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 du revenu du Canada. ... BACKGROUND […][You] imported […] electric vehicles, […] on […][mm/dd/yyyy] and paid the $100 excise tax on air conditioners […] [on each vehicle]. ...

INTERPRETATION REQUESTED You would like to know: (i) whether […][XYZ is exempt from] paying the 10% excise tax on insurance premiums for […][an insurance policy]; (ii) the time period for the exemption; […] STATEMENT OF FACTS […][The excise tax generally applies to certain classes of] insurance […] at a rate of 10% on the net premiums paid or payable […] during the immediately preceding calendar year [in respect of an insurance contract]. ... It is underwritten by […], a non-authorized insurer. I understand that this policy was not reported by a broker on Form B241 [Excise Tax Return – Broker]. ... ADMINISTRATIVE MATERIALS ETSL Memorandum 7.1 [X7.1- Special Levies – Insurance Premiums] elaborates on the application of this 10% excise tax. ...

. / 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. ... The final product contains only the following: * apple juice and/or apple concentrate produced from apples harvested in [Province X]; * water sourced from Canada; * natural flavours produced in Canada from agricultural or plant products grown in Canada; * artificial flavours produced outside Canada from non-agricultural or non-plant products; and * sugar, yeast, filtering agents, and gases from outside Canada. 3. ... Yours truly, Rupam Faruquee Rulings Officer Excise Duty Operations – Alcohol Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 Section 2 2 Subsection 62(1) 3 Subsections 135(1) and (3) 4 Excise Duty Memorandum EDM 4.1.1 (http://www.cra-arc.gc.ca/menu/EXMS-e.html), paragraphs 37 to 42 ...

Leg 1 [mm/dd/yyyy]: U.S. to Vancouver ([#] passengers) b. Leg 2 [mm/dd/yyyy]: Vancouver to Calgary (same [#] passengers) c. Leg 3 [mm/dd/yyyy]: Calgary to Edmonton (same [#] passengers) d. Leg 4 [mm/dd/yyyy]: Edmonton to Saskatoon (same [#] passengers) e. ... Proposed amendments to the ATSCA, if enacted, could have an effect on the […] [interpretation] provided herein. […]. ...

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. ... A qualifying sale is a sale of: * a subject vehicle to a purchaser; * the subject vehicle that has never been registered with the Government of Canada or a province; and, * the subject vehicle is sold for an amount that exceeds the price threshold of $100,000. A qualifying importation is an importation of: * a subject vehicle by a person; * the subject vehicle has never been registered with the Government of Canada or a province; and, * the value of the subject vehicle at the time of importation exceeds the price threshold of $100,000. ...

When a subject vehicle is sold to a purchaser by a vendor and the purchaser exports the subject vehicle, a rebate of the luxury tax is payable to the vendor if: * the vendor is a registered vendor in respect of subject vehicles; * the purchaser is not a registered vendor in respect of subject vehicles; * the luxury tax on the sale of the subject vehicle 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. ... A qualifying sale is a sale of: * a subject vehicle to a purchaser; * the subject vehicle has never been registered with the Government of Canada or a province; and, * the subject vehicle is sold for an amount that exceeds the price threshold of $100,000. A qualifying importation is an importation of: * a subject vehicle by a person; * the subject vehicle has never been registered with the Government of Canada or a province; and, * the value of the subject vehicle at the time of importation exceeds the price threshold of $100,000. ...

We understand that you are preparing to respond to [...] concerning excise duty amounts on imported cigars. The [...] apply to importations that occurred between [mm/dd/yyyy] and [mm/dd/yyyy] (the importation period). ... Therefore, depending on the date of importation, one of three rates would have applied: • From July 1, 2003 to June 30, 2006, inclusive, the rate applicable to imported cigars was $14.786 per 1,000 cigars. • From July 1, 2006 to December 31, 2007, inclusive, the rate applicable to imported cigars was $16.60 per 1,000 cigars. • As of January 1, 2008, the rate applicable to imported cigars is $18.50 per 1,000 cigars. ...

. / 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. Excise Tax and Fuel Charge Division Place de Ville, Tower A, 5th Floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] RITS: 9000236 August 15, 2024 Subject: EXCISE INTERPRETATION – Eligibility for Refund of Excise Tax Thank you for your letter of September 22, 2023 to the Canada Revenue Agency (CRA), concerning your eligibility for relief from the excise tax on fuel pursuant to section 68.17 of the Excise Tax Act (the Act) and the Ships’ Stores Regulations (the Regulations). ...

. / 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. Excise and Specialty Tax Directorate 5th floor, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 Addressee Case Number: 9000237 Attention: [Client] January 23, 2025 Dear [Client]: Subject: Interpretation – Fuel charge exemption certificates and rebate for fuel charge overpayment Thank you for your letter of [mm-dd-yyyy], concerning the application of the Greenhouse Gas Pollution Pricing Act (the Act) to a person’s eligibility for a rebate of an overpayment of the fuel charge. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In doing so the officer may: •   Enter any place (subject to special rules in place for dwellings) the officer reasonably believes that activities subject to the Act may be carried on; •   Stop a conveyance and inspect or examine it (for compliance with the Act); •   Require an individual to be present, answer questions, and provide reasonable assistance during the inspection, audit or examination; •   Open any receptacle (or container) that the officer reasonably believes may contain anything to which the Act applies; •   Take samples of anything without charge; and •   During an inspection, audit or examination, and at or in that place, an officer may seize anything •   the officer reasonably believes was used as a means of contravening the Act, or •   the officer reasonably believes was used in relation to a contravention of the Act. ... Yours truly, Stan Loach Excise Duty Operations- Tobacco Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2006/05/23 — RITS 78827 — Digital Up Timer ...