Search - 2002年 抽纸品牌 质量排名

14 November 2002 GST/HST Ruling 42954- Application of the GST/HST to Chocolate Flavoured Powdered Drink Mix Unedited CRA Tags GST/HST Memoranda Series, Memorandum 1.4, Goods and Services Tax Rulings Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX Case Number: 42954November 14, 2002 Subject: GST/HST APPLICATION RULING Tax Status of XXXXX Dear XXXXX: This letter is further to our letter dated XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to chocolate flavoured XXXXX powdered drink mix ("the product"). Statement of Facts Our understanding of the facts is as follows: •   Product labelling indicates that the product is marketed as a food supplement, designed to provide users with high-quality protein and carbohydrates, as well as vitamins, minerals and other important micronutrients. ...

4 October 2002 GST/HST Interpretation 38983- Application of Joint Venture Rules Unedited CRA Tags ETA 273; SOR/91-36 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: 38983October 4, 2002 Subject: GST/HST INTERPRETATION Application of Joint Venture Rules Dear XXXXX: Thank you for your letter of XXXXX (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the lease of real property by a joint venture operator to a financial institution that is a participant in the joint venture. ... Yours truly, Dwayne Moore Goods Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate c.c.: D. ...

14 August 2002 GST/HST Interpretation 39701- Insurance Indemnification of Bad Debts Unedited CRA Tags ETA 222; ETA 225; ETA 231 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: 39701 11610-4August 14, 2002 Subject: GST/HST INTERPRETATION Insurance Indemnification of Bad Debts Dear XXXXX: Thank you for your letter of XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your client's operations. ... Yours truly, John Nowak Financial Institutions Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate c.c.: Encl.: Legislative References: 222, 225, 231 NCS Subject Code(s): 11610-4 ...

20 December 2002 Excise Interpretation 42338- Duty Paid Stamping and Excise Tax Issues Surrounding the Importation of Sheet Tobacco Unedited CRA Tags EA 201(2); 2403.91.10.00 MEMORANDUM XXXXX December 20, 2002HEK 51700-1 Subject: XXXXX The purpose of this memorandum is to respond to the information and documents that we received from you XXXXX concerning the duty paid stamping and excise tax issues surrounding the importation of the XXXXX by XXXXX. ... Nonetheless, since this product is regarded as a manufactured tobacco product, it is our view that the XXXXX is properly subject to excise tax at the current rate of $35.648 cents per kilogram, under the provisions of subsection 23(1) of the Excise Tax Act, and as proposed in the Ways and Means Motion of June 17, 2002. ... Preston Gallant, CGA Manager Excise Duty Operations Excise Duties and Taxes Division c.c.: All regional managers Sawab Nekiar, Trade Policy and Interpretation, Customs Branch [i] * 50% of the Canadian manufacturer's sale price or duty paid value, as the case may be. ...

22 October 2002 GST/HST Interpretation 35664- Supply by Agent of On-line Registration Unedited CRA Tags ETA 177(1); ETA 177(1.1); ETA 221(1); ETA 225(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: 35664XXXXXOctober 22, 2002 Subject: GST/HST INTERPRETATION Supply by agent of on-line registration Dear XXXXX: Thank you for your facsimile to the XXXXX GST/HST Rulings Centre of XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your company's supply of on-line registration for your clients' events. ... XXXXX's client may be: •   a resident supplying event admissions to either residents, non-residents, or both; or •   a non-resident supplying event admissions to either residents, non-residents or both. ...

8 August 2002 GST/HST Ruling 31015- New Residential Rental Property Rebate on Construction of a Nursing Home Unedited CRA Tags ETA 191; ETA 256.2; ETA Sch V, Part I, 6; ETA Sch V, Part II, 2 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Case Number: 31015File: 11865-17, 11870-4, 11870-5, 11885-3, 11950-1August 8, 2002 Subject: GST/HST APPLICATION RULING New Residential Rental Property Rebate on Construction of a Nursing Home Dear XXXXX: Thank you for your letter of XXXXX, (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ... In that regard, enclosed policy paper P-077R, " Single and Multiple Supplies ", provides assistance. ...

16 August 2002 GST/HST Interpretation 33017- Videos on the Internet Unedited CRA Tags ETA 142(1)(a); ETA 142(1)(c)(i); ETA 144.1; ETA 159; ETA 168(1); ETA 169(1); ETA 223(1); ETA Sch IX, Part II, 1; ETA Sch IX, Part III, 2(d); ETA Sch IX, Part III, 3(d) 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: 33017XXXXX August 16, 2002 Subject: GST/HST INTERPRETATION Videos on the Internet Dear XXXXX: Thank you for your facsimile of XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supplies of videos viewed over the Internet. ... 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... ... A copy of Policy Statement P-222 Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of the Excise Tax Act " is also enclosed for your reference. ...

9 December 2002 GST/HST Interpretation 31642- Supply of Subscriptions to Unedited CRA Tags ETA 142(1)(c)(i); ETA 144.1; ETA Sch IX, 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: 31642XXXXXDecember 9, 2002 Subject: GST/HST INTERPRETATION Supply of subscriptions to 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 supply by XXXXX (the company) of Internet subscriptions. ... A supply of IPP is also considered to be made in a particular province if the "place of negotiation" ("Place of negotiation" is defined as "... 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... ...

5 July 2002 GST/HST Interpretation 38197- The Application of GST to Rebates Unedited CRA Tags ETA 232; ETA 181.1; ETA 123(1) consideration; GST/HST Technical Information Bulletin B-042, Refund, Adjustment or Credit of GST Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX Case Number: CN 38197rJuly 5, 2002 Subject: The application of GST to XXXXX rebates Dear XXXXX: This letter is in response to your letter of XXXXX, which was forwarded to us from the XXXXX GST/HST Rulings Centre, where you requested that we reconsider the position taken in the earlier ruling of XXXXX. ... Yours truly, Douglas Wood, CGA Rulings Officer General Operations Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate c.c.: John Sitka Gunar Ozols Douglas Wood XXXXX Legislative References: section 232 of the ETA section 181.1 of the ETA subsection 123(1) of the ETA- "consideration" B-042 XXXXX XXXXX NCS Subject Code(s): R-11610-1 11610-6 ...

19 July 2002 GST/HST Ruling 39947- Eligibility for a Rebate on Printed Books Under Section 259.1 of the ETA Unedited CRA Tags ETA 259.1(1) printed book Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Case Number: 39947XXXXXJuly 19, 2002 Subject: GST/HST APPLICATION RULING Eligibility for a rebate on printed books under section 259.1 of the ETA Dear XXXXX: Thank you for your letter of XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your purchases of printed books and other religious material. ... The rebate provision for printed material, pursuant to subsection 259.1(2) of the ETA, is for the GST paid on the purchase of: "... ...