Search - 深圳居住证 办理条件 最新政策

30 July 2019 Excise Ruling 200925- – [federal excise tax on an automobile air conditioner] Unedited CRA Tags ETA Part III Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... You provided a […] Brokerage receipt which indicated a federal excise tax of $100 had been paid. 6. ...

Statement of Facts Our understandings of the facts are as follows: 1. [...] ... [Company A's] Business Number (BN) is [...] (previous BN [...]). 2. ... The following descriptions in paragraphs # 4 to # 45, inclusive, relate to the products for which the Scientific and Engineering Directorate of the Canada Border Services Agency (previously known as the Laboratory and Scientific Services Directorate) have previously advised us qualify as "approved formulations", a term defined in section 2 of the Act. 4. [...] 5. [...] 6. [...] 7. [...] 8. [...] 9. [...] 10. [...] 11. [...] 12. [...] 13. [...] 14. [...] 15. [...] 16. [...] 17. [...] 18. [...] 19. [...] 20. [...] 21. [...] 22. [...] 23. [...] 24. [...] 25. [...] 26. [...] 27. [...] 28. [...] 29. [...] 30. [...] 31. [...] 32. [...] 33. [...] 34. [...] 35. [...] 36. [...] 37. [...] 38. [...] 39. [...] 40. [...] 41. [...]. 42. [...] 43. [...] 44. [...] 45. [...] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following samples were received in good order by the Laboratory and Scientific Services Directorate ("the laboratory") of the Canada Border Services Agency (CBSA), for testing of their salt and alcohol contents, and to determine whether or not they are potable:             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX The sample of XXXXX was broken at the time it was received by the laboratory, and therefore no tests could be conducted in respect of that brand. 7. The cooking wines listed above, except XXXXX were found by the laboratory to have alcohol and salt contents as indicated below:             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX             XXXXX Ruling Requested You have asked that the cooking wines that are imported by your company not be treated as wine for the purposes of the Act, because they are not beverages. ...

. / 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. ... Specifically, your request was for the following brand extensions: •   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 2004/06/22 — RITS 51503 — [User's Licence and a Specially Denatured Alcohol Registration] ...

[Company A] is located at […] and its importer account number is […]. 2. […]. 3. The alcohol-based product specified in your letter and detailed in […] MSDS is Reagent Alcohol, product [XYZ], and comprised of […]. 4. […]. 5. […]. ... Yours truly, Joy Piepjohn Manager, Excise Duty Operations – Alcohol Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate ...

Upon request, on [mm/dd/yyyy], [XYZ] provided copies of the certificates of insurance […]. On the respective certificates the assured was indicated as: The lender(s) &/or […] &/or [XYZ], [XYZ] &/or […], [XYZ] &/or […]. ... " Also [XYZ] requested a refund of $[…] and cancellation of the interest in arrears and other penalties. ...

. / 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 We understand the following: 1. […] (the Corporation) is a […] manufacturer […]. 2. […][Information about the Corporation’s manufacturing process]. 3. ... An amount equivalent to the Federal Excise Tax (FET) of $0.04 per litre is embedded in the Corporation’s purchase price. 4. […]. 5. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... You have provided the following example, and have requested our comments with respect to the application of Part I of the Act to the following scenario: •   A client purchased a property/liability insurance policy with an effective date of November 30, 2004, with a premium value of $100,000. •   The policy was reported by the insurance broker on form B241 by March 15, 2005. •   The Canada Revenue Agency ("CRA") invoiced the client directly by March 31, 2005, at the rate of 10%, for a total amount payable of $10,000. •   The client paid $10,000 in Part I tax under the Act by April 30, 2005. •   In June 2005, the client acquired an additional property that needed to be insured. •   An endorsement to the original policy (inception date, November 30, 2004) was written for an additional premium in the amount of $20,000, on June 1, 2005. •   The $20,000 premium was reported to the CRA as soon as possible by the broker. •   The CRA invoiced the client for the 10% tax payable in the amount of $2,000 plus interest (based upon the original policy inception date of November 30, 2004, which is reported to CRA by March 15 and must be paid by April 30, resulting in interest from May 1 to present). ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2005/06/22 F — RITS 61868 — Demande d'information concernant des titulaires de licence ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise & GST/HST Rulings Directorate Place de Ville, Tower A, 20th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 63685 XXXXX XXXXX XXXXX XXXXX XXXXXXXXXX September 22, 2005 Subject: ADVANCE EXCISE TAX RULING Exemption Request- Financial Guarantee Insurance Dear XXXXX: Thank you for your correspondence concerning your client XXXXX and your request for an exemption with respect to the 10% tax under Part I of the Excise Tax Act (the "ETA") relating to a financial guarantee insurance policy to be issued by XXXXX (a XXXXX domiciled stock insurance corporation). ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2005/03/01 F — RITS 50105 — Demande de renseignements concernant l'utilisation du combustible à des fins détournées ...