Search - 辐射监测仪 校准

. / 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. ... Yours truly, Janet Pelletier Janet Pelletier, CPA, CGA Rulings Officer, Fuel Charge Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate             ...

. / 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. ... Yours truly, Melanie Pearce Senior Rulings Officer, Fuel Charge Unit Excise Tax and Fuel Charge Division Excise and Specialty Tax Directorate             ...

(" le détaillant ") voudrait savoir comment la Loi sur la taxe d'accise (" LTA ") s'applique à la fourniture d'extraits liquides de plantes médicinales. ... Le seul fait que les produits consommés pour ces effets bénéfiques sont ingérés dans le corps en mangeant ou en buvant ne fait pas en sorte qu'ils soient visés par le sens de " aliment " ou " boisson ". ... Toutefois, l'absence d'une DIN ne signifie pas nécessairement qu'un produit est considéré comme un " aliment " ou une " boisson ". ...

The product information sheet indicates that the Product is: •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. 7. ... Results from independent market research as provided on the product information sheet indicates that: •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. ... Yours truly, Nicole Thomas, CMA Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/12/23 — RITS 56819 — Temporary Importation of Amusement Rides ...

They include: •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. 3. ... Ruling Given Based on the facts set out above, we rule that the instruction in courses listed below that lead to certificates or diplomas that attest to the competence of individuals to practise or perform a trade or vocation are exempt from the GST pursuant to section 8 of Part III of Schedule V to the Excise Tax Act (ETA). •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX This ruling is subject to the qualifications in GST/HST Memorandum 1.4, Goods and Services Tax Rulings. ... Yours truly, Trent MacDonald Charities, Non-Profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/08/15 — RITS 56497 — Fund-raising Campaign ...

[XYZ] has submitted information on the following products for a ruling: […] (Product A), […] (Product B), […] (Product C), […] (Product D), […] (Product E), […] (Product F), […] (Product G), […] (Product H), […] (Product I), and […] (Product J). 2. ... Product A contains chopped romaine lettuce, dressing in […] containers, […] bags of croutons, […] ounces of loose grated parmesan cheese placed on top of the romaine lettuce, and […] lemon wedges placed on top of the romaine lettuce. ... Yours truly, Angela Stachowski Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate     ...

Schedule [...] to the Sublease identifies the leased premises as Unit [...] within Lot [...], [...], Province of [...]. ... The Schedule to Schedule [...] depicts the location of Unit [...]. It shows that Unit [...] is located in Building [...] on Lot [...], which consists of four units ([...] through [...]). ... In addition, Unit [...] is located in Building [...], which consists of [...] units (numbered [...] through [...]). ...

We understand that [...] (the "Lessee") has entered into an agreement to lease the following aircraft from [...] ... The details are as follows: Aircraft Type Model Number Serial Number Registration Number [...] [...] [...] [...] • The lease agreement for this aircraft is for a period beginning on [mm/dd/yyyy] and ending on [mm/dd/yyyy].>>This aircraft will be imported at the Airport of Entry ([...] ...

STATEMENT OF FACTS We understand the following information pertaining to your request: 1. […], […] and […] (the requestors) have mushroom growing operations in the listed province of […]. 2. ... The natural gas provider did not provide relief based on the conclusion that […] and […] do not operate an eligible greenhouse. ... As mushroom is a fungus generally requiring dark conditions for growth, a person in the business of growing mushrooms would not be considered a greenhouse operator. […], […] and […] are not greenhouse operators nor do they operate eligible greenhouses. ...

In this letter, Holdings has indicated that the Agreement in respect of the Unit was executed by […] in trust for […] (Properties) and that Properties is a bare trustee that holds the Unit in trust for Holdings, the beneficial owner of the Unit. ... For purposes of this opinion, we will assume the trust is a bare trust in which Properties holds legal title to the Unit on behalf of the beneficial owner, Holdings). c) The statement of adjustments for the purchase of the Unit by Properties, adjusted as of [mm/dd/yyyy], indicates the following: * consideration of $[…] * GST (at […]%) of $[…] * NRRP rebate of $[…] It appears that […] (the Vendor) has credited the amount of the NRRP rebate against the amount owing by Properties. d) A tenancy agreement (the Lease) between Properties and […] (the Tenant) for the rental of the Unit dated [mm/dd/yyyy]. ... Melissa Mercer Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate     ...