Search - 2002年 抽纸品牌 质量排名

10 July 2002 GST/HST Ruling 38496- Liquid and Bar Supplements Unedited CRA Tags ETA Sch VI, Part III, 1 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: 38496July 10, 2002 Subject: GST/HST APPLICATION RULING Liquid and Bar Supplements 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 products described below. ... XXXXX (Product A) •   Product A is a XXXXX protein drink packaged in individual XXXXX containers. •   Product A is manufactured by XXXXX. and distributed exclusively in Canada by XXXXX. •   Product A label advertises that it has XXXXX of protein in each XXXXX serving. •   The flavours of Product A include; XXXXX •   The label of Product A has a notice that states: XXXXX •   The Product A label also states: XXXXX •   XXXXX XXXXX 2. XXXXX (Product B) •   Product B is labelled as a XXXXX. •   Product B is packaged in individual XXXXX containers. •   Product B is manufactured by XXXXX. and distributed exclusively in Canada by XXXXX[.] •   Product B label advertises that it has XXXXX of protein including quality ion-exchanged whey. •   The flavours of Product B are: XXXXX[.] •   The label of Product B states: XXXXX XXXXX[.] 3. ...

7 August 2002 GST/HST Ruling 33100- Application of the GST/HST to Various Nutritional Products 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: 33100XXXXXAugust 7, 2002 Subject: GST/HST APPLICATION RULING XXXXX 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 products described below. ... XXXXX (Product A) •   Product A is a non-carbonated liquid vitamin-mineral concentrate. •   Product A contains no fruit, fruit juice or fruit flavouring. •   Product A contains the Non-Medicinal Ingredients: XXXXX XXXXX. •   According to the Product A label, the directions for use are as follows: XXXXX •   A XXXXX of Product A contains; XXXXX In addition, Product A contains the following non-medicinal ingredients; XXXXX. •   The Product A label states XXXXX. •   Product A has a Drug Identification Number (XXXXX) XXXXX (Product B) •   Product B is a non-carbonated liquid vitamin and mineral concentrate. •   Product B contains no fruit, fruit juice or fruit flavouring. •   Product B contains the Non-Medicinal Ingredient: XXXXX. •   According to the Product B label, the directions for use are as follows: XXXXX •   A XXXXX of Product B contains; XXXXX[.] ... XXXXX (Product C) •   Product C is a non-carbonated XXXXX concentrate. •   Product C contains no fruit, fruit juice or fruit flavouring. •   According to the Product C label, the recommended use is as follows: XXXXX •   The Product C label states, XXXXX •   XXXXX XXXXX (Product D) •   Product D is a non-carbonated fruit-flavoured XXXXX concentrate. •   Product D contains XXXXX •   According to the Product D label, the recommended use is as follows: XXXXX •   The Product D label states, XXXXX •   XXXXX XXXXX Ruling Requested The products are zero-rated pursuant to section 1 of Part III of Schedule VI to the Excise Tax Act (ETA). ...

7 November 2002 GST/HST Ruling 41783- GST/HST Ruling Request for Dietary Supplements Unedited CRA Tags ETA Sch VI, Part III, 1 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: 41783November 7, 2002 Subject: GST/HST APPLICATION RULING GST/HST Ruling Request for Dietary Supplements Dear Sir: We are responding to the letter submitted by XXXXX, on your behalf, dated XXXXX (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the products described below. ... XXXXX (Product G) •   Product G is an XXXXX powder •   Product G states "Note: For therapeutic use only" •   Product G directions state, XXXXX •   Product G is labelled as a vitamin and mineral supplement 8. ... XXXXX (Product I) •   Product I is an XXXXX powder •   Product I states "Note: For therapeutic use only" •   Product I directions state XXXXX •   Product I is labelled as a vitamin and mineral supplement 10. ...

4 December 2002 GST/HST Ruling 42809- Application of the GST/HST to Salads Sold in Plastic Tubs or Tetra Packs Unedited CRA Tags ETA Sch VI, Part III, 1(o.1) 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: 42809December 4, 2002 Subject: GST/HST APPLICATION RULING XXXXX and XXXXX Salads Dear XXXXX: Thank you for your letter dated XXXXX (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the products described below. ... XXXXX Salad (Product A) •   Product A is described as XXXXX •   Sold in bulk XXXXX containers •   Containers are either plastic tubs or tetra packs •   Suitable for immediate consumption •   Stored in coolers to maintain shelf life of XXXXX days 2. XXXXX Salad (Product B) •   Product B is described as: "XXXXX" •   Sold in bulk XXXXX containers •   Containers are either plastic tubs or tetra packs •   Suitable for immediate consumption •   Stored in coolers to maintain shelf life of XXXXX days 3. ...

17 May 2002 GST/HST Ruling 31323- Powdered Dietary Supplements 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 XXXXXAttention: XXXXX Case: 31323May 17, 2002 Subject: GST/HST APPLICATION RULING Powdered Dietary Supplements Dear XXXXX: Thank you for your letter of XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of the various powdered products described below. ... Serve immediately. •   The Product C directions state: XXXXX[.] •   The Product C label states: XXXXX[.] ... Serve immediately. •   The Product D directions state: XXXXX[.] •   The Product D label states: XXXXX[.] ...

26 March 2002 GST/HST Interpretation 36052- Fourniture de concentrés liquides de plantes médicinales Unedited CRA Tags LTA Annexe VI, partie III, 1 TRANSLATION FOLLOWS Direction de l'accise et des décisions de la TPS/TVH Place de Ville, Tour A, 15e étage 320, rue Queen Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXXXXXX XXXXX Numéro de dossier: 36052Le 26 mars 2002 Objet: INTERPRÉTATION DE LA TPS/TVH Fourniture de concentrés liquides de plantes médicinales Monsieur, Nous vous remercions de votre lettre du XXXXX (pièces jointes) concernant l'application de la taxe sur les produits et services (TPS)/taxe de vente harmonisée (TVH) à la fourniture de concentrés liquides de plantes médicinales. ... (" le détaillant ") voudrait savoir comment la Loi sur la taxe d'accise (" LTA ") s'applique à la fourniture d'extraits liquides de plantes médicinales. ... Toutefois, l'absence d'une DIN ne signifie pas nécessairement qu'un produit est considéré comme un " aliment " ou une " boisson ". ...

27 September 2002 GST/HST Interpretation 39625- Subsection 272.1(1) and the Eligibility of Certain ITCs Claimed by a Partnership Unedited CRA Tags ETA 169; ETA 171(1); ETA 257; ETA 272.1(1); ETA Sch V, Part I, 9; ETA Sch V, Part VI, 25; ETA Sch V, Part V.1, 1; ETA Sch V, Part VII Doris McMullan Corporate Reorganizations Unit Financial Institutions and Real Property Division September 27, 2002XXXXX39625 Subject: Subsection 272.1(1) and the eligibility of certain ITCs claimed by a partnership We received your email and fax material concerning this case in XXXXX. ... In your correspondence, you presented the following facts: •   XXXXX is a new construction business involved in buying vacant lots and building residential homes for resale. •   It appears to be a family business based on a verbal partnership agreement. •   Family members purchased XXXXX adjacent, vacant lots under separate agreements of purchase and sale each dated XXXXX. •   The partnership business name was not registered when these lots were purchased. ... •   The nature of the action undertaken by the partner: Does the action taken by the partner relate to the purpose of the partnership's business? ...

15 February 2002 GST/HST Ruling 36705- Application of the GST to Supplies of Dutiable Spirits Unedited CRA Tags ETA 154; ETA 123(1) supply; ETA 123(1) consideration; ETA 232(1)(a); ETA 232(3) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 36705February 15, 2002 Subject: GST/HST APPLICATION RULING Application of the GST to supplies of dutiable spirits Dear XXXXX: Thank you for your letter of July 3, 2001, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. Statement of Facts Our understanding of the facts, the transactions, and the purpose of the transactions, based upon XXXXX letter and discussions with both XXXXX and XXXXX, is as follows: •   XXXXX, XXXXX and the XXXXX are licencees under the EA and operate bonded warehouses; •   XXXXX and XXXXX supply their products "in-bond" to the XXXXX; •   It has always been the practice of XXXXX and XXXXX to invoice Canadian Liquor Control Boards and to include GST based on the duty and excise tax paid value of the goods shipped; •   XXXXX; •   XXXXX; •   Consequently, as at July 3, 2001, this had resulted in excess cash outflow of approximately XXXXX to XXXXX and XXXXX. Transaction(s) •   XXXXX and XXXXX supply their products "in-bond" to the XXXXX; •   XXXXX and XXXXX remit to the CCRA, GST based on duty-paid value of goods sold to the XXXXX; •   XXXXX. ...

21 August 2002 GST/HST Interpretation 39590- Qualification of a Band-empowered Entity Unedited CRA Tags IA 87 Dwight Kostjuk Aboriginal Affairs Unit PSBs and Governments Division Excise & GST/HST Rulings Directorate August 21, 2002XXXXX39590 Subject: XXXXX This is in response to your query to the XXXXX GST/HST Rulings Centre concerning the qualification of the XXXXX as a band-empowered entity (BEE). ... The qualifications are general in nature, such as the following: •   have been resident of the XXXXX Health XXXXX Region for a minimum of XXXXX; •   have a minimum age of XXXXX years; •   be fluent in English or XXXXX; and •   not be the legal counsel of XXXXX. ... Dwight Kostjuk Indian Affairs Unit PSBs & Govts Division Excise and GST/HST Rulings Directorate ...

En bref, elle comprend non seulement une " entreprise " ou " un projet à risques... de caractère commercial " " sauf dans la mesure où l'entreprise comporte la réalisation par la personne de fournitures exonérées " mais aussi "... la réalisation de fournitures, sauf des fournitures exonérées, d'immeubles appartenant à la personne, y compris les actes qu'elle accomplit dans le cadre ou à l'occasion des fournitures.) ne peut pas s'inscrire à la TPS/TVH. ... -à-d. un " constructeur-locateur ") (Le terme " constructeur " est défini au paragraphe 123(1). ... Le remboursement est égal au moindre de la teneur en taxe (L'expression " teneur en taxe " est définie au paragraphe 123(1). ...