] and sell them to duty free shops located in […][Canada]. INTERPRETATION REQUESTED You would like to know the federal stamping requirements for imported […] cigarettes intended for sale, in Canada, to Canadian duty free shop operators. ...
Excise Interpretation
11 August 2017 Excise Interpretation 176985 - Excise tax licensing - [whether manufacturing]
K1A 0L5 [Addressee] Case Number: 176985 Business Number: […] Dear [Client]: Subject: EXCISE INTERPRETATION Excise tax licensing- [whether manufacturing] Thank you for your letter of [mm/dd/yyyy], regarding the excise tax licensing application to […] petroleum transactions, […]. ... INTERPRETATION REQUESTED […]([…][ABC]) is a licensed manufacturer. […]. ... Should you have any questions with respect to this letter, please call me at (613) 670 7276. […]. ...
Excise Interpretation
12 March 2009 Excise Interpretation 111497 - New Tobacco Stamping Regime
. / 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. ...
Excise Interpretation
7 June 2013 Excise Interpretation 149897 - [Excise tax on importation of biodiesel]
. / 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. ... We understand you are importing B100 biodiesel blend for blending in your [...]. This is further blended with [...] other products to form [...] treating oil that is [...] ...
Excise Interpretation
27 January 2005 Excise Interpretation 56701 - Restricted Preparations
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Alternatively, you may: • add ingredients to render the formulation non-potable such as a thickening agent, sodium chloride, glycerol, glycerine, propylene glycol, triacetin, acetic acid, etc.; or • use duty-paid alcohol. ... Yours truly, Nathalie Robitaille Excise Duty Operations- Alcohol Excise and GST/HST Rulings Directorate Policy and Planning Branch Revenue Canada Agency 2004/02/22 — RITS 57756 — Application of the Air Travellers Security Charge (ATSC) to Certain Charter Flights ...