Search - 深圳居住证 办理条件 最新政策

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'agence. ... Specifically, your request was for the following brand extensions: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX Please note that all requests for prescribed tobacco products or prescribed cigarette formulas have to be approved by the Governor General in Council before becoming eligible for relief of the special duty and marking provisions of the Excise Act, 2001. ... Sincerely, Mark Hartigan A/Manager Excise Duty Operations- Tobacco Excise Duties and Taxes Division XXXXX XXXXX XXXXX 2004/08/13 — RITS 52712 — Request for Prescribed Brands From Tobacco Licensee Based on XXXXX ...

. / 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 that: * […] (the “Lessee”) has entered into an agreement to lease the following bus and trailer from […] (the “Lessor”), a non-resident person with whom the Lessee deals at arm’s length: Bus Type Model Number Serial Number Registration Number […] […] […] […] […] […] […] […] * The lease agreement is for a period beginning on [mm/dd/yyyy], and ending on [mm/dd/yyyy]. * The bus and trailer will be imported at […], on [mm/dd/yyyy] and will be exported on [mm/dd/yyyy]. * The total number of months that the bus and trailer are to be held in Canada by the Lessee under a lease with the Lessor will not exceed 24 months. ... The trailer is subject to tax pursuant to section 212 of the ETA at the time of importation at […], and it does not qualify as a non-taxable importation pursuant to Schedule VII to the ETA or pursuant to the Non-Taxable Imported Goods (GST) Regulations. ...

Nous comprenons que: • [...] (le " preneur ") a conclu une entente pour louer l'aéronef suivant de [...] (le " bailleur "), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation [...] [...] [...] [...] • Le contrat de location commence le [jj/mm/aaaa] et se termine le [jj/mm/aaaa]. • L'aéronef sera importé à [...] ...

Nous comprenons que: • [...] (le " preneur ") a conclu une entente pour louer l'aéronef suivant de [...] (le " bailleur "), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation [...] [...] [...] [...] • Le contrat de location commence le [jj/mm/aaaa] et se termine le [jj/mm/aaaa]. • L'aéronef sera importé à [...] ...

Facts * The following diagram shows branch operations that are permanent establishments (PEs). ... Parent Co / \ / \ NRes NRes Co1 Co2 | | | |______________________ | | NResCo1 NResCo2 PE PE […] […] Comments The following comments are based on current legislation and focus on the questions: […] 1) Are these two PEs closely related? ... Thus the question we must answer is not if the permanent establishments are eligible to make the election but rather if the corporations of which they are a part are eligible to make the election under section 150. […] […]. ...

The [...] service provided to members is to ensure [...] • The member also receives the right to have [the Group] advise the [...]. • Each member [...] • Members also receive a benefit under the membership of having their name placed in [the Group's] data base that other members [...] can access [...]. • [...]. • The [...] [Company] is located on a reserve in [...] [Province Y]. • The [Company] is responsible for [...]. • [...] [the Company] gathers [...] and sends it to [the Association's] office [...] and sends [...] to [the Company]. • Staff of [the Association/Group] [...] and [...]. • The [Company] is a business owned by an Indian(s). ...

Upgrade [...] Facial to [...] minutes for $[...] or [...] minutes for $[...] 4. ... Receive [...]% off of any manicure and pedicure • Eye [...] Treatment and Massage: Free [...] minute eye [...] treatment, value $[...], plus free [...] ... Upgrade the massage to [...] minutes for only $ [...] or [...] minutes for only $[...] 11. ...

(Product A) • [...] (Product B) • [...] (Product C) • [...] (Product D) • [...] ... A recommended serving size is [...] pieces. [...] are labelled as [...] and [...]. ... The ingredients for [Variety 3] are [...] dried [...] and [...] dried [...]. ...

GST considered to have been collected: •   on the standby charge ($4,800 x 6/106) = $ 271.70 •   on the operating cost ($595 x 5%) = $   29.75 •   on the operating cost reimbursement ($500 x 5%) = $   25.00 •   Total GST $ 326.45 ======= Your summarized comments with respect to Example 1: You presented the view that the example looked fine. Comments from Excise & GST/HST Rulings with respect to Example 1 In our view the GST that the registrant will be deemed to have collected should be calculated as follows: •   on the standby charge ($4,800 x 6/106) = $ 271.70 •   on the operating cost ($595- $500) x 5% = $     4.75 •   on the operating cost reimbursement ($500 x 5%) = $   25.00 •   Total GST $ 301.45 ====== Example 2: As a corporation registered for the HST, the employer buys a vehicle that is used more than 50% in commercial activities and is made available to the employee during 2003. ... GST considered to have been collected: •   on the standby charge ($10,800 x 6/106) = $ 611.32 •   on the operating cost ($3,570 x 5%) = $ 178.50 •   on the operating cost reimbursement ($4,370 x 5%) = $ 0 •   on the standby charge reimbursement ($10,000 x 5%) = $ 0 •   Total GST $ 789.82 ====== Your comments with respect to Example 3: You expressed the opinion that the operating cost reimbursement should be calculated as: $4,370 x 5% = $218.50. ...

-year installment plan, $[...] plus HST on application and [...] annual payments of $ [...] plus HST. ... Membership is $[...] plus HST [...] or, under the [...]-year installment plan, $[...] plus HST per year. [...] 18. ... Section [...] states [...]. 22. Section [...] of the Club Bylaws states [...] 23. ...