Search - 赤峰 二中 初中学区划分 2005

3 February 2005 Excise Interpretation 56436- Marques commerciales Unedited CRA Tags LA 2001 38(3); LA 2001 58(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Votre demande était pour les marques suivantes: •   XXXXX King Size •   XXXXX Light King Size •   XXXXX Regular Size •   XXXXX Light Regular Size Il est entendu que ces appellations commerciales visées n'ont pas été et ne sont pas actuellement vendues sur le marché canadien. ... Sincèrement, Mark Hartigan Gestionnaire intérimaire des Opérations des droits d'accise Division des droits et taxes d'accise 2004/01/27 — RITS 56701 — Restricted Preparations ...

18 August 2005 GST/HST Interpretation 62985- Application of GST/HST to Employee gifts Unedited CRA Tags ETA 213; ETA Sch VI, Part IV, 10; ETA Sch VII, 6; SOR/91-39 2 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Statement of Facts Our understanding of the facts based on the information provided in your letter and attachments, along with information from XXXXX Web site at XXXXX is as follows: •   In the course of its business of importing and distributing agricultural tractors and their parts in Canada, your client, XXXXX will import into Canada a XXXXX Tractor, model XXXXX that it has acquired by way of sale from XXXXX. •   XXXXX is a Canadian company with offices across Canada and is registered for GST/HST purposes XXXXX •   The XXXXX Tractor, model XXXXX is designed for agricultural use with a rating of XXXXX kW at power takeoff. •   The XXXXX line of tractors are described as agricultural products on XXXXX Web site. ... Yours truly, Jeff Frobel Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/08/17 — RITS 63045 — Municipal Designation ...

11 April 2005 GST/HST Interpretation 53936- GST Treatment of Personal Care Services Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... •   How is the product promoted? •   Where is the product placed in retail stores? •   How is the product labelled? •   Does the product compete with other products? ...

25 July 2005 GST/HST Interpretation 60361- GST on supplies made by tour operators Unedited CRA Tags IA 87 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... A service supplied to an Indian is relieved of tax in accordance with Technical Information Bulletin B-039R GST Administrative Policy- Application of GST to Indians (B-039R) when the following conditions are met: •   the service is performed totally on a reserve for an Indian who is on a reserve at the time the service is performed; •   where the service is performed totally on a reserve for property, the property is situated on a reserve at the time the service is performed; or •   where the service is performed off a reserve, the service is for real property interests on a reserve. ... Chesterman Aboriginal Affairs Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate 2005/06/30 — RITS 60577 — Delivery Requirements and Relief of GST on Property of an Indian or Indian Band Situated on a Reserve ...

28 January 2005 GST/HST Ruling 55951- Tax Status of XXXXX Unedited CRA Tags ETA 232.1; ETA 181.1; ETA 181; ETA 286(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Background Information As we understand it: •   XXXXX (the "retailer") enters into informal arrangements with a number of its suppliers. ... Yours truly, Susan Mills Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/02/25 — RITS 56925 — Application of Section 181 of the Excise Tax Act to Electronic Coupons ...

5 December 2005 GST/HST Ruling 58960- Tofu Dessert Unedited CRA Tags ETA Sch VI, Part III, 1(n) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX In a telephone conversation and in a subsequent e-mail, you mentioned that XXXXX also provides a XXXXX. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/12/05 — RITS 62908 — Eligibility for the Code 8 Rebate of Travel Allowances Given to Employees as an Inducement to Gain or Maintain Their Employment ...

26 September 2005 GST/HST Interpretation 63157- Eligibility of two corporations to elect under section 156 of the Excise Tax Act Unedited CRA Tags ETA 123(1) basic tax content; ETA 123(1) residential complex; ETA 123(1) residential unit; ETA 136(2); ETA 169; ETA 208 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... "... On page 3, the letter says "... it is our view that the deemed sale of the Property under subsection 208(4)) would generate a deemed acquisition... ... If you require further information or clarification please do not hesitate to contact me at (613) 952-8816. 2005/10/01 — RITS 63687 — Use of the Election in Section 156 of the ETA ...

24 August 2005 GST/HST Interpretation 50074- XXXXX Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The policy then lays out more specific criteria for determining whether a product is a dietary supplement, based on the following sources: •   labelling; •   packaging/format; and •   marketing. ... Yours truly, Gunar Ozols Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/08/26 — RITS 56085 — Eligibility for Input Tax Credit for GST Paid on Purchase of a Truck ...

9 May 2005 Excise Interpretation 60262- Excise Tax Rates on Jewellery, etc. ... Jet fuel purchases for a domestic leg of an international flight can be sold for use as Ships' Stores provided the following two conditions are met: •   No passengers have deplaned or any cargo has been unloaded on the domestic leg of the international flight; and •   XXXXX must provide XXXXX with form K36A Ships' Stores Declaration and Clearance Certificate that has been authorized by the Canada Border Services Agency (Canada Customs) for such voyage. ... Yours truly, Darren Weiner Excise Taxes Unit Excise Duties and Taxes Division Division Excise and GST/HST Rulings Directorate 2005/05/30 — RITS 60715 — Application of Excise Tax on Gasoline Purchased for Use to Denature Ethyl Alcohol ...

16 February 2005 GST/HST Ruling 46992- Sales of XXXXX Lots Unedited CRA Tags ETA 142(1)(a); ETA Sch VI, Part V, 12 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Under section 12 of Part V of Schedule VI to the ETA, a supply of tangible personal property may be zero-rated if the supplier •   ships the property to a destination outside Canada that is specified in the contract for carriage of the property; •   transfers possession of the property to a common carrier or consignee that has been retained by the supplier on behalf of the recipient or the recipient's employer to ship the property to a destination outside Canada; or •   sends the property by mail or courier to an address outside Canada. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/02/17 — RITS 47887 — GST on the Supply of a Condominium Unit ...