Search - 2002年 抽纸品牌 质量排名

23 December 2002 GST/HST Ruling 41414- GST/HST Status of Service Supplied by a Registered 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 0L5 XXXXX XXXXX XXXXX XXXXX Case Number: 41414 XXXXX XXXXX XXXXX XXXXX December 23, 2002 Subject: GST/HST APPLICATION RULING GST/HST status of XXXXX service supplied by a registered charity Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction described below. ... The deceased's body is received from place of death (e.g. hospital) and a team of XXXXX volunteers performs a XXXXX service as follows: •   All extraneous matter is removed from the body, such as nail polish or medical devices. •   The body is completely washed with soap. •   A cloth shroud is placed around the body and sewn up with thread. •   The volunteers recite prayers over the body by candlelight and place it in a casket that is not supplied by the charity. •   The casket containing the shrouded body is then immediately transported to its final resting place. ... The deceased's representative cannot supply any other material for this purpose. •   The shroud is an integral component of the ritual, and it would not otherwise be supplied to anyone for any other purpose. •   The approximate cost of a shroud for an adult body is XXXXX. •   The cost of soap and candles used during the XXXXX is approximately XXXXX and incidental to providing the service. •   Currently, the XXXXX is provided for no consideration, but the deceased's representative is asked to donate any amount to help defray the total cost of providing this service. ...

16 May 2002 GST/HST Interpretation 8301- Application of GST/HST to Products 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: 8301May 16, 2002 Subject: GST/HST INTERPRETATION Application of GST/HST to XXXXX Products Dear Sir/Madam: This is in reply to faxes of XXXXX (with attachments) sent by XXXXX of your staff concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to various XXXXX products. ... All members are able to choose between menu options. •   The XXXXX Menu option is oriented toward clients who are looking for:-    a wide variety of foods provided for them-    the structure of a planned meal-    choosing the items they enjoy the most. •   The XXXXX Menu option is oriented toward clients who are looking for:-    quick, convenient and portable menus-    instant nutrition via the convenience of items such as drinks, snack bars and soups-    a dinner option of either company entrees or preparing their own food. ... You also submitted labels for each of these products and each label indicates the product is a nutritional supplement. •   XXXXX Chocolate Flavoured Drink Mix •   XXXXX Strawberry Flavoured Drink Mix •   XXXXX Wildberry Flavoured Drink Mix •   XXXXX Hot Chocolate Drink Mix •   XXXXX Smoothie •   XXXXX Smoothie •   XXXXX Cream of Chicken Soup Mix •   XXXXX Bar Chocolate Flavoured •   XXXXX Bar Chocolate Mocha Flavoured, and •   XXXXX Bar Honey Nougat. ...

19 November 2002 GST/HST Interpretation 42355- GST Status of Third Party Collection Agency Services Unedited CRA Tags ETA 123(1) financial service 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: 42355NCS- 11590-5, 11590-2November 19, 2002 Subject: GST/HST INTERPRETATION GST Status of Third Party Collection Agency Services 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 third party debt collection agency services. ... For all other settlements, the company must obtain the prior approval of the Bank in writing. •   If written approval is obtained from the Bank the Company is allowed to commence legal proceedings against the debtor. •   The Company is responsible for all the collection costs relating to these Accounts. The Company prepares various detail reports and monthly reports with regard to the Accounts. •   The Bank reviews the methods used and the service level offered by the Company when collecting on the Accounts ("XXXXX to the Loan Agreement"). •   The Company is required to have a separate trust account to hold the money collected. •   The Company is an independent contractor and is not an agent of the Bank (XXXXX of the Loan Agreement). •   The Company is paid a commission according to a formula set out in XXXXX to the Loan Agreement. ...

XXXXX and XXXXX, each own XXXXX % of XXXXX, a commercial building located in XXXXX. 2. ... XXXXX has charged and remitted GST on consideration attributable to XXXXX % of the space that XXXXX occupies in the building (i.e., XXXXX %, which is XXXXX ownership interest in the space occupied by XXXXX). 5. ... You have asked us to confirm that no GST is payable with respect to the portion of the premises owned and occupied by XXXXX (XXXXX % of the XXXXX %). ...

25 July 2002 GST/HST Interpretation 41448- Staff Retreat Held Off Reserve By A Band Or Band-empowered Entity Unedited CRA Tags GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians Kevin Pratt Manager, XXXXXDave Caron Manager, Aboriginal Affairs Unit PSBs and Government Division Excise & GST/HST Rulings Directorate July 25, 200241448 Subject: Staff Retreat Held Off Reserve By A Band Or Band-empowered Entity This is further to your e-mail of XXXXX, in which you requested our comments regarding the subject matter. Under Technical Information Bulletin B-039R " GST Administrative Policy- Application of GST to Indians " (TIB-039R), Indian bands and band-empowered entities are required to pay GST/HST on their off-reserve purchases of transportation, short-term accommodation, meals and entertainment. ... In our view, a staff retreat will qualify as a band management activity provided: •   it is sponsored by an "Indian band" or "band-empowered entity", as defined in TIB-039R; •   it is for consumption or enjoyment of staff members (i.e., band officials) of the band or band-empowered entity; •   staff members attend the staff retreat in an official capacity; •   it is open to all staff members (or is open to all staff members of an identifiable group, such as a unit, should the band or band-empowered entity have a large number of staff members) and is not restricted to selected staff members; •   it is not simply a non-work related social event; •   it is held at a business location; •   the supplies in respect of the staff retreat are purchased by the band or band-empowered entity; •   the expenses incurred by the band or band-empowered entity for each staff member in respect of the staff retreat are reasonable in the circumstances. ...

6 May 2002 GST/HST Ruling 32533- Tax Treatment of Snack Bars Unedited CRA Tags ETA Sch VI, Part III, 1; ETA Sch VI, Part III, 1(e); GST/HST Memoranda Series, Memorandum 4.3, Basic Groceries Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Case Number: 32533 May 6, 2002 Subject: GST/HST APPLICATION RULING Tax Treatment of Snack Bars Dear XXXXX: This is in reply to your letter of August 30, 2000, on the subject noted above. ... Group 3- All other Bars •   XXXXX Next Level Protein Sports Bar, chocolate flavour. ... Ingredients include biocytein (a protein synthesis), fructose, glucose, chocolate chips and cocoa. •   XXXXX Bar, peanut butter & chocolate flavour. ...

6 May 2002 GST/HST Ruling 33160- Bar[, a Nutritional Supplement] 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 Accounting Supervisor Case No. 33160May 6, 2002 Subject: GST/HST APPLICATION RULING XXXXX Bar Dear XXXXX: This is in reply to your facsimile message of XXXXX, which was initially sent to our XXXXX TIS Center, but was subsequently transferred to our offices for direct reply. ... The bar qualifies as a nutritional supplement, but not a meal replacement, pursuant to the Food & Drugs Act (F&DA) and it Regulations. ...

9 May 2002 GST/HST Ruling 35691- Application of GST/HST to Bar 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 XXXXXXXXXXMay 09, 2002 Subject: GST/HST APPLICATION RULING Application of GST/HST to XXXXX Bar Dear XXXXX: Thank you for your letter of April 11, 2001, concerning Application Ruling No. ... The bar qualifies as a nutritional supplement under the Food & Drugs Act (F&DA) and its Regulations. ...

8 May 2002 GST/HST Ruling 38029- Tax Status of Bars Unedited CRA Tags ETA Sch VI, Part III, 1; ETA Sch VII, 6 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: 38029May 08, 2002 Subject: GST/HST APPLICATION RULING Tax Status of XXXXX Bars Dear XXXXX This is in reply to your letter of November 9, 2001, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to various flavours of XXXXX bars (bar). ... The manufacturer of the bar has recently changed its formulation so that all flavours of the bar qualify and are labelled as nutritional supplements, pursuant to the Food & Drugs Act (F&DA) and its Regulations. ...

5 September 2002 GST/HST Interpretation 40484- Drawbacks and Refunds Unedited CRA Tags ETA 212; ETA 215.1; ETA 216; ETA 263 Tammy Myers, Team Leader Domestic Rebates Section Business Returns & Payments Processing Directorate Assessment and Collections BranchMichèle Routhier, Technical Analyst Border Issues Unit Excise and GST/HST Rulings Directorate Policy and Legislation Branch September 5, 200240484 Subject: Drawbacks and Refunds This is in reply to your e-mail dated XXXXX, in which you request our opinion on the availability of a drawback or a refund of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) in various scenarios that you have provided to us. ... Subsection 215.1(1) of the Act permits a rebate of Division III tax on returned goods, which meet the following conditions: •   person paid Division III tax upon importation of the goods •   person acquired the goods on consignment, approval, sale-or-return basis or other similar terms •   goods must be exported by the person for the purpose of returning them to the supplier •   goods must not be used or consumed other than on a trial basis prior to exportation •   the goods must not be damaged after their release and before they are exported •   the goods must be exported within 60 days after their release, and •   the person must apply within 2 years after the day the tax was paid, for a rebate of the tax on a prescribed form containing prescribed information. ... Section 263 of the Act provides that a person is not entitled to a rebate of an amount under various sections, including subsection 215.1(1), to the extent that it can reasonably be regarded that: •   the amount has previously been rebated, refunded or remitted to the person; •   the person has claimed or is entitled to claim an input tax credit (ITC) in respect of the amount; •   the person has obtained or is entitled to obtain a rebate, refund or remission of the amount; or •   a credit note has been received by the person or a debit note has been issued by the person, for an adjustment, refund or credit that includes the amount. ...