Search - 2002年 抽纸品牌 质量排名

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... For example, if you purchased the truck in the quarterly reporting period ending on June 30, 1998, the ITC must be claimed no later than in the return for the reporting period ending June 30, 2002 which is required to be filed by July 31, 2002. ... Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/08/12 — RITS 56852 — XXXXX Eligibility for Relief of GST ...

XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2. ... On December 20, 2002, the Department of Finance announced a proposal to amend this provision by replacing the term "speech therapy" services with "speech-language pathology" services and to continue indefinitely the exemption for these services. ... The numerator is the Canadian points that remain available for sale calculated as [400- (80 x 1/3)- (80 x 1/3) + 240 = 587]. ...

Background •   The Corporation, a for-profit entity, is the owner/operator of the XXXXX XXXXX where horse racing and gaming operations are carried on. •   The Association, a non-profit organization, provides various services to, and represents the interests of, its members, who are owners and trainers of racehorses in XXXXX. •   The Corporation and the Association entered into an agreement for the period from January 1, 2001 to December 31, 2002. ... Stalls •   The Corporation agrees to provide stalls to thoroughbred horsemen. ... The other essential indices of agency — control over an agent's actions, and intention/consent of an agency relationship — also appear to be lacking. ...

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX XXXXX •   XXXXXXXXX •   XXXXXXXXX •   XXXXXXXXX •   XXXXXXXXX •   XXXXXXXXX •   XXXXXXXXX XXXXX XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Interpretations Requested 1. ... Proposed Amendment to the ETA On December 20, 2002, the Minister of Finance announced proposed amendments to the ETA. ... Principals and their billing agents may make elections under subsection 177(1.1) only with respect to supplies made after the Announcement Date of December 20, 2002. 4. ...

Proposed amendments to the rules relating to the accounting of tax by agents were announced on December 20, 2002. ... 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 2006/03/31 — RITS 63440 — Treatment of Royalty Payments ...

[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 ...

. / 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. ...