Search - 赤峰 二中 初中学区划分 2005

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 ...

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 ...

30 June 2005 GST/HST Interpretation 60577- Books sold with CD-ROMs 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. ... ; •   Where was the property off-loaded?; •   Who is responsible for the property in case of damage to the property on route to the reserve and to the second location off a reserve? ... Should you have any other questions or wish to discuss the matter further, please contact me at 613-954-7954. 2005/06/08 — RITS 61104 — GST Status of Movie Packages ...

1 April 2005 GST/HST Interpretation 55068- Tax Status of Lease Agreements Entered Into Before March 10, 2004 Unedited CRA Tags ETA Sch V, Part VI, 25 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. ... Examples of modifications that would not result in the termination of a pre-March 10 lease agreement include: •   Changing the mode of payment (e.g. payment by cheque vs. direct deposit to the supplier's bank account). •   Changing the designated place of payment (e.g. direct deposit to a different bank or a different branch). •   Adding an early termination clause to the agreement provided that the other terms of the agreement are not changed. ... Yours truly, Béatrice Mulinda Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/02/18 — RITS 56825 — GST Treatment of Interchange Fee ...

14 March 2005 GST/HST Interpretation 51795- Transfer of an Interest in a Trust Holding a Freehold Mineral Title- XXXXX Unedited CRA Tags ETA 123(1) property; ETA 123(1) service; 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. ... The following details on the warranty were provided XXXXX: •   The BEE acquired the vehicle from a dealer registered for GST/HST; •   The vehicle was shipped to a reserve by an agent of the dealer; •   The BEE acquired the optional extended warranty for the vehicle at the time of purchase of the vehicle; •   The dealer charged GST on the extended warranty. ... Should you wish to discuss the matter further, please call me at 613-954-7954. 2005/03/14 — RITS 53920 — Computer Software Programs Used by Blind Individuals ...

15 December 2005 GST/HST Interpretation 38944- Interpretation of Subsection 132(3) of the Excise Tax Act Unedited CRA Tags ETA 123(1) permanent establishment; ETA 132(3); ETA Sch VI, Part V, 23 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 following scenario was provided in your letter. •   Can Co is a corporation incorporated in Canada and is a resident of Canada. •   Can Co operates branches in various locations outside of Canada. •   One of the branches, located outside Canada, retained the services of a Canadian firm to provide a supply of certain professional services. •   The supply of services provided by the Canadian professional firm were for the exclusive use of the branch. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/12/21 — RITS 45433 — New Residential Rental Property Rebate and the XXXXX ...

30 June 2005 GST/HST Interpretation 61582- GST status of movie packages Unedited CRA Tags ETA 165; ETA 169; ETA 221; ETA 228; ETA 296; ETA 313; ETA 315; ETA 318 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 person is eligible to claim an ITC where the following conditions have been met: •   The person acquired or imported property or a service or brought it into a participating province during a reporting period during which the person was a registrant; •   Tax in respect of the supply, importation or bringing in to a participating province became payable by the person or was paid by the person without having become payable; •   The person acquired or imported the property or service or brought it into a participating province for consumption, use or supply in the course of the person's commercial activities; and •   The registrant has obtained sufficient evidence in such form containing such information as will enable the amount of the ITC to be determined, including any such information as may be prescribed. ... Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/06/28 F — RITS 61763 — CTI demandés par un assureur ...

10 March 2005 GST/HST Interpretation 59013- FMV XXXXX Meeting Unedited CRA Tags ETA 123(1) fair market value; ETA 154(1); ETA 154(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. To: Molgat, Denis From: Hooley, Daryl Date: March 10, 2005 Case Number: 59013 Synopsis: FMV XXXXX Meeting In order to recap our meeting XXXXX and to provide clarification on certain interpretative issues as agreed to, we provide the following. 1. ... Daryl Hooley Senior Rulings Officer Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate (613) 954-8852 (office phone) (613) 990-3602 (fax) daryl.hooley@ccra-adrc.gc.ca 2005/03/31 — RITS 59531 — Temporary Importation of Amusement Rides ...

16 December 2005 GST/HST Interpretation 76598- Acceptability of an Invoice as a Credit Note Unedited CRA Tags ETA 232(2); ETA 232(3) 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. 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: CN 76598December 16, 2005 Subject:  GST/HST INTERPRETATION Acceptability of an Invoice as a Credit Note Dear XXXXX: Thank you for your fax XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to credit notes and invoices. ... Yours truly, Catherine Séguin-Ouimet General Operations Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2005/10/07 — RITS 51783 — Application of the GST/HST to Mutual Fund Redemption Fees ...