Search - 2002年 抽纸品牌 质量排名

12 July 2002 GST/HST Ruling 32742- Distribution of Digitized Artwork Unedited CRA Tags ETA 123(1) non-participating province; ETA 142(1); ETA 144.1; ETA 165(1); ETA 165(3); ETA Sch VI, Part V, 10; ETA Sch IX, Part III, 1; ETA Sch IX, Part III, 2; ETA Sch IX, Part III, 3 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: 32742XXXXXJuly 12, 2002 Subject: GST/HST APPLICATION RULING Distribution of digitized artwork Dear XXXXX Thank you for your letter to the XXXXX GST/HST Rulings Centre of XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the distribution of digitized artwork. ... 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... ...

30 January 2002 GST/HST Ruling 34224- Application Ruling on Transactions by a Charity Unedited CRA Tags ETA Sch V, Part V.1, 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: 34224January 30, 2002 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX Thank you for your letter of January 15, 2001, requesting a ruling on the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to certain transactions of the XXXXX, as described below. ... The Councils further agree to the terms set out concerning the use of the trademarks (e.g., "... may only be used in association with delivering XXXXX products and services... ...

24 June 2002 GST/HST Interpretation 34703- Application of the GST/HST to Subscriptions to Web Sites Unedited CRA Tags ETA 123(1) supply; ETA 132.1(2); ETA 142; ETA 144.1; ETA Sch VI, Part V, 10; ETA Sch IX, Part I, 1; ETA Sch IX, Part III, 2 Michèle Routhier Technical Analyst Border Issues Unit Excise and GST/HST Rulings Directorate June 24, 2002XXXXX34703 Subject: XXXXX Thank you for your letter of February 1, 2001, with attachments, concerning the application of the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) to supplies made by XXXXX 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... ...

29 November 2002 GST/HST Interpretation 25805- Application of the GST/HST to Freight Transportation Services Unedited CRA Tags ETA Sch VI, Part VII, 6; ETA Sch VI, Part VII, 7; ETA Sch VI, Part VII, 8; 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 XXXXXXXXXX Case Number: 25805 XXXXXNovember 29, 2002 Subject: GST/HST INTERPRETATION Application of the GST/HST to Freight Transportation Services Dear Sir: Thank you for your fax of XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your operations. ... Based on the facts set out above, we rule that, where XXXXX has provided the carrier with a written declaration [i] * to the effect that the transportation of the grain from the grain supplier's premises in Canada to XXXXX is shipped for export and is part of a continuous outbound freight movement, the transportation service is zero-rated. ...

18 December 2002 GST/HST Ruling 33383- Supplies Made Via the Internet Unedited CRA Tags ETA 123(1) supply; ETA 142(1); ETA 142(2); ETA 144.1; ETA 165(1); ETA 165(2); ETA 165(3); ETA Sch VI, Part V, 8; ETA Sch VI, Part V, 10; ETA Sch IX, Part I, 1 place of negotiation; ETA Sch IX, 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 XXXXXAttention: XXXXX Case Number: 33383December 18, 2002 Subject: GST/HST APPLICATION RULING Supplies made via the Internet Dear XXXXX: Thank you for your letter to XXXXX of XXXXX XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your company's supplies made via the Internet. ... 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, or to which that individual ordinarily reports, in the performance of the individual's duties in relation to the activities of the supplier in the course of which the supply is made... ...

23 September 2002 GST/HST Interpretation 34397- Application of GST/HST to On-line Interactive Music Program Unedited CRA Tags ETA 142; ETA 221; ETA Sch VI, Part V, 10; ETA Sch IX, Part III, 2 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXAdministrative Coordinator Case Number: 34397XXXXXSeptember 23, 2002 Subject: GST/HST INTERPRETATION Application of GST/HST to On-line Interactive Music Program Dear XXXXX: Thank you for your facsimile of XXXXX, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies made by XXXXX. ... Section 1 of Part I of Schedule IX to the ETA 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... ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... It is stated in Policy Statement P-068 " Definition of Time Periods Created by Election/Revocation of Election to Change Fiscal Years " that, for administrative purposes, the time period on which a fiscal year begins and the date on which a fiscal year elected under the provisions of section 244 of the Act begins will be considered to be a fiscal year. ... The election becomes effective on January 1, 2002. Consequently, the registrant will have a "short" period from October 1, 2001 to December 31, 2002. ...

These rates are as June 18, 2002, but are subject to change. Should you require further information, or have any questions with respect to this letter, please do not hesitate to contact me at (613) 954-4208 or Richard Crompton at (613) 957-4156. Preston Gallant, CGA Manager Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate XXXXX TOBACCO PRODUCTS- EXCISE TAX AND DUTY RATES (Ways and Means Motion- effective June 18, 2002)- Rate changes are indicated in bold- All Provinces and Territories- Regular Domestic Markets CIGARETTES Excise Tax (rate per 5 or fraction of 5 cigarettes) Excise Duty (rate per 1000) mass <1361 grams | mass > 1361 grams $0.25888 $27.475 1/2 $29.374 CIGARS Excise Tax Excise Duty greater of $0.065 and 65 per cent [i] * $14.786 per 1000 (In reality, the excise tax is rarely $0.03947, as the 50% rate is normally the greater.) ... (< 1.5% of production) $0.075 NOT APPLICABLE Export markets, other than to foreign duty free shops or for use as foreign ships' stores. ...

27 March 2003 GST/HST Interpretation 44818- Application of GST/HST to Dietary Supplements Unedited CRA Tags GST/HST Policy Statement P-240, Application of GST/HST to Products Commonly Described as "Dietary Supplements" Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX Case: 44818 XXXXX XXXXX March 27, 2003 Subject: GST/HST Interpretation- Application of GST/HST to Dietary Supplements Dear XXXXX: On July 31, 2002 the Canada Customs and Revenue Agency issued GST/HST Policy Statement P-240 " Application of GST/HST to products commonly described as 'Dietary Supplements' ". ...

27 March 2003 GST/HST Interpretation 44819- Application of GST/HST to Dietary Supplements Unedited CRA Tags GST/HST Policy Statement P-240, Application of GST/HST to Products Commonly Described as "Dietary Supplements" Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX Case: 44819 XXXXX March 27, 2003 Subject: GST/HST Interpretation- Application of GST/HST to Dietary Supplements Dear XXXXX: On July 31, 2002 the Canada Customs and Revenue Agency issued GST/HST Policy Statement P-240 " Application of GST/HST to products commonly described as 'Dietary Supplements' ". ...