Search - 2002年 抽纸品牌 质量排名

8 January 2008 GST/HST Ruling 98477- – XXXXX Unedited CRA Tags ETA Sch VI, Part III, 1 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. ... In the case 1146491 Ontario Ltd et al v The Queen [2002] 2900 ETC, salad kits were not considered to be salad for the purposes of paragraph 1(o.1) of Part III of Schedule VI, as the salad kits were not "fully assembled ready to eat salads, requiring no further effort to make it so". ... Yours truly, Michelle McCrae Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/01/08 — RITS 98478 — XXXXX [Frozen] Fruit XXXXX ...

8 January 2008 GST/HST Ruling 98478- – XXXXX [frozen fruit] Unedited CRA Tags ETA Sch VI, Part III, 1 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. ... In the case 1146491 Ontario Ltd et al v The Queen [2002] 2900 ETC, salad kits were not considered to be salad for the purposes of paragraph 1(o.1) of Part III of Schedule VI, as the salad kits were not "fully assembled ready to eat salads, requiring no further effort to make it so". ... Yours truly, Michelle McCrae Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/12/31 — RITS 98510 — XXXXX Oil XXXXX in Liquid Form ...

30 August 2002 GST/HST Ruling 38400- Supply of Dietary Supplements Unedited CRA Tags ETA Sch VI, Part III; ETA Sch VI, Part III, 1(e) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX Case Number: 38400August 30, 2002 Subject: GST/HST APPLICATION RULING Supply of Dietary Supplements Dear XXXXX: Thank you for your letter of XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the XXXXX. products described below. ... XXXXX [Product C] •   Product C is a capsule containing XXXXX •   XXXXX •   XXXXX [Product D] •   Product D is powdered XXXXX. •   XXXXX •   XXXXX. •   XXXXX XXXXX XXXXX [Product E] •   Product E is a powder consisting of XXXXX •   XXXXX XXXXX. •   XXXXX XXXXX •   XXXXX XXXXX [Product F] •   Product F is a capsule containing various natural herbs. •   XXXXX XXXXX •   XXXXX •   XXXXX [Product G] •   Product G is a capsule containing XXXXX •   XXXXX XXXXX. •   XXXXX. XXXXX [Product H] •   Product H is a powder consisting of XXXXX XXXXX •   Product H is available in three flavours: World Class Chocolate, Vanilla, and Strawberry. •   XXXXX XXXXX •   XXXXX XXXXX [Product I] •   Product I is a powder consisting of XXXXX. •   Product I is available in three flavours: Grape, Fruit Punch and Orange. •   XXXXX XXXXX •   XXXXX XXXXX •   XXXXX XXXXX XXXXX [Product J] •   Product J is a capsule containing XXXXX. •   XXXXX XXXXX •   XXXXX [Product K] •   Product K is a capsule containing XXXXX •   XXXXX XXXXX •   XXXXX •   XXXXX XXXXX [Product L] •   Product L is a powder consisting of XXXXX. •   XXXXX XXXXX •   XXXXX [Product M] •   Product M is a capsule containing XXXXX. •   XXXXX. •   XXXXX •   XXXXX XXXXX [Product N] •   After speaking to you on XXXXX, you confirmed that this product has been discontinued. ...

10 July 2002 GST/HST Ruling 38496- Liquid and Bar Supplements 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 XXXXXAttention: XXXXX Case Number: 38496July 10, 2002 Subject: GST/HST APPLICATION RULING Liquid and Bar Supplements Dear XXXXX: Thank you for your letter of XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the products described below. ... XXXXX (Product A) •   Product A is a XXXXX protein drink packaged in individual XXXXX containers. •   Product A is manufactured by XXXXX. and distributed exclusively in Canada by XXXXX. •   Product A label advertises that it has XXXXX of protein in each XXXXX serving. •   The flavours of Product A include; XXXXX •   The label of Product A has a notice that states: XXXXX •   The Product A label also states: XXXXX •   XXXXX XXXXX 2. XXXXX (Product B) •   Product B is labelled as a XXXXX. •   Product B is packaged in individual XXXXX containers. •   Product B is manufactured by XXXXX. and distributed exclusively in Canada by XXXXX[.] •   Product B label advertises that it has XXXXX of protein including quality ion-exchanged whey. •   The flavours of Product B are: XXXXX[.] •   The label of Product B states: XXXXX XXXXX[.] 3. ...

7 August 2002 GST/HST Ruling 33100- Application of the GST/HST to Various Nutritional Products Unedited CRA Tags ETA Sch VI, Part III 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: 33100XXXXXAugust 7, 2002 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX: Thank you for your letter of XXXXX), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the products described below. ... XXXXX (Product A) •   Product A is a non-carbonated liquid vitamin-mineral concentrate. •   Product A contains no fruit, fruit juice or fruit flavouring. •   Product A contains the Non-Medicinal Ingredients: XXXXX XXXXX. •   According to the Product A label, the directions for use are as follows: XXXXX •   A XXXXX of Product A contains; XXXXX In addition, Product A contains the following non-medicinal ingredients; XXXXX. •   The Product A label states XXXXX. •   Product A has a Drug Identification Number (XXXXX) XXXXX (Product B) •   Product B is a non-carbonated liquid vitamin and mineral concentrate. •   Product B contains no fruit, fruit juice or fruit flavouring. •   Product B contains the Non-Medicinal Ingredient: XXXXX. •   According to the Product B label, the directions for use are as follows: XXXXX •   A XXXXX of Product B contains; XXXXX[.] ... XXXXX (Product C) •   Product C is a non-carbonated XXXXX concentrate. •   Product C contains no fruit, fruit juice or fruit flavouring. •   According to the Product C label, the recommended use is as follows: XXXXX •   The Product C label states, XXXXX •   XXXXX XXXXX (Product D) •   Product D is a non-carbonated fruit-flavoured XXXXX concentrate. •   Product D contains XXXXX •   According to the Product D label, the recommended use is as follows: XXXXX •   The Product D label states, XXXXX •   XXXXX XXXXX Ruling Requested The products are zero-rated pursuant to section 1 of Part III of Schedule VI to the Excise Tax Act (ETA). ...

7 November 2002 GST/HST Ruling 41783- GST/HST Ruling Request for Dietary Supplements 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: 41783November 7, 2002 Subject: GST/HST APPLICATION RULING GST/HST Ruling Request for Dietary Supplements Dear Sir: We are responding to the letter submitted by XXXXX, on your behalf, dated XXXXX (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the products described below. ... XXXXX (Product G) •   Product G is an XXXXX powder •   Product G states "Note: For therapeutic use only" •   Product G directions state, XXXXX •   Product G is labelled as a vitamin and mineral supplement 8. ... XXXXX (Product I) •   Product I is an XXXXX powder •   Product I states "Note: For therapeutic use only" •   Product I directions state XXXXX •   Product I is labelled as a vitamin and mineral supplement 10. ...

4 December 2002 GST/HST Ruling 42809- Application of the GST/HST to Salads Sold in Plastic Tubs or Tetra Packs Unedited CRA Tags ETA Sch VI, Part III, 1(o.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: 42809December 4, 2002 Subject: GST/HST APPLICATION RULING XXXXX and XXXXX Salads 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 the products described below. ... XXXXX Salad (Product A) •   Product A is described as XXXXX •   Sold in bulk XXXXX containers •   Containers are either plastic tubs or tetra packs •   Suitable for immediate consumption •   Stored in coolers to maintain shelf life of XXXXX days 2. XXXXX Salad (Product B) •   Product B is described as: "XXXXX" •   Sold in bulk XXXXX containers •   Containers are either plastic tubs or tetra packs •   Suitable for immediate consumption •   Stored in coolers to maintain shelf life of XXXXX days 3. ...

17 May 2002 GST/HST Ruling 31323- Powdered Dietary Supplements Unedited CRA Tags ETA Sch VI, Part III Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX Case: 31323May 17, 2002 Subject: GST/HST APPLICATION RULING Powdered Dietary Supplements Dear XXXXX: Thank you for your letter of XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of the various powdered products described below. ... Serve immediately. •   The Product C directions state: XXXXX[.] •   The Product C label states: XXXXX[.] ... Serve immediately. •   The Product D directions state: XXXXX[.] •   The Product D label states: XXXXX[.] ...

15 February 2002 GST/HST Ruling 36705- Application of the GST to Supplies of Dutiable Spirits Unedited CRA Tags ETA 154; ETA 123(1) supply; ETA 123(1) consideration; ETA 232(1)(a); ETA 232(3) Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 36705February 15, 2002 Subject: GST/HST APPLICATION RULING Application of the GST to supplies of dutiable spirits Dear XXXXX: Thank you for your letter of July 3, 2001, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. Statement of Facts Our understanding of the facts, the transactions, and the purpose of the transactions, based upon XXXXX letter and discussions with both XXXXX and XXXXX, is as follows: •   XXXXX, XXXXX and the XXXXX are licencees under the EA and operate bonded warehouses; •   XXXXX and XXXXX supply their products "in-bond" to the XXXXX; •   It has always been the practice of XXXXX and XXXXX to invoice Canadian Liquor Control Boards and to include GST based on the duty and excise tax paid value of the goods shipped; •   XXXXX; •   XXXXX; •   Consequently, as at July 3, 2001, this had resulted in excess cash outflow of approximately XXXXX to XXXXX and XXXXX. Transaction(s) •   XXXXX and XXXXX supply their products "in-bond" to the XXXXX; •   XXXXX and XXXXX remit to the CCRA, GST based on duty-paid value of goods sold to the XXXXX; •   XXXXX. ...

23 December 2002 GST/HST Ruling 41414- GST/HST Status of Service Supplied by a Registered Charity Unedited CRA Tags ETA Sch V, Part V.1, 1 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: 41414 XXXXX XXXXX XXXXX XXXXX December 23, 2002 Subject: GST/HST APPLICATION RULING GST/HST status of XXXXX service supplied by a registered charity Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction described below. ... The deceased's body is received from place of death (e.g. hospital) and a team of XXXXX volunteers performs a XXXXX service as follows: •   All extraneous matter is removed from the body, such as nail polish or medical devices. •   The body is completely washed with soap. •   A cloth shroud is placed around the body and sewn up with thread. •   The volunteers recite prayers over the body by candlelight and place it in a casket that is not supplied by the charity. •   The casket containing the shrouded body is then immediately transported to its final resting place. ... The deceased's representative cannot supply any other material for this purpose. •   The shroud is an integral component of the ritual, and it would not otherwise be supplied to anyone for any other purpose. •   The approximate cost of a shroud for an adult body is XXXXX. •   The cost of soap and candles used during the XXXXX is approximately XXXXX and incidental to providing the service. •   Currently, the XXXXX is provided for no consideration, but the deceased's representative is asked to donate any amount to help defray the total cost of providing this service. ...