Search - 2005年 抽纸品牌 质量排名

12 May 2005 GST/HST Ruling 49850- Application of the GST/HST to the Activities of the XXXXX Unedited CRA Tags ETA 129; ETA 129.1; ETA 148; ETA Sch V, Part VI, 10 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 order for a branch or division to be designated a small supplier division, it must meet the definition of small supplier in section 148 of the ETA when examined as if: •   the branch or division were a person separate from the non-profit organization and its other branches and divisions, •   the branch or division were not associated with any other person, and •   every other supply made by the body through the branch or division were made by the branch or division. ... Yours truly, Trent MacDonald Charities, Non-Profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/05/04 — RITS 57221 — Construction of a Replacement House ...

15 December 2005 GST/HST Interpretation 38944- Interpretation of Subsection 132(3) of the Excise Tax Act Unedited CRA Tags ETA 123(1) permanent establishment; ETA 132(3); ETA Sch VI, Part V, 23 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. ... The following scenario was provided in your letter. •   Can Co is a corporation incorporated in Canada and is a resident of Canada. •   Can Co operates branches in various locations outside of Canada. •   One of the branches, located outside Canada, retained the services of a Canadian firm to provide a supply of certain professional services. •   The supply of services provided by the Canadian professional firm were for the exclusive use of the branch. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/12/21 — RITS 45433 — New Residential Rental Property Rebate and the XXXXX ...

30 June 2005 GST/HST Interpretation 61582- GST status of movie packages Unedited CRA Tags ETA 165; ETA 169; ETA 221; ETA 228; ETA 296; ETA 313; ETA 315; ETA 318 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. ... A person is eligible to claim an ITC where the following conditions have been met: •   The person acquired or imported property or a service or brought it into a participating province during a reporting period during which the person was a registrant; •   Tax in respect of the supply, importation or bringing in to a participating province became payable by the person or was paid by the person without having become payable; •   The person acquired or imported the property or service or brought it into a participating province for consumption, use or supply in the course of the person's commercial activities; and •   The registrant has obtained sufficient evidence in such form containing such information as will enable the amount of the ITC to be determined, including any such information as may be prescribed. ... Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/06/28 F — RITS 61763 — CTI demandés par un assureur ...

16 November 2005 Excise Interpretation 58731- Follow-Up- Request for additional information Unedited CRA Tags ETA 68.17; ETA 70(1)(b); SOR/86-948 4 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. ... Subsection 70(4) of the ETA state that "... No drawback shall be granted under this section unless the person applying therefor provides such evidence in support of the application as the Minister may require. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/10/31 — RITS 62196 — "Goldsmiths' and Silversmiths' Products" ...

17 March 2005 Excise Interpretation 59196- Excise Tax Rates on Jewellery, etc. ... This represents an effective tax rate of 2.96% (That is, 29.60/1000 = 2.96%). ... Doug Rollins Manager, Excise Tax Unit Excise Duty and Tax Division GST/HST and Excise Rulings Directorate 2005/05/09 — RITS 60262 — Jet Fuel Purchased for a Domestic Leg of an International Flight ...

19 August 2005 Excise Interpretation 62835- Application of Excise Tax to Jewellery Findings Unedited CRA Tags ETA Part III 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 particular, paragraph 5(c) of Schedule I, imposes excise tax on "... jewellery, whether real or imitation, including diamonds or other precious or semi-precious stones for personal use or for adornment of the person...... ... Yours truly, Doug Rollins Manager, Excise Taxes Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/11/14 — RITS 64730 — Application of Excise Tax to Jewellery ...

10 February 2005 GST/HST Ruling 54355- Computer Software Programs Used by Blind Individuals Unedited CRA Tags ETA Part IX 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. ... Consequently, supplies of cannabis are taxable at a rate of 7% / 15%. ... Yours truly, Tim Krawchuk Manager Municipalities and Health Care Services Unit Public Service Bodies and Governments Division 2005/03/07 — RITS 54859 — Reimbursement of Salaries and Benefits ...