Search - 2002年 抽纸品牌 质量排名

14 August 2002 GST/HST Ruling 34600- Tax Status of Electrical Mobility Vehicles "Scooters" Unedited CRA Tags ETA Sch VI, Part II, 14 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX Case Number: 34600August 14, 2002  Subject: GST/HST APPLICATION RULING Tax Status of Electrical Mobility Vehicles "Scooters" Dear XXXXX: I am writing to revoke the Application Ruling sent to you on XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of certain electrical mobility vehicles, also known as scooters. ... From the information provided, we understand that the model vehicles listed in your letter include most or all of the following design features, qualities and capabilities specifically intended to address the various needs of persons with a disability: •   seats that can be set at different angles and that can swivel and slide to facilitate the transfer of an individual with a disability; •   seat height that can be raised or lowered to provide easier transfer from a bed or chair; •   seats and backrests that are padded to alleviate pressure sores for persons who sit in the vehicles for long periods of time; •   optional positioning straps on seats; •   optional vinyl seats to alleviate concerns of persons suffering from incontinence; •   seats that can be ergonomically designed for persons who require pressure relief or lumbar support; •   arm rests that can be adjusted vertically and horizontally to provide a secure transfer for persons with limited torso movement; •   arm rests that can be flipped up to enable the individual to remain in the vehicle while working at a desk or table; •   optional headrests; •   carriage steps that have low ground clearance to assist individuals who have difficulty lifting their feet; •   handlebars that are adjustable by height and angle; •   controls and switches that are ergonomically designed to be within easy reach; •   thumb or finger controls that enable persons with limited dexterity to operate the vehicle with a spring assisted "wig wag" throttle control; •   throttle controls that can be switched for either left or right hand operation- designed for persons who have limited use of one hand or partial paralysis on one side; •   maximum width that is designed so the vehicle may easily move through residential door frames; •   short turning radius that enables the vehicle to negotiate access ramps with 180 degree turns; •   rear anti-tip device that prevents the vehicle from tipping over should the user ascend a slope of greater degree than recommended- designed for persons with limited upper body mobility who cannot adjust their body position to increase the stability of the vehicle in this situation; •   frames that are detachable and lightweight so the vehicle can be easily transported by companions or caregivers, and •   optional holders for walkers, canes, crutches and oxygen cylinders. ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate c.c.: S. ...

11 January 2002 GST/HST Interpretation 33965- Application of GST/HST to Gift-wrapping Services Unedited CRA Tags ETA 144.1; ETA 165(1); ETA 165(2); ETA Sch IX, Part II, 1; ETA Sch IX, Part V, 2(a); ETA Sch IX, Part VI, 3 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: 33965Business Number: XXXXXJanuary 11, 2002 Subject: GST/HST INTERPRETATION Application of GST/HST to Gift-Wrapping Services Dear XXXXX Thank you for your letter of December 8, 2000 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to gift-wrapping. The following facts were provided in your letter. •   A GST/HST registrant offers goods for sale to consumers through a web site. •   The web site is located in Canada. •   The goods are located in Canada in a non-participating province. •   When ordering goods through the Web site, the consumer, at his option, may choose to have the item gift-wrapped for an additional charge of perhaps $1.00 or $2.00. •   When this option is selected, the gift-wrapping is done at a place in Canada, but not in a participating province. •   The item is gift-wrapped at the same facility from which the goods originate. •   The gift-wrapping is supplied by the same supplier who supplies the goods. •   A separate charge is shown on the invoice for the gift-wrapping. •   The gift-wrapped item is subsequently shipped from that place to the consumer's address. ...

18 July 2002 GST/HST Interpretation 35660- Application de la Loi sur la taxe d'accise (LTA) aux tablettes protéinées, tablettes énergétiques et tablettes semblables Unedited CRA Tags LTA Annexe III, partie IV Direction de l'accise et des décisions de la TPS/TVH Place de Ville, Tour A, 15e étage 320, rue Queen Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Numéro de dossier: 35660Le 18 juillet 2002 Objet: Application de la Loi sur la taxe d'accise (LTA) aux tablettes protéinées, tablettes énergétiques et tablettes semblables XXXXX, La présente fait suite à votre lettre du XXXXX, dans laquelle vous demandez notre avis sur la question de savoir si les exclusions des alinéas 1e), h), i) ou l) de l'annexe III de la partie VI de la LTA s'appliquent aux tablettes protéinées, tablettes énergétiques et tablettes semblables. ... Par exemple, un fabricant indique dans sa publicité qu'il faut chercher sa tablette énergétique dans l'allée des " grignotines nutritives " du supermarché, alors qu'un autre qualifie certaines de ces tablettes énergétiques de " bonbons nutriceutiques ". ... Les produits appelés " mélange montagnard " sont un exemple de ce genre de mélange de grignotines. ...

23 September 2002 GST/HST Interpretation 37751- Supply of Services to a Non-resident Unedited CRA Tags ETA 142(1)(g); ETA Sch VI, Part V, 7; ETA Sch VI, Part V, 23 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: 37751September 23, 2002 Subject: GST/HST INTERPRETATION Supply of Services to a Non-Resident Dear Sir: Thank you for your letter of XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of specialized employees to a non-resident company. ... The supplier is located in XXXXX. •   One of the supplier's customers (the "client") is a non-resident company, located in the United States (U.S.). The client does not have a place of business in Canada and is not a registrant for purposes of the GST/HST. •   The supplier and the client have entered into an agreement whereby the supplier will provide the client with its staff consisting of specialized workers in the fields of engineering, drafting, technical and business support. •   The supply of staff is done in the context of outsourcing engineering, drafting, technical and business support. •   The supplier's staff is provided on a day-to-day basis, as needed. •   The non-resident client, as the recipient of the supply, has the sole discretion and the entire control over the supplier's workers in determining the need for or the nature of the work and the duration of the service or the time allowed to do the work. •   The compensation received by the supplier for the supply of its specialized workers is based on the accounting of hours worked on a weekly basis by each member of the supplier's staff. •   The supplier is not an agent, employee or representative of its client. •   The supplier pays its employees and/or subcontractors and in turn, invoices its non-resident client for the staff provided. •   The non-resident client has a customer located in Canada and supplies him with specialized workers in the fields of engineering, drafting, technical and business support. •   The non-resident client puts the supplier's staff to work at its customer's premises located in Canada. ...

10 December 2002 GST/HST Interpretation 31560- Supply of Digitized Music Files Unedited CRA Tags ETA 142(1)(c)(i); ETA 142(2)(c)(i); ETA 240(1); ETA 240(3); ETA Sch IX, Part III, 2(d) 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: 31560XXXXXDecember 10, 2002 Subject: GST/HST INTERPRETATION Supply of digitized music files Dear XXXXX XXXXX: Thank you for your letters of XXXXX and XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supplies made by your client. ... The following information was presented in your letter: •   Your client ("the Company") is a company located in the United States (US) and is not registered for purposes of the GST/HST. •   The company will be selling digitized music files over the Internet to consumers, resident in Canada. •   The purchaser of the music files will download a digitized data file that is a music track. ... The factors that the CCRA will consider, both in a traditional and electronic commerce environment, in determining whether a non-resident person is carrying on business in Canada in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made; •   the place from which transactions are solicited; •   the location of an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ...

Statement of Facts Pursuant to our conversations of XXXXX, our understanding of the facts is as follows: •   A 30 day notice is required for canceling any group reservations for hotel accommodations otherwise a cancellation fee is charged by the hotels. •   Reservations for hotel accommodations made by individuals may be cancelled without incurring any charges prior to a specified time that varies from providing 48 hours notice to providing notice before 4 o'clock on the same day of the reservation, depending on the hotel. •   An individual or group is made aware of the hotel's cancellation policy at the time that the reservation is made. •   When an individual makes a reservation, the individual's credit card number is taken by the hotels to hold the room reservation, however, no amount is charged to the credit card account at that time. ... The Queen Tax Court of Canada / Skylink [V]oyages Inc. v. The Queen Tax Court of Canada / Acme Video Inc. v. The Queen Tax Court of Canada / Robertson v. The Queen VAT Case / Customs and Excise Commissioners vs. ...

20 December 2002 GST/HST Interpretation 43134- Importation de l'or Unedited CRA Tags DORS/91-31 3 Direction de l'accise et des décisions de la TPS/TVH Place de Ville, Tour A, 15e étage 320, rue Queen Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Numéro de dossier: 43134Le 20 décembre 2002 Objet: INTERPRÉTATION DE LA TPS/TVH Importation de l'or XXXXX, Nous avons bien reçu votre lettre du XXXXX au sujet de l'application de la taxe sur les produits et services (TPS)/taxe de vente harmonisée (TVH) à vos opérations. ... D'après ce que j'ai compris, l'or que vous avez l'intention d'importer ne correspondrait pas à la définition de " métal précieux " aux fins de la TPS/TVH. ... Aux fins de la TPS/TVH, l'or mi-ouvré est généralement taxable au moment de l'importation, étant donné qu'il n'est pas sous forme brute et qu'il ne répond pas à la définition de " métal précieux ". ...

18 July 2002 GST/HST Ruling 37749- Vitamin/Mineral Supplements and Protein Bars 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 XXXXXAttention: XXXXX Case Number: 37749XXXXXJuly 18, 2002 Subject: GST/HST APPLICATION RULING Vitamin/Mineral Supplements and Protein Bars 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 products described below. ... According to the label, Product A contains the following: •   XXXXX of exclusive XXXXX protein, •   XXXXX essential vitamins and minerals, •   XXXXX of calcium, •   XXXXX of fat, •   high concentration of glutamine, and •   XXXXX lactose free. 4. ... XXXXX XXXXX XXXXX — XXXXX XXXXX[.] 8.  Product A is available in various flavours including chocolate (sample provided). 9. ...

21 January 2002 GST/HST Interpretation 37504[1]- Remboursement pour immeubles d'habitation locatifs neufs- Demandes de renseignements du [Deux questions] Unedited CRA Tags LTA 123(1) constructeur; LTA 191(1); LTA 191(3); LTA 191(4); LTA 191(5); LTA 256.2; LTA 256.2(1)(a)(ii)(B); LTA 256.2(3); LTA Ann. ... Il paie la taxe au moment de l'achat et se sert de 60 % du triplex pour son utilisation personnelle. ... Toutefois, l'acheteur serait admissible au remboursement, même s'il se sert de plus de 50 % du triplex pour son utilisation personnelle, parce que c'est lui, par opposition au constructeur, qui se sert de plus de 50 % du bâtiment pour son utilisation personnelle. ...

19 February 2002 General Information Letter 39187- GENERAL INFORMATION LETTER Application of GST/HST to Supplies of Dutiable Spirits Unedited CRA Tags ETA 154; ETA 123(1) supply; ETA 123(1) consideration; ETA 232(1)(a); ETA 232(3); ETA 261; ETA 296(2.1) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXXXXXX Case: 39187February 19, 2002 Subject: GENERAL INFORMATION LETTER Application of GST/HST to Supplies of Dutiable Spirits Dear XXXXX: I am writing to you concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of dutiable spirits. ... Explanation: •   Pursuant to the Excise Act (EA), spirits are subject to excise duty, ascertained and levied at production; however, the duty is subject to deferral mechanisms such as transfers "in-bond", which generally defer the time when duty becomes payable until the spirits are "entered for consumption"; •   Pursuant to sub. 165(1) of the ETA, taxable "supplies["] ("Supply" is defined at subsection 123(1) ETA to mean, "subject to sections 133 and 134, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition. ... " of goods are subject to GST/HST calculated upon the value of the "consideration" for the supply; •   Pursuant to s. 154, ETA, "consideration" includes any amount of excise duty that is "payable"; •   Canadian distillers, manufacturers and liquor boards are licencees under the EA and operate bonded warehouses; •   Canadian distillers generally supply their products "in-bond" to manufacturers and provincial liquor boards, deferring the payment of excise duty until the spirits are "entered for consumption" (usually, when they leave the final bonded warehouse in the supply chain); •   When spirits are "entered for consumption," excise duty becomes payable; •   Where spirits are supplied in circumstances where the duty is not yet payable (e.g. while in bond), the GST/HST payable in respect of the supply is calculated on the value of the consideration for the supply, excluding excise duty (i.e. the amount invoiced); •   Where spirits are supplied at a point in time after the excise duty becomes payable, the GST/HST payable is calculated on the value of the consideration for the supply that includes the duty. ...