Search - 2002年 抽纸品牌 质量排名

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. ...

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. ...

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. ...