Search - 2002年 抽纸品牌 质量排名

XXXXX XXXXX (10) New monthly return and refund claim forms The current " Monthly Return- Excise Duty- Tobacco ["] (Form K50T- revenue portion) will be replaced by the " Excise Duty Return- Tobacco Licensee " form. ... These memoranda will address the following matters: •   Licence types •   Obtaining and renewing a licence •   Security requirements and guarantee bonds •   Approved financial institutions and bonding companies •   Branches and divisions •   Cancellations and suspensions •   Amalgamations and mergers •   Bankruptcies and corporate reorganizations •   Information for non residents Other memoranda will be available closer to the implementation date of the new Act. (12) New regulations The proposed regulations under the new Act were released for public comment in December 2001, including all those of direct interest to the tobacco industry. ... The Tobacco Regulations were, however, amended on May 30, 2002, to deal, in part, with the matter of Canadian manufactured tobacco products intended for delivery to accredited representatives in Canada. ...

The Facility is licensed under the Community Care and Assisted Living Act SBC 2002, c. 75. 3. ... The Operator Agreement 12. […][Details of the Operator Agreement] 13. […] Tax Court of Canada cases 14. ... Sincerely, Robert Demers Industry Sector Specialist Health Care Sectors Unit Public Services Bodies and Governments Division GST/HST Rulings Directorate FOOTNOTES 1 2015 TCC 278 – 2011-3420(GST)G 2 2015 TCC 278 – 2011-3419(GST)G ...

The selling price of these products will be set by the vendor. •   Potential purchasers of the products will e-mail you indicating their intention of purchasing a particular listed product. •   The vendor will ship the good to the purchaser. •   Once the transaction is completed, you receive the funds paid by the purchaser for the product and forward them to the vendor less your commission. ... This provision zero-rates a supply of TPP where the supplier: •   ships the TPP to a destination outside Canada that is specified on the contract for carriage of the TPP; •   transfers possession of the TPP to a common carrier or consignee that has been retained by the supplier on behalf of the recipient or by the recipient's employer to ship the TPP to a destination outside Canada; or •   sends the property by mail or courier to an address outside Canada. ... Proposed amendments to the GST/HST rules relating to the accounting of tax by agents were announced on December 20, 2002. ...

Some of the artisans are registered for purposes of the GST/HST. •   The selling prices for the works of art are set by the artisans. ... After the work of art has been shipped to the purchaser, you remit XXXXX % of the purchase price to the artisan (plus the cost of shipping) and retain the remaining amount as your revenue from this transaction. •   In addition, you supply banner advertising on XXXXX Web site. ... Proposed amendments to the GST/HST rules relating to the accounting of tax by agents were announced on December 20, 2002. ...

In other words, the value for tax (GST) will be the value for duty of the vessel determined in accordance with the relevant sections of the Customs Act (and not the amount XXXXX will be paying to charter the vessel for the two year period), in addition to the amount of any customs duties payable under the laws relating to customs and any taxes (other than the GST) payable under the ETA; 3) as the vessel will be imported for XXXXX personal/private use, the vessel does not qualify for any relief from the payment of the GST provided in the Vessel Duties Reduction or Removal Regulations or the Non-Taxable Imported Goods (GST) Regulations; 4) upon exportation of the vessel on the termination of the lease (charter), XXXXX being a resident of Canada and the recipient of the supply (vessel) is not entitled to a rebate of the GST pursuant to section 252 of the ETA; also 5) should XXXXX export the vessel from Canada in September 2001 to have work performed on the vessel and re-imports the same vessel in May 2002, the vessel may qualify for the provisions outlined in the Value of Imported Goods (GST/HST) Regulations and tariff item 9971.00.00 in the List of Provisions to the Customs Tariff. ... Yours sincerely, Ivan Bastasic Manager Border Issues Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate Encl.: Section 1.4 of Chapter 1 of the GST/HST Memoranda Series Customs Memorandum D8-2-25 Value of Imported Goods (GST/HST) Regulations c.c.: Ivan Bastasic Jeff Frobel Legislative References: Sections 212, 214, 215, 252 of the Excise Tax Act NCS Subject Code(s): I1645-3-5 ...

[The Organization] has [...] attending physicians, including the medical director (who is also an attending physician). [...] physicians are onsite at [the Facility] on [...] mornings and [...] physician is onsite on [...] mornings. A [...] physician is onsite every other [...] or [...], or more frequently if required. ... Magee, Principles of Canadian Income Tax Law (4th ed. 2002): After all, language can never be interpreted independently of its context, and legislative purpose is part of the context. ...

(operated as part of [the Hospital]) at [...], Ontario. The project costs for both facilities were paid [...]. [...] 7. ... The Medical Director is responsible for [...] residents and is on duty every [...] and [...]. [...] physician is on duty [...] hours per week. ... Magee, Principles of Canadian Income Tax Law (4th ed. 2002): After all, language can never be interpreted independently of its context, and legislative purpose is part of the context. ...

[The Operator] is governed by a [...] in conjunction with [...]. You have indicated that it is a division (BN [...]) of [...] ... B [...] C [...] D [...] E [...] F [...] G [...] Total [...] 16. [The Operator] provides a holistic approach to health care. ... Magee, Principles of Canadian Income Tax Law (4th ed. 2002): After all, language can never be interpreted independently of its context, and legislative purpose is part of the context. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... [ii] * Provided that all of the requirements for a rebate have been met and your Client keeps sufficient documentation on file. ... [xii] * XXXXX [xiii] 2. The definition of "grantor" from the Regulations is reproduced in Appendix A [xiv] 3. ...

The City has agreed to pay XXXXX pursuant to the Agreement the following "Fixed Firm Price" for all XXXXX operations and maintenance services: 1998: $XXXXX 1999: $XXXXX 2000: $XXXXX 2001: $XXXXX 2002: $XXXXX 2003: $XXXXX to be payable by the City upon invoice from XXXXX in equal monthly installments, with an adjustment for 1998 to exclude that part of the year prior to the transfer date. 7. ... As per the contract, where the operation of the XXXXX realizes any profits, the profits are to be shared between the Operator and Owner as follows: In the years 1998 and 1999 Operator XXXXX In the years 2000, 2001 and 2002 Operator XXXXX 16. ... Attached is a copy of form GST 26 " Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply " for your completion and submission to the Department. ...