Search - 2005年 抽纸品牌 质量排名

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Old website (cra-arc.gc.ca)

Locality code statistics 2007 (2005 tax year)

Table 1: all returns filed the first column contains the record type: (length:1) where: 1- total for locality code 2- total for census division 3- provincial total 4- canada total the second column is the locality code: (length:10) example: 1101101001 column 1-2, ie. 11 = province code (see locality code directories column 3-4, ie. 01 = census division column 5-7, ie. 101 = census sub-division column 8-10 ie. 001 = census metropolitan area when record type equals 1 (total for locality code), the locality codes have this format: 1101101001 when record type equals 2 (total for census division), the last six digits of the locality codes are all zeros: 1101000000 when record type equals 3 (provincial total), the last eight digits of the locality codes are all zeros: 1100000000 when record type equals 4 (canada total), all the digits of the locality code are zeros: 0000000000 the third column contains the total number of taxable returns: (length:10) the fourth column contains total income for taxable returns: (length:14) (sign 13) column five contains the average income for taxable returns: (length:14) (sign 13). ...
Archived CRA website

ARCHIVED - 5013-G - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2005 - Foreign income

Foreign property If you were a deemed resident of Canada in 2005, there is a question for you to answer on page 2 of your return, about owning or holding foreign property at any time in 2005. ... Check "Yes" if the total cost of all these properties was more than CAN$100,000 in 2005. ... Previous page | Table of contents | Next page Date modified: 2006-03-03 ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide - 2005 : Refund or Balance owing

See " Contacting us ". Line 476- Tax paid by instalments Enter the total instalment payments you made for your taxes for 2005. ... See " What penalties and interest do we charge? " for details. Previous page | Table of contents | Next page Date modified: 2006-01-04 ...
GST/HST Ruling

13 September 2005 GST/HST Ruling 60479 - Section 256 New Housing Rebate

13 September 2005 GST/HST Ruling 60479- Section 256 New Housing Rebate Unedited CRA Tags ETA Sch V, Part VII, 1; ETA 142; ETA 123(1) financial instrument; ETA 123(1) financial service; ETA 148; ETA 169; ETA 165; SOR/91-26 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: 60479 XXXXX XXXXX XXXXX September 13, 2005 Subject: GST/HST INTERPRETATION GST/HST implications of an online XXXXX Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your client's operations. ... Yours truly, Collin Baird GST/HST Rulings Officer Specialty Tax Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate Enc.: GST Memorandum 1.4 Goods and Services Tax Rulings 2005/09/26 RITS 63001 ITC Eligibility in Respect of Coupon Program ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide - 2005 : Foreign income

Foreign property On page 2 of your return, there is a question for you to answer about owning or holding foreign property at any time in 2005. ... Check "Yes" if the total cost of all these properties was more than CAN$100,000 in 2005. ... Previous page | Table of contents | Next page Date modified: 2006-01-04 ...
GST/HST Ruling

18 November 2005 GST/HST Ruling 62401 - Internet Sales to Indians

18 November 2005 GST/HST Ruling 62401- Internet Sales to Indians Unedited CRA Tags ETA 254; ETA 267 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 0L5XXXXX XXXXX XXXXXXXXXX Case Number: 62401NCS Code: 11870-4-2November 18, 2005 Subject: GST/HST RULING New Housing Rebate- Sale of complex by Estate Dear XXXXX: Thank you for your letter XXXXX submitted by fax to our GST/HST Rulings Centre XXXXX concerning the availability of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) new housing rebate. ... Yours truly, Carmela Antonelli Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/11/14 RITS 63323 Juice Derived from XXXXX ...
GST/HST Ruling

25 July 2005 GST/HST Ruling 45512 - Fair Market Value for GST/HST Self-Supply Purposes

25 July 2005 GST/HST Ruling 45512- Fair Market Value for GST/HST Self-Supply Purposes Unedited CRA Tags ETA 123(1) financial service; ETA 123(1) supply; ETA 165(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 Place de Ville, Tower A, 14th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 4551211585-17, 11590-5, 11600-7 XXXXX XXXXX XXXXX XXXXXXXXXX XXXXX July 25, 2005 Subject: GST/HST INTERPRETATION XXXXX Dear XXXXX: Thank you for your letter XXXXX in reply to our request XXXXX for additional information and documentation. ... Yours truly, Nathalie Joly Financial Institutions Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/08/24 RITS 50074 Protein Supplement Powder Mixes ...
GST/HST Interpretation

26 August 2005 GST/HST Interpretation 56085 - Protein Supplement Powder Mixes

26 August 2005 GST/HST Interpretation 56085- Protein Supplement Powder Mixes Unedited CRA Tags ETA 123(1) passenger vehicle; ETA 165(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 Place de Ville, Tower A, 16th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 56085 XXXXX XXXXX XXXXXXXXXX August 26, 2005 Subject: GST/HST INTERPRETATION Eligibility for input tax credit for GST paid on purchase of a truck Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your purchase of a truck. ... Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/08/12 RITS 56852 XXXXX Eligibility for Relief of GST ...
GST/HST Interpretation

15 April 2005 GST/HST Interpretation 56275 - Application of the GST/HST to supplies of beverages containing a blend of vegetable juice and fruit juice

15 April 2005 GST/HST Interpretation 56275- Application of the GST/HST to supplies of beverages containing a blend of vegetable juice and fruit juice Unedited CRA Tags ETA Part IX; ETA Sch V, Part II, 6; ETA Sch V, Part V.1, 1; ETA Sch V, Part VI, 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 and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 56275 April 15, 2005 Subject: GST/HST RULING Personal Support Workers Supplied to a Hospital Dear XXXXX: Thank you for your letter XXXXX, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of a personal support worker ("PSW") made by XXXXX to your Client, the operator of the XXXXX (the "Hospital"). ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/04/05 RITS 58722 Quick Method User Failed to Take 1% Rate Reduction ...
GST/HST Interpretation

25 February 2005 GST/HST Interpretation 56925 - Treatment of Instant Rebates

25 February 2005 GST/HST Interpretation 56925- Treatment of Instant Rebates Unedited CRA Tags ETA 181; ETA 181(2); ETA 181(5); ETA 232.1 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. XXXXX XXXXX XXXXX XXXXX Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 56925 XXXXX February 25, 2005 Subject: GST/HST APPLICATION RULING Application of Section 181 of the Excise Tax Act to Electronic Coupons Dear XXXXX: Thank you for your letter XXXXX concerning the application of section 181 of the Excise Tax Act ("ETA") to a manufacturer's electronic discount. ... Yours truly, Susan Mills Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/02/16 RITS 57030 Driving Instruction Services Acquired by an Indian Band ...

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