Search - 2005年 抽纸品牌 质量排名

15 June 2005 GST/HST Interpretation 57994- XXXXX Parking Unedited CRA Tags ETA Sch VI, Part II, 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. ... The policy then lays out some more specific criteria for determining whether a product is a dietary supplement, based on the following sources: •   labeling; •   packaging/format; and •   marketing. ... Yours truly, Gunar Ozols Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/06/08 — RITS 58732 — Taxable Benefits ...

3 June 2005 GST/HST Interpretation 60367- Permanent Establishment Unedited CRA Tags ETA 259.1(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. Excise and GST/HST Rulings Directorate 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 60367 XXXXX June 3rd, 2005 Subject: Books sold with CD-ROMs Dear XXXXX: Thank you for your telephone call XXXXX concerning the application of the point-of-sale rebate of the provincial component of the Harmonized Sales Tax (HST) to books sold with CD-ROMs. ... Yours truly, Costa Dimitrakopoulos Manager Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/06/30 — RITS 60577 — Delivery Requirements and Relief of GST on Property of an Indian or Indian Band Situated On a Reserve ...

2 May 2005 Excise Interpretation 59118- Part I of the Excise Tax Act Unedited CRA Tags ETA 4(1)(b); ETA 4(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. 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: 59118 XXXXX XXXXX May 2, 2005 Subject: EXCISE TAX INTERPRETATION Part I of the Excise Tax Act Dear XXXXX: Thank you for your request XXXXX concerning the application of the Excise Tax Act (ETA) to your operations. ... Yours truly, Denis Linteau Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/04/01 — RITS 56283 — Part I Tax on Insurance Premiums ...

26 October 2005 Excise Interpretation 55698- Application of Excise Tax to Modular Links Unedited CRA Tags ETA 23(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. ... On February 23, 2005, the Minister of Finance proposed in his Budget that the excise tax on jewellery, etc. would be phased out over a four year period. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duty and Tax Division Excise and GST/HST Rulings Directorate 2005/10/04 — RITS 59529 — Exemption for Diesel Fuel Used in the Generation of Electricity ...

22 September 2005 Excise Ruling 63685- Exemption Request- Financial Guarantee Insurance Unedited CRA Tags ETA 4(2) 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. Excise & GST/HST Rulings Directorate Place de Ville, Tower A, 20th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 63685 XXXXX XXXXX XXXXX XXXXX XXXXXXXXXX September 22, 2005 Subject: ADVANCE EXCISE TAX RULING Exemption Request- Financial Guarantee Insurance Dear XXXXX: Thank you for your correspondence concerning your client XXXXX and your request for an exemption with respect to the 10% tax under Part I of the Excise Tax Act (the "ETA") relating to a financial guarantee insurance policy to be issued by XXXXX (a XXXXX domiciled stock insurance corporation). ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2005/03/01 F — RITS 50105 — Demande de renseignements concernant l'utilisation du combustible à des fins détournées ...

26 September 2005 GST/HST Interpretation 63693- Temporary Importation of Amusement Rides Unedited CRA Tags ETA 123(1) tax; ETA 165(1); ETA 167.1; ETA 169(1); ETA 221(1); ETA 261; ETA 296(1)(b); ETA 296(2.1) 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. TO: XXXXX From Patricia Taylor CASE NUMBER: 63693 DATE: September 26, 2005 SUBJECT: Tax Paid In your XXXXX to Owen Newell, you presented the following situation: 1. ... Pat Patricia Taylor, CMA Senior Rulings Officer General Operations Unit Excise & GST/HST Rulings Directorate Policy & Planning Branch Canada Revenue Agency (CRA) 613-952-8806 Fax: 613-990-1233 2005/01/26 — RITS 33697 — Section 156 of the Excise Tax Act ...

26 August 2005 GST/HST Interpretation 62207- Application of the GST to the Construction of a New Home Unedited CRA Tags ETA 169; ETA 170; ETA 173 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: CN 62207 XXXXX XXXXX XXXXXXXXXX XXXXX XXXXX August 26, 2005 Subject: GST/HST INTERPRETATION Application of GST/HST to Employee gifts Dear XXXXX: Thank you for your letter XXXXX addressed to the XXXXX Excise & GST/HST Rulings Centre, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to employee gifts. ... Yours truly, Catherine Séguin-Ouimet General Operations Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2005/08/18 — RITS 62985 — GST/HST Status of the Import of a Tractor ...

23 June 2005 GST/HST Interpretation 41337- Meaning of the Terms "Program" and "Recreational" for Purposes of 16/III/V to the Excise Tax Act Unedited CRA Tags ETA Sch V, Part III, 16 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. 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: 41337 XXXXX XXXXX June 23, 2005 Subject: GST/HST INTERPRETATION Meaning of the Terms "Program" and "Recreational" for Purposes of 16/III/V to the Excise Tax Act Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of instruction in continuing education courses. ... Yours truly, Debra Murphy Charities, NPO & Educational Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate 2005/06/15 — RITS 54494 — Volume Rebates and Price Adjustments ...

29 July 2005 GST/HST Ruling 59279- AND INTERPRETATION XXXXX Unedited CRA Tags ETA 123(1) supplier; ETA 165(1); ETA 153(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. ... It states in the preamble to the Allowances listing that "All allowances include PST & GST". ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/08/26 — RITS 62207 — Application of GST/HST to Employee Gifts ...