Search - 赤峰 二中 初中学区划分 2002

Scenario 1 •   The client is resident in Canada and is registered for GST/HST purposes •   The client leases a server on a monthly basis. ... Scenario 2 •   The client, resident in Canada and registered for GST/HST purposes, runs high traffic Web sites. ... This is done using the following methods: •   Graphic Banners- click-able images on their web site linked to another site •   Pop-up windows- separate windows that pop-up with another site inside •   Dialogue Pop-ups- pop-up questions asking surfers to visit another site •   These sources have come from all over the world (one was from Hong Kong), although the client usually deals with businesses and individuals from the United States. ...

28 June 2002 GST/HST Interpretation 40496- Application of GST/HST to an Estate of an Indian Individual Unedited CRA Tags Indian Act 87 Dwight Kostjuk Aboriginal Affairs PSBs & Governments Division Excise & GST/HST Rulings Directorate June 28, 2002XXXXX40496 Subject: Application of GST/HST to an estate of an Indian individual This memorandum is in response to your query concerning the application of GST/HST to a testamentary trust (estate) of an Indian individual. ... In cases where the deceased is not buried on reserve, or is donated to science or cremated (no burial), the documentary evidence could consist of proof of delivery of the body to the off-reserve cemetery, hospital or the crematorium, along with a published notice (an obituary) in the local newspaper listing: •   the date of death; and •   the date when internment will be held (when burial is off reserve) and/or •   the date when the memorial or final service is to be held on a reserve. ... Dwight Kostjuk Rulings Officer Aboriginal Affairs Unit Public Service Bodies and Governments Division Excise & GST/HST Rulings Directorate Legislative References: section 87, Indian Act NCS Subject Code(s): 11872-1 c.c.: XXXXX Dwight Kostjuk ...

18 July 2002 GST/HST Interpretation 39345- GST/HST on Supplements Unedited CRA Tags ETA Sch VI, Part III, 1; ETA 165; ETA 178.2; ETA 178.3 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 39345XXXXXJuly 18, 2002 Subject: GST/HST INTERPRETATION GST/HST on Supplements Dear XXXXX: This letter is in response to your email of XXXXX, to Mr. ... The following are some of the factors considered by the CCRA when determining whether a product would be considered food, beverage or ingredient, by an average consumer: •   the product is labelled as a 'supplement', 'dietary supplement', 'food supplement' or similar terminology (Note that this factor does not apply to products that are labelled in accordance with the Food and Drugs Act as "nutritional supplements".) •   this may be an indication that the product is consumed for the purpose of enhancing or improving a person's state of health and not as a food, beverage or an ingredient; •   there are claims of a therapeutic or preventative effect, enhanced mental or physical performance, enhanced physique or weight loss specific to the product- this is indicative that the product is consumed for another purpose and not as a food, beverage or an ingredient; •   emphasis is placed on the purity or superior quality of a particular nutrient and there is a related therapeutic or beneficial health effect, or enhanced performance linked to that nutrient- this is an indication that the product is not food, beverage or an ingredient; •   there are restrictions or recommendations as to the consumption of the product (e.g., consumed with specific frequencies, quantities or dosages)- this is an indication that the product is not food, beverage or an ingredient; •   there are warnings on the product label as to who should not consume the product (e.g. not recommended for pregnant women, or children)- indicative of a product that an average consumer would not normally consider to be a food, beverage of or an ingredient. 3. ... If a supplier sells goods and delivers them directly to a customer at a price that includes the delivery, and the terms of sale are FOB the customer's premises (i.e. title to the goods passes when the customer receives them), GST or HST applies to the full price charged for the goods at the appropriate tax rate: •   15% in the participating provinces of Nova Scotia, New Brunswick and Newfoundland and Labrador; •   7% elsewhere in Canada; or •   0% for zero-rated goods, regardless of where the supply is made. ...

17 May 2002 GST/HST Interpretation 32168- Whey Protein Powders Unedited CRA Tags ETA Sch VI, Part III Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 32168May 17, 2002  Subject: GST/HST INTERPRETATION Whey Protein Powders Dear XXXXX: Thank you for your letter of XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of whey protein powders. ... The following are some of the factors that may apply to whey protein powders: •   If a product identifies itself as a 'supplement', 'dietary supplement' 'food supplement' or similar terminology, this is an indication that the product is consumed for the purpose of enhancing or improving a person's state of health and not as a food, beverage or ingredient. (Note that this factor does not apply to products that are labelled in accordance with the Food and Drugs Act as "nutritional supplements".) •   Products that make claims that the product has a therapeutic or preventative effect, enhances mental or physical performance, enhances physique or weight loss are considered to be consumed for that purpose and not as a food, beverage or ingredient; •   Products that emphasize the purity or superior quality of a particular nutrient and relate that nutrient to a therapeutic or beneficial health effect or enhanced performance or physique are not considered to be consumed as a food, beverage or ingredient; •   Product names or pictorial representations on the labels that would lead a consumer to conclude that the principal purpose of consuming the product is for a therapeutic or preventative, enhanced performance, enhanced physique or weight loss indicate that the product is not consumed as a food, beverage or ingredient; •   Products that have a restricted consumption recommendation, consumed with specific frequencies, quantities or dosages would not be considered to be a food, beverage or ingredient; •   Warnings on the product label as to who should not consume the product indicate that the product is not one that an average consumer would normally consider to be a food, beverage of ingredient; •   Products that are placed amongst non-prescription drugs or cosmetics and not with commonly recognized food, beverage or ingredients in health food stores, pharmacies or other retail outlets are not marketed as a food, beverage or ingredient; •   Product advertising, whether through print or electronic media, that includes a claim related to purported beneficial effects (as mentioned above) indicates that the product is intended to be consumed for purpose other than as a food, beverage or ingredient; •   As well, if the product is compared to other products that are not considered a food, beverage or ingredient, this indicates that the product is to be consumed for a likewise purpose. ...

28 November 2002 GST/HST Interpretation 39470- Sale of a New Residential Complex by Builder Unedited CRA Tags ETA 191(1); ETA Sch V, Part I, 4 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX Case Number: 39470November 28, 2002 Subject: GST/HST INTERPRETATION Sale of a New Residential Complex by Builder Dear XXXXX: Thank you for your letter of XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the sale of a newly constructed residential complex by the builder. ... The units were completed in XXXXX XXXXX. •   GST was paid on the goods and services as the development was built. ... For personal reasons the tenant never occupied the unit. •   In XXXXX the tenant advised the owner that XXXXX would agree to an early termination of the lease if he found a buyer for the unit. •   The property was listed for sale and a purchaser tentatively agreed to purchase the unit with a closing date in XXXXX at which time the lease would be terminated. •   The Agreement of Purchase and Sale states that any GST exigible will be in addition to the purchase price and payable by the purchaser. ...

28 October 2002 GST/HST Interpretation 36605- Tax Status of Information Supplied Via the Internet Unedited CRA Tags ETA 142(1)(c)(i); ETA 144.1; ETA Sch VI, Part V, 10; ETA Sch IX, Part III, 1; ETA Sch IX, Part III, 2(d); ETA Sch IX, Part III, 3(d) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXXXXXX Case Number: 36605October 28, 2002 Subject: GST/HST INTERPRETATION Tax Status of Information Supplied Via the Internet Dear XXXXX: Thank you for your facsimile of XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to information supplied via the Internet. ... Our understanding of the situation from your request and your Web site XXXXX is as follows: •   you supply information relating to the XXXXX industry; •   the information supplied is stored on your Web site and is transmitted by e-mail, File Transfer Protocol, and other Internet formats; •   the server on which the information is stored is currently located in Canada; •   for a fee, subscribers to the Web site may access news stories, articles, XXXXX legislation and regulations, forms, surveys and reference material related to XXXXX XXXXX; •   subscribers do not acquire any ownership rights in respect of the software programs and information stored on the Web site; and •   subscribers may print and make photocopies of certain information subject to certain restrictions. ... Section 1 of Part I of Schedule IX to the Act defines the "place of negotiation" of a supply to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ...

23 December 2002 GST/HST Interpretation 8067- Method for Determining Proportion of Commercial Activities Unedited CRA Tags ETA 141.01(5) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 8067 XXXXX December 23, 2002 Subject: GST/HST INTERPRETATION Method for Determining Proportion of Commercial Activities Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST) / Harmonized Sales Tax (HST) to your client's operations. ... Yours truly, Denise Villeneuve Corporate Reorganizations Unit Financial Institution & Real Property Division Excise and GST/HST Rulings Directorate Encl.: section 1.4 of Chapter 1 of the GST/HST Memoranda Series Legislative References: Ex[cise T]ax Act section 141.01(5) NCS Subject Code(s): 11950-5 / 11925-03 / 11650-02 ...

29 August 2002 GST/HST Interpretation 41232- GST/HST Net Tax Refunds and the Family Orders and Agreements Enforcement Assistance Act ("FOAEAA") Unedited CRA Tags ETA 312; ETA 229(1) Kathleen Butler Assessment & Collections Individual Returns & Payments Processing 25 McArthur RoadDouglas Wood, CGA Rulings Officer General Operations Unit Excise & GST/HST Rulings Directorate August 29, 200241232 Subject: GST/HST Net Tax Refunds and the Family Orders and Agreements Enforcement Assistance Act ("FOAEAA") This memorandum is in response to conversations we had concerning the FOAEAA, and GST/HST net tax refunds. ... Background Information The Individual Returns & Payment Processing (IRPP) Refund Set-Off (RSO) Program provides an automated service by which the tax refunds of individuals may be "set-off" to pay debts owed by clients under federal, provincial or territorial programs. ...

10 December 2002 GST/HST Interpretation 38070- Advertising Services Unedited CRA Tags ETA 136.1(2); ETA 142(1)(g) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case Number: XXXXXDecember 10, 2002 Subject: GST/HST INTERPRETATION Advertising Services Dear XXXXX: Thank you for your facsimile of XXXXX (with attachment), addressed to Ivan Bastasic, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to advertising services. ... The following information was presented in your facsimile. •   AdCo is an advertising agency that is resident in Canada and is registered for GST/HST purposes. •   AdCo has a client ("CanCo") that is also resident in Canada and is registered for GST/HST purposes. •   A related party of CanCo ("ForeignCo") is a non-resident of Canada and is not registered for GST/HST purposes. •   AdCo entered into a contract to supply CanCo with commercial air time. Under this contract, there are monthly billing periods, and CanCo is legally liable to pay these billings to AdCo. •   AdCo purchases such commercial air time from third party suppliers, and resells same to CanCo. •   CanCo uses the commercial air time to advertise and solicit sales for its products. •   Under an addendum to the contract, ForeignCo will be legally liable to pay AdCo for certain of the monthly billings (the XXXXX). •   AdCo is in possession of a signed certificate from ForeignCo attesting that it (ForeignCo) is not resident in Canada and is not registered for GST/HST purposes. ...

18 October 2002 GST/HST Interpretation 27030- Application of GST/HST to Dietary Supplements Unedited CRA Tags GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Case Number: 27030October 18, 2002 Subject: GST/HST INTERPRETATION Application of GST/HST to Dietary Supplements Dear Sir: Thank you for your letter dated XXXXX (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your operations. ... The following are some of the factors that the CCRA considers in determining whether a product would be considered by an average consumer to be a food, beverage or ingredient: •   If a product identifies itself as a 'supplement', 'dietary supplement' 'food supplement' or other similar supplement, this is an indication that the product is consumed for the purpose of enhancing or improving a person's state of health and not as a food, beverage or ingredient. (Note that this factor does not apply to products that are labelled in accordance with the Food and Drugs) •   Products that make claims that the product has a therapeutic or preventative effect, enhances mental or physical performance, enhances physique or weight loss are considered to be consumed for that purpose and not as a food, beverage or ingredient; •   Products that emphasize the purity or superior quality of a particular nutrient and relate that nutrient to a therapeutic or beneficial health effect or enhanced performance or physique are not considered to be consumed as a food, beverage or ingredient; •   Product names or pictorial representations on the labels that would lead a consumer to conclude that the principal purpose of consuming the product is therapeutic or preventative, or for enhanced performance, physique, or weight loss indicate that the product is not consumed as a food, beverage or ingredient; •   Products that have a restricted consumption recommendation or that are consumed in specific frequencies, quantities or dosages would not be considered to be a food, beverage or ingredient; •   Warnings on the product label as to who should not consume the product indicate that the product is not one that an average consumer would normally consider to be a food, beverage or ingredient; •   Product advertising, whether through print or electronic media, that includes a claim related to purported beneficial effects (as mentioned above) indicates that the product is intended to be consumed for purpose other than as a food, beverage or ingredient; •   As well, if the product is compared to other products that are not considered a food, beverage or ingredient, this indicates that the product is to be consumed for a similar purpose. ...