Search - 深圳居住证 办理条件 最新政策
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Excise Interpretation
8 July 2009 Excise Interpretation 115544 - Application of ATSC to Owner's Aircraft by Designated Air Carrier
. / 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 Excise & GST/HST Rulings Directorate XXXXX UNCLASSIFIED ...
Excise Interpretation
27 July 2010 Excise Interpretation 121065 - Application of Excise Act, 2001 to Trans-loading Cigarettes in a Sufferance Warehouse
. / 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 Company] is a "sufferance warehouse licensee" [that] operates a "sufferance warehouse", as those terms are defined in section 2 of the Excise Act, 2001. ...
Excise Interpretation
9 December 2011 Excise Interpretation 133288 - EXCISE INTERPRETATION - Excise Tax - Insurance - Related Party Transaction [Purchase of insurance by a United States company for a related Canadian company]
. / 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. ... Yours truly, Sharon Kendall Softwood Lumber and Other Taxes Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate UNCLASSIFIED ...
Excise Interpretation
6 June 2011 Excise Interpretation 134677 - Excise Tax Status of Kerosene for Use in Well Fracturing Process
. / 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. [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 134677 June 6, 2011 Dear [Client]: Subject: Excise Interpretation Excise Tax Status of Kerosene for Use in Well Fracturing Process Thank you for your fax of April 19, 2011 concerning the application of the Excise Tax Act (ETA) to operations of [...] ...
Excise Interpretation
27 July 2011 Excise Interpretation 135261 - Excise Tax Status - Kerosene and Jet B Aviation Turbine Fuel
. / 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. [Addressee] Excise Duties and Taxes Division Place de Ville, Tower A, 20th floor, 320 Queen Street Ottawa, ON K1A 0L5 July 27, 2011 Dear: [Client]: Subject: EXCISE INTERPRETATION Excise Tax Status- Kerosene and Jet B Aviation Turbine Fuel Thank you for your letter of May 2, 2011 concerning the application of the Excise Tax Act (ETA) to operations of [...] ...
Excise Interpretation
14 March 2003 Excise Interpretation 44815 - Responsibilities of a Ferment on Premises Registrant and Those of the Customer Under the Excise Act, 2001
Yours truly, Mark Hartigan Manager, Excise Act, 2001 Implementation Team Excise Duties & Taxes Divis[i]on Excise & GST/HST Rulings Directorate (613) 954-5894 XXXXX ...
Excise Interpretation
24 February 2003 Excise Interpretation 44383 - The Method of Calculating the "Total Quantity" of a Category of Tobacco Product to Determine the Maximum Quantity of Canadian Manufactured Tobacco that may be Removed from an Excise Warehouse for Export
Subsection 50(6) of the new Act states that in subsection 50(5) the total quantity of a category of Canadian manufactured tobacco manufactured by a tobacco licensee in the preceding calendar year "... does not include quantity of that category that was exported by the licensee for delivery to a foreign duty free shop or as foreign ships' stores. ... Under the former ETA provisions noted above, the exclusion was to be applied to exports of Canadian manufactured tobacco sold by their manufacturer "... to the operator of a foreign duty free shop for duty free sale by the operator in that shop. ...
Excise Interpretation
5 December 2002 Excise Interpretation 43028 - Application of Excise Tax to Fuel Products
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Bill McCloskey Assistant Commissioner Policy & Legislation ...
Excise Interpretation
18 December 2003 Excise Interpretation 47822 - Lists of Prescribed Brands
. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Your request was for the following brand extensions: • XXXXX Please note that your letter XXXXX was not received by this office. ...
Excise Interpretation
11 August 2009 Excise Interpretation 115243 - Excise Interpretation; Manufacturer "E" Licence
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... " Although the term "manufacture" is not defined in the ETA, the Supreme Court of Canada in its decision on the case of York Marble Tile & Terrazzo Ltd. v The Queen (1966) refers to manufacture as "the production of articles for use from raw or prepared materials by giving to these materials new forms, qualities & properties... ... Yours truly, Joan Thompson Rulings Officer Excise Taxes and Other Levies Excise & GST/HST Rulings Directorate UNCLASSIFIED ...