Search - 2002年 抽纸品牌 质量排名

[STATEMENT OF FACTS] Based on the […] information provided […], we understand the following: * The Parent is the parent corporation of a complex structure of entities, […]. The Parent owns units of […][Trusts] […]. * […][Information about specific transactions] * […][Specific information about the organizational structure] * We understand that […][the supply of real property to other entities] is a commercial activity for GST/HST purposes. * The […][argument has been made] that [the Parent] provides management services to related entities, and has provided sample invoices which indicate that it provides management services to […][X], however, we have not been provided with any agreements for management services. ... Court Cases: […][It has been argued that] two court cases […][support the Parent’s] eligibility to claim ITCs under subsection 169(1), including BJ Services Company Canada et al v. the Queen [2002] GSTC 124 and General Motors of Canada Limited v. the Queen [2008] TCC 117 and [2009] FCA 114. ...

5 July 2004 GST/HST Interpretation 49726- Self-Supply of a Long-Term Residential Facility Unedited CRA Tags ETA 123(1) sale; ETA 169; ETA 170; ETA 173; ITA 6(1)(a); ITA 6(1)(e); ITA 6(1)(k); ITA 6(1)(l); ITA 15(1); GST Memorandum 500-7, Interaction Between the Income Tax Act and the Excise Tax Act; GST Memorandum 400-3-2, Employee and Shareholder Benefits; GST/HST Memoranda Series Memorandum 13.4, Rebates for Printed Books; GST/HST Memoranda Series Memorandum 14.1, Direct Sellers; GST/HST Memoranda Series Memorandum 19.1, Real Property; GST/HST News No. 27 November 1997; GST/HST News No. 31 Winter 1998; CRA Notice May 6, 1997; IT-470R, Employees' Fringe Benefits; T4130, Employer's Guide; Commentary & Analysis ¶2,140, Employee Benefits Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Should you have any further questions regarding this matter, please do not hesitate to contact me at (613) 954-7931. c.c.: Owen Newell, CGA Anne Kratz Legislative References: 123(1) 169 170 173 Other References: XXXXX XXXXX 1989 Technical Paper Department of Finance, 3.16 Gifts & Employee Benefits GST Memorandum 500-7 Interaction Between the Income Tax Act and the Excise Tax Act Paragraphs 15 to 20 GST Memorandum 400-3-2 Employee and Shareholder Benefits Paragraphs 20 to 25 and 35 to 36 GST/HST Memoranda Series 13.4 Rebates for Printed Books Paragraph 11 GST/HST Memoranda Series 14.1 Direct Sellers Page 20 GST/HST Memoranda Series 19.1 Real Property Page 4 GST/HST News #27 November 1997 Book Rebates GST/HST News #31 Winter 1998 Revenue Canada Notice May 6, 1997 IT-470R Employees' Fringe Benefits Paragraph 9 Commentary & Analysis 2140 Employee Benefits CICA 2002 Symposium What's the Factor? Gifts, Michael Matthews Canadian Tax Principles, Professional Edition, Chapter 5, Fringe Benefits NCS Subject Code(s): 11650-7 11655-3 2004/07/06 — RITS 50485 — Determining Indian Bands as Municipalities ...

As well, excise tax on duty-paid tobacco products delivered to XXXXX as "ships' stores" is then applicable at the time these goods are delivered to XXXXX, at the rates set out in subsection 23.11(2) of the ETA and as announced in the Ways and Means Motion of June 17th, 2002. ... Paragraph 23.11(1)(c) of the ETA calls for the tobacco products to be "delivered to a person for use as ships' stores in accordance with the regulations made under this Act and the Customs Tariff ", but makes no mention of title to the goods at the time of delivery. ... It may be best to use a " pro forma " invoice for shipments of duty paid tobacco products to CBWs and also to Canadian duty free shops. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... If you need further clarification, please call me at (613) 957-1175.________________________ Dwight Kostjuk Rulings Officer Aboriginal Affairs Unit PSBs & Gov'ts Division Excise & GST/HST Rulings Directorate [i] 1. ... GST/HST Policy Statement P-077R2, " Single and Multiple Supplies " sets out the guidelines for making such a determination. ...

(iii) The consideration for the supply does not include the excise duty as: (a) the duty is not an amount payable for the supply by operation of law and (b) it is not "any tax, duty or fee (...) that is payable by the recipient, or payable or collectible by the supplier, in respect of that supply or in respect of the production, (...) consumption or use of the property (...)". ... In addition, paragraph 154(2)(a) of the ETA provides that the consideration for the supply of wine includes any "(...) duty (...) imposed under an Act of Parliament (...) that is (...) payable or collectible by the supplier, in respect of that supply or in respect of the production, importation, consumption or use of the property (...)". ... Legislative References: •   Excise Tax Act (ETA): subsection 123(1) definitions of consideration, supply; sections 133; 134; 154; 165;•           Excise Act, 2001 (EA1) June 13, 2002 Royal Assent / July 1, 2003 implementation date): section 2 definitions of alcohol ("Spirits or wine"), beer, spirits, wine; Part IV (Alcohol): sections 59-158, subsection 135(3), 138(2); sections 136, 137, 139.•   Excise Act R.S., c. ...

. / 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. ... These fees are imposed and collected by the particular municipality from the land owner to cover the municipality’s reasonable costs to administer and enforce its authority under the Municipal Act, 2001, the Planning Act, and the Safe Water Drinking Act, 2002, S.O. 2002, c. 32. ... The fees consist of various individual charges such as: * Application fee; * Plan Revision (pre-draft approval); * Emergency extension (3 months); * Draft approval extension (one year); * Registration; * Phased draft approval; * Phase revision and sub-phasing; * Exemption fee; * Vacant land or common element; * Final approval; * Condominium conversion; * Local official plan amendment; * Legal administrative fees; and * Development financial administrative fee. ...

The Facility consists of: * a kitchen and dining area; * a nursing area which contains a nursing desk, secure medication room and consultation room; * an activity room and large common room for entertainment and church services; * accommodation areas described as […]; * administrative areas; and * a fenced in courtyard. 9. ... Light Care * Resident is independent with personal care. May need reminders and cueing. * Minimal specialized care (e.g. supervising a resident with their own specialized care). * Independent with transfers and mobility. 6. Intermediate Care * Supervision of behaviour. * Supervision and some assistance with personal care. * Assistance with specialized care. * Supervision and/or one person assist transfers and/or mobility.” ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Generally these amendments will apply to supplies made after December 20, 2002. ... Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/02/02 — RITS 63274 — Review of GST/HST Ruling XXXXX- Application of GST/HST to Hotel Accommodations ...

. / 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. ... Ontario’s Waste Diversion Act, 2002 (WDA) 3) The WDA provides legislative authority for the establishment of waste diversion programs in Ontario and the imposition of fees to recover the costs of the programs. 4) Section 1 of the WDA provides that its purpose “is to promote the reduction, reuse and recycling of waste and to provide for the development, implementation and operation of waste diversion programs.” 5) Section 3 of the WDA establishes Waste Diversion Ontario (WDO), a corporation without share capital. 6) Section 5 of the WDA sets out the (WDO)’s responsibilities, which include: “(a) develop, implement and operate waste diversion programs for designated wastes in accordance with this Act and monitor the effectiveness and efficiency of those programs; … (d) determine the amount of money required by (WDO) and the industry funding organizations to carry out their responsibilities under this Act; …” 7) Subsection 23(1) of the WDA states that, “The Minister may require (WDO) to develop a waste diversion program for a designated waste.” ... [ACo] is not a steward in respect of the tires it purchases from brand owners. * [ACo] is a “first importer” as defined in Rule 1 of the Steward Rules, and designated as a steward under Rule 2 of the Steward Rules, in respect of the tires it “imports” from [Province X] for sale in Ontario. * As first importer (i.e. a steward) of the tires it “imports” from [Province X], [ACo] pays tire stewardship fees to Ontario Tire Stewardship in respect of those tires. * [ACo] charges its tire customers an amount for each tire and an amount separately identified on [ACo] sales invoices as an “OTS” charge for each tire purchased from [ACo]. * [ACo] refers to the tire stewardship fees posted on Ontario Tire Stewardship’s website to determine the amount it separately identifies as an “OTS” charge on its invoices on each tire purchased by a customer. ...

In addition, paragraph 154(2)(a) of the ETA provides that the consideration for the supply of wine includes any "... duty... imposed under an Act of Parliament... that is... payable or collectible by the supplier, in respect of that supply or in respect of the production, importation, consumption or use of the property... ... Yours truly, Susan Kissner Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate Legislative References: •   Excise Tax Act (ETA): subsection 123(1) definitions of consideration, supply; sections 133; 134; 154; 165;•           Excise Act, 2001 (EA1) June 13, 2002 Royal Assent / July 1, 2003 implementation date): section 2 definitions of alcohol ii1, beer, spirits, wine; Part IV (Alcohol): sections 59-158, subsection 135(3), 138(2); sections 136, 137, 139.•       Excise Act R.S., c. ...