Search - 辐射监测仪 校准

These are: 1) a proposal to repeal the Excise Tax Act reference to (c) "a drug or other substance included on Schedule G to the Food and Drugs Act, [paragraph 2(c)/I/VI ETA] and replace it (effective May 14, 1997) with (c) "a drug or other substance included in the schedule to Part G of the Food and Drug Regulations ". 2) a proposal to repeal the Excise Tax Act reference to: (d) "a drug that contains a substance included on the schedule to the Narcotic Control Act other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to that Act or Regulations made under that Act" [paragraph 2(d)/I/VI ETA] and replace it (effective May 14, 1997) with: (d) "a drug that contains substances included in the schedule to the Narcotic Control Regulations, other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to the Controlled Drugs and Substances Act or regulations made under that Act". ...

Yours truly, Hugh Dorward Real Property Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Encl.: ...

The Policy Statement P-171R, " Distinguishing Between a Joint Venture and a Partnership for the Purposes of the Section 273 Joint Venture Election," can be referred to for guidance in establishing if the relationship has the characteristics of a joint venture. ...

The interpretation letter to XXXXX stated "... tutoring need not be limited to tutoring in the material contained in the course but could also include tutoring in material from lower grades or tutoring in general concepts dealing with relevant subject matter in order to assist the student to understand the material contained in a credit course or a course designated by a school authority". 5. ...

Hulled hemp seed, hulled hemp seed fines, toasted & roasted hemp seed, cracked or sterilized hemp seed and hemp seed flour and protein powders are products that are an additive or an ingredient to be used in food for human consumption. 3. ...

15 March 2001 GST/HST Ruling 31165- Section 174 of the Excise Tax Act (ETA) and "Per-diem" Staff Allowances Unedited CRA Tags ETA 174 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case: 31165March 15, 2001 Subject: GST/HST APPLICATION RULING Section 174 of the Excise Tax Act (ETA) & "per-diem" staff allowances Dear XXXXX: This letter is in response to your letter of April 5, 2000, your facsimile message of November 14, 2000, and several conversations we have had concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a $40 "per-diem" staff allowance paid by XXXXX ("the Management Company") to its employees. ...

4 December 2002 GST/HST Interpretation 39435- Construction Services for Real Property Unedited CRA Tags GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians 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: 39435December 4, 2002 Subject: GST/HST INTERPRETATION Construction Services for Real Property Dear XXXXX: Thank you for your facsimile transmission XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to construction services undertaken by one of your clients- a band-empowered entity- for the purpose of constructing a building on land (i.e. real property). ...

The manufacturer promotes the beneficial effects of consuming Product 1 for the following people: XXXXX Product 1 is promoted to affect personal health in the following ways: XXXXX According to the manufacturer's directions of how to use Product 1, it can be taken XXXXX XXXXX Product 2: XXXXX Product 2 is a powder consisting of various XXXXX Product 2 is labelled and promoted as a product consumed to "XXXXX " through enhanced fibre for healthy XXXXX. ...

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... ...

Subparagraph 2(d)(ii) of Part III of Schedule IX to the ETA states that a supply of IPP will be considered to be made in a province if the place of negotiation (Section 1 of Part I of Schedule IX to the ETA defines "place of negotiation" 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... ...