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 du revenu du Canada. ... Ontario’s Waste Diversion Act, 2002 (WDA) 3) The WDA provides legislative authority for the establishment of waste diversion programs in Ontario and the imposition of fees to recover the costs of the programs. 4) Section 1 of the WDA provides that its purpose “is to promote the reduction, reuse and recycling of waste and to provide for the development, implementation and operation of waste diversion programs.” 5) Section 3 of the WDA establishes Waste Diversion Ontario (WDO), a corporation without share capital. 6) Section 5 of the WDA sets out the (WDO)’s responsibilities, which include: “(a) develop, implement and operate waste diversion programs for designated wastes in accordance with this Act and monitor the effectiveness and efficiency of those programs; … (d) determine the amount of money required by (WDO) and the industry funding organizations to carry out their responsibilities under this Act; …” 7) Subsection 23(1) of the WDA states that, “The Minister may require (WDO) to develop a waste diversion program for a designated waste.” ... [ACo] is not a steward in respect of the tires it purchases from brand owners. * [ACo] is a “first importer” as defined in Rule 1 of the Steward Rules, and designated as a steward under Rule 2 of the Steward Rules, in respect of the tires it “imports” from [Province X] for sale in Ontario. * As first importer (i.e. a steward) of the tires it “imports” from [Province X], [ACo] pays tire stewardship fees to Ontario Tire Stewardship in respect of those tires. * [ACo] charges its tire customers an amount for each tire and an amount separately identified on [ACo] sales invoices as an “OTS” charge for each tire purchased from [ACo]. * [ACo] refers to the tire stewardship fees posted on Ontario Tire Stewardship’s website to determine the amount it separately identifies as an “OTS” charge on its invoices on each tire purchased by a customer. ...

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... ... Yours truly, Susan Kissner Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 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 ii1, beer, spirits, wine; Part IV (Alcohol): sections 59-158, subsection 135(3), 138(2); sections 136, 137, 139.•       Excise Act R.S., c. ...

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 ...

. / 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. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Under paragraph 225(4)(b) such a claim must have been made by the due date of the return for the last reporting period that ended within four years after the end of June 30, 1998- that is, by July 31, 2002. ...