Search - 2002年 抽纸品牌 质量排名

Interpretation Requested You would like to know the following: •   Are prepaid telephone calling cards taxed at the point of purchase? ... •   Can there be tax on both the initial purchase of a pre-paid telephone calling card, and on a toll call made by means of that calling card? •   Is there a difference to the answers above if the purchase of a calling card is made in a participating province or outside of a participating province? ...

28 March 2002 GST/HST Interpretation 35167- Web Site Design Unedited CRA Tags ETA Sch VI, Part V, 7; ETA Sch IX, Part V; ETA 142(1)(g) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXXXXXXX File Number: 11640-3, 11680-6 XXXXXCase Number: 35167March 28, 2002 Subject: GST/HST INTERPRETATION Web Site Design Dear XXXXX: Thank you for your letter of March 15, 2001, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of web site design. ... The following information was taken from your letter and our subsequent telephone conversation: •   Company A designs web sites for its clients. ... On occasion, Company A may, at a later date, be contracted to perform additional work to maintain or modify the information or design of the site. •   Company A does not retain any property rights in the web site or the modifications to the web site. •   Company A designs web sites for clients who are resident in Canada and to non-residents. •   Company A is registered for GST/HST purposes and is resident in the province of XXXXX. •   Company A performs all of the work necessary to design the web sites and make the modifications at its office in XXXXX. ...

25 October 2002 GST/HST Interpretation 36992- Sale of E-Books Over the Internet Unedited CRA Tags ETA 142; ETA 144.1; ETA Sch IX, Part III, 1 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX XXXXX Case Number: 36992October 25, 2002 Subject: GST/HST INTERPRETATION Sale of E-Books Over the Internet Dear XXXXX: Thank you for your letter of XXXXX (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the sale of e-books over the Internet. ... The following information was presented in your letter. •   XXXXX is resident in Canada and is registered for GST/HST purposes. XXXXX is headquartered in XXXXX. •   XXXXX intends to sell e-books on a web site at XXXXX. •   XXXXX •   The web site will be available to both residents and non-residents. ...

19 April 2002 GST/HST Interpretation 32669- Sale of Software Via the Internet Unedited CRA Tags ETA 142(1)(c)(i); ETA 144.1; ETA Sch IX, Part III Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX Case Number: 32669Business Number: XXXXXApril 19, 2002 Subject: GST/HST INTERPRETATION Sale of software via the Internet Dear XXXXX: Thank you for your letter of August 24, 2000, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of software over the Internet by your client XXXXX. ... Our understanding of the situation from your letter is as follows: •   XXXXX sells software predominately over the Internet to customers throughout the world. •   The customer downloads the software from the Internet to allow testing. •   If the customer decides to purchase the software, he would pre-pay XXXXX using a credit card. •   XXXXX will then issue a code to the customer to unlock the downloaded software. •   At this point in time, the customer now owns the software. ... Section 1 of Part I of Schedule IX to the Act defines the "place of negotiation" of a supply to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works... ...

La juste valeur marchande du triplex est de XXXXX $. 5. Après que la construction du triplex est achevée en grande partie, chaque particulier XXXXX occupe l'un des logements de l'immeuble, qui devient sa résidence habituelle, et l'autre logement devient la résidence habituelle d'une personne non apparentée (aux termes d'un bail). ... La définition de " constructeur " d'un immeuble d'habitation que donne le paragraphe 123(1) inclut, entre autres, "... la personne qui... a) réalise, elle-même ou par un intermédiaire, à un moment où elle a un droit sur l'immeuble sur lequel l'immeuble d'habitation est situé... la construction de l'immeuble d'habitation". Par conséquent, d'après les faits de la présente affaire, XXXXX peuvent être considérés comme les " constructeurs ". ...

25 June 2002 GST/HST Interpretation 6211- Subscription to a Web Site Unedited CRA Tags ETA 142(1)(c)(i); 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 XXXXXXXXXX Case Number: 6211June 25, 2002 Subject: GST/HST INTERPRETATION Subscription to a Web site Dear XXXXX: Thank you for your letter of September 27, 1999, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to subscriptions to a Web site supplied by your client. ... The following facts were provided in your letter. •   Your client is a resident of Canada and is not registered for purposes of the GST/HST. •   Your client has a Web site set up in two locations. ... Web site XXXXX., for which a subscriber is given unlimited access to the U.S Web site for 90 days. •   On the U.S. ...

22 October 2002 GST/HST Interpretation 36209- Application of GST/HST to Web Site Hosting Unedited CRA Tags ETA 142; ETA 144.1; ETA 165; ETA Sch VI, Part V, 7; ETA Sch IX, Part IX, 3; GST/HST Technical Information Bulletin B-090, GST/HST and Electronic Commerce; GST/HST Memoranda Series Memorandum 4.5.1, Exports- Determining Residence Status Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX Case Number: 36209October 22, 2002 Subject: GST/HST INTERPRETATION Application of GST/HST to Web Site Hosting Dear XXXXX: This is in respect of your facsimile, dated XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the provision of virtual hosting space on a server located in the province of XXXXX. ... Pursuant to subsection 10(1) of the Regulations where there is to be a single final recipient of a computer-related service made by a particular supplier, and the final recipient acquires the supply under an agreement either with the particular supplier or another supplier, the supply is considered to be made in a particular province if the final recipient avails itself of the service at a single ordinary location in that province, and: •   the particular supplier maintains information sufficient to determine that location; or •   it is the normal business practice of the particular supplier to obtain information sufficient to determine that location. ... A "computer-related service" includes "... a service involving the electronic storage of information and computer-to-computer transfer of information. ...

13 June 2002 GST/HST Interpretation 37661- Chips, Crisps, Puffs and Other Similar Snack Foods Unedited CRA Tags ETA Sch VI, Part III, 1(f) 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: 37661June 13, 2002 Subject: GST/HST INTERPRETATION Chips, Crisps, Puffs and other Similar Snack Foods Dear XXXXX: Thank you for your letter of October 22, 2001, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the tax status of chips, crisps, puffs and other similar products. ... Some of the factors we consider are: •   Properties: Ingredients Products that have ingredients similar to products excepted under paragraph 1(f). Flavours Products that are available in similar flavours such as salt & vinegar, barbecue, all-dressed, cheese, nacho, ketchup, pizza, sour cream and onion, etc. ...

26 March 2002 GST/HST Interpretation 34247- Government Funding: Casino Revenues Unedited CRA Tags ETA 259(2) M. Paula Arsenault PSB Rebates Unit Review & Verification Summerside Tax CentreChantal Desrosiers Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate March 26, 200234247 Subject: Government Funding: Casino Revenues This is further to your memorandum dated January 15, 2001 addressed to the XXXXX GST/HST Rulings Centre concerning the eligibility of certain gaming proceeds as government funding for the purposes of the Public Service Body (PSB) Rebate. Your request has been transferred from the XXXXX Region to the Charities, Non-Profit Organization and Educational Services Unit in the Public Service Bodies & Governments Division for response. ...

3 December 2002 GST/HST Interpretation 42217- Place of Supply of Services Unedited CRA Tags ETA 123(1) recipient; ETA 142; ETA 142.1(2); ETA 144.1; ETA 165 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 42217December 3, 2002 Subject: GST/HST INTERPRETATION Place of supply of services Dear XXXXX: We are writing in response to your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX services. ... However, a supply of a service is performed at least in part in Canada or a particular province, as the case may be, if: •   the service requires a person to perform a task (i.e., the supplier acts through one or more of its employees), and the person performing or physically carrying out the task is situated in Canada or the province at the time the activity is done; •   the service includes operations performed by a supplier's equipment (e.g., computer equipment), and the equipment is located in Canada or the province; •   the supply involves doing something to or with a recipient's equipment by accessing it from a remote location, and the recipient's equipment is located in Canada or the province; or, •   any activity related to the performance of the service is undertaken in Canada or the province. ...