Search - 2002年 抽纸品牌 质量排名

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 ". ...

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. ...

8 February 2002 GST/HST Interpretation 37008- Asset Securitization- Unedited CRA Tags ETA 123(1) financial service; ETA 138; ETA 139 John Nowak Financial Institutions & Real Property Excise & GST/HST Rulings Unit February 8, 2002XXXXX3700811590-5/11595-2/11600-7 Subject: Asset Securitization- XXXXX The letter from XXXXX proposes the interpretation that administrative services carried out as a part of a mortgage securitization program form part of a single supply of the sale of the mortgages, and by operation of section 138 or 139 as applicable, are deemed to be a financial service and therefore exempt of the GST/HST. ... Their argument also does not refer to " The Financial Services (GST/HST) Regulations ". ... Paragraph (t) of the definition of "financial services" and section 4 of the " Financial Services (GST/HST) Regulations " must also be reviewed in determining the tax status of the servicing fees. ...

The following information was presented in your letter. •   X Co. is a non-resident and is registered for purposes of the GST/HST. •   X Co. is engaged in the provision of consulting and data processing services and the supply of computer software. In addition, X Co. is an application service provider. •   As an application services provider, X Co. allows Canadian businesses to access software situated on its mainframe computer in the U.S. for all of their daily business needs without having to purchase a sophisticated computer hardware system. •   The software is used by the client for inventory control, accounting, sales documentation and other business purposes. •   The client uses X Co.'s software and facilities in order to carry out its data processing function. •   X Co. and the client enter into a separate agreement with respect to the use of the software. •   In the course of setting up the connection to its mainframe, X Co. will install networking equipment at the client's premises in Canada so that the client is able to access the mainframe in the U.S. •   X Co. issues a separate invoice for the installation of the networking equipment at the client's site. ... This latter charge is called an upfront fee. •   The access fee is also invoiced separately and is a monthly fee paid by the client for access to the mainframe. ...

27 September 2002 GST/HST Interpretation 35585- Case #35585- Unedited CRA Tags ETA Sch VI, Part III, 1 XXXXXKevin W. ... Labelling •   Labelled as a supplement •   Claims that the product has a therapeutic or preventative effect, enhances mental or physical performance, enhances physique, or promotes weight loss. •   Emphasizes a particular nutrient or ingredient found in the product either through the products name or otherwise identified on the label. •   Restrictions on consumption or warnings to who should not consume the product. Packaging & Format •   Packaged in pill, tablet or capsules. •   Packed in formats not usually associated with foodstuffs (e.g. eye droppers). •   The same product is presented in several different formats (i.e., pill, powder, or liquid). ...

16 January 2002 GST/HST Interpretation 37138- Tax Status of Brokerage Services Unedited CRA Tags ETA 142(1)(g); ETA 142(2); ETA 143(1); ETA 232; ETA Sch VI, Part V, 5 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: 37138Business Number: XXXXXJanuary 16, 2002 Subject: GST/HST Interpretation Tax Status of Brokerage Services Dear XXXXX: Thank you for your facsimile of August 27, 2001 (with attachments) addressed to Mr. ... Co) sells goods to purchasers, resident in Canada on a duty paid and delivered basis. •   U.S. ... Scenario 2 •   A non-resident imports goods into Canada for supply to Canadian purchasers. ...

23 September 2002 GST/HST Interpretation 42342- Internet Access Unedited CRA Tags ETA 123(1) telecommunication service; ETA 123(1) telecommunications facility; ETA 142.1(2)(a) 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: 42342XXXXX XXXXX September 23, 2002 Subject: GST/HST INTERPRETATION Internet Access Dear XXXXX: Thank you for your facsimile concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a supply of Internet access. From your facsimile and our telephone conversations, our understanding of the situation is as follows: •   An Internet Service Provider (ISP) located in Canada supplies Internet access to a Canadian company's subsidiary located in the U.S; •   The Canadian company's subsidiary in the U.S. is not registered for GST/HST purposes; •   The ISP bills the Canadian company in U.S. dollars for the supply of the Internet access provided by the ISP to the subsidiary; and •   The server that enables connection to the Internet is located in the U.S. ... Interpretation Given Subsection 123(1) of the Excise Tax Act (the "Act") defines a "telecommunications facility" to be "... any facility, apparatus or other thing (including any wire, cable, radio, optical or other electromagnetic system, or any similar technical system, or any part thereof) that is used or is capable of being used for telecommunications". ...

20 June 2002 GST/HST Interpretation 37564- Electronic Payment of Parking Tickets Unedited CRA Tags ETA 123(1) financial service, (a); ETA 123(1) financial service, (n); ETA 123(1) financial service, (t) SOR/91-26 4(2)(c) 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: 37564 Attention: XXXXX June 20, 2002 Subject: GST/HST INTERPRETATION Electronic Payment of Parking Tickets Dear XXXXX: Thank you for your letter of October 1, 2001, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the internet payment of parking tickets as proposed by your client. ... Information from conversation April 11, 2002: •   The convenience fee is for the payment of parking ticket fines. ... From the information provided it appears that para. 123(1)(a) — "the... transfer of money, whether effected by the exchange of currency, by crediting or debiting accounts or otherwise," — of the "financial service" definition applies where your client in fact transfers the money from the ticket payor to the municipality. ...

23 September 2002 GST/HST Interpretation 34134- Web Site Design Unedited CRA Tags ETA 142(1)(g); ETA 165; ETA Sch VI, Part V, 7 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: 34134XXXXXSeptember 23, 2002 Subject: GST/HST INTERPRETATION Web Site Design Dear XXXXX: Thank you for your letter of XXXXX, and the facsimile dated XXXXX XXXXX, sent by XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of Web site design. ... The following facts were presented in your letter. •   XXXXX is a GST/HST registrant that develops Web sites for a company who is resident of the United States (U.S.) •   The supply of the service of developing the Web sites is performed in XXXXX. •   After a Web site is designed, XXXXX sends the site and its complement of web pages electronically to the non-resident company. ... The information to be included in the credit note is as follows: •   a statement that the document is a credit or debit note; •   your business or trading name and your Business Number; •   the customer's name or trading name; •   the date on which the note is issued. ...

14 August 2002 GST/HST Interpretation 40673- Request to be Designated a Municipality Unedited CRA Tags ETA 259(1) municipality; ETA Sch V, Part VI, 20; ETA Sch V, Part VI, 21; ETA Sch V, Part VI, 21.1; ETA Sch V, Part VI, 22; ETA Sch V, Part VI, 23 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX Case Number: 40673August 14, 2002 Subject: GST/HST INTERPRETATION Request to be Designated a Municipality Dear Sir: This is further to your letter of XXXXX, in which you requested that XXXXX (the "Association") be designated a municipality for purposes of subsection 259(1) of the Excise Tax Act (the "ETA"). ... Interpretation Requested We understand that you are proposing to enter into an agreement with the XXXXX XXXXX (the "Township") that would refer to activities such as: •   Water chlorination, quality testing, and distribution to homes; •   Sewage removal involving pumping sewage to specific lagoons and chemically treating the sewage before it is released into the environment; •   Snow removal from roadways and residents' driveways; •   Maintenance of parks and common areas, consisting of grass cutting, planting flowers, maintaining flower beds, etc.; •   Street lighting of main thoroughfare; •   Cleaning adjoining canals, including weed control; •   Maintenance of a swimming pool; •   Maintenance of tennis courts; •   Maintenance of a recreation centre; and •   Maintaining the roads within your residential area. ...