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GST/HST Interpretation
20 June 2005 GST/HST Interpretation 59136 - Taxable benefits
20 June 2005 GST/HST Interpretation 59136- Taxable benefits Unedited CRA Tags ETA 123(1) individual; ETA 123(1) personal trust; ETA 123(1) testamentary trust; ETA 267; ETA 256 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 term "testamentary trust", included in the meaning of "personal trust", has the meaning assigned by subsection 248(1) of the Income Tax Act ("the ITA"), which includes an estate arising as a consequence of the death of an individual. 2005/06/24 — RITS 59654 — Permanent Establishment ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide - 2005 : After you file
Note Send your Form T1-ADJ or letter separately from your return for 2005. ... Maybe you should have filed a return for a previous year (see " Do you have to file a return? ... Previous page | Table of contents | Next page Date modified: 2006-01-04 ...
Archived CRA website
ARCHIVED - 5013-G - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2005 - After you file
Note Send your Form T1-ADJ or letter separately from your return for 2005. ... Maybe you should have filed a return for a previous year (see " Do you have to file a return? ... Previous page | Table of contents | Next page Date modified: 2006-03-03 ...
Excise Interpretation
19 January 2005 Excise Interpretation 56458 - Launch of Existing XXXXX Brands in Promotional XXXXX
19 January 2005 Excise Interpretation 56458- Launch of Existing XXXXX Brands in Promotional XXXXX Unedited CRA Tags SOR/2003-288 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 January 19, 2005 XXXXX XXXXX XXXXX XXXXX XXXXX Dear XXXXX: Thank you for your letter XXXXX concerning the intent of XXXXX to launch various brands of XXXXX. ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide - 2005 Goods and services tax/harmonized sales tax (GST/HST) credit application
Complete the application area on page 1 of your return for 2005. Your credit is based on your net income added to the net income of your spouse or common-law partner, if you have one, as well as the number of children you have. ... Note If you will turn 19 before April 1, 2007, you can apply for this credit on your return for 2005. ... Previous page | Table of contents | Next page Date modified: 2006-01-04 ...
GST/HST Ruling
14 July 2005 GST/HST Ruling 45299 - S AND INTERPRETATIONS XXXXX
14 July 2005 GST/HST Ruling 45299- S AND INTERPRETATIONS XXXXX Unedited CRA Tags ETA 191(3); ETA 123(1) multiple unit residential complex 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: 45299 XXXXX XXXXX XXXXX XXXXXXXXXX XXXXX July 14, 2005 Subject: GST/HST APPLICATION RULING Fair Market Value for GST/HST Self-Supply Purposes Dear XXXXX: Thank you for your letter seeking further clarification of our previous ruling XXXXX concerning the application of the Goods and Services Tax (GST) in respect of the deemed supply made by way of sale arising from the self-supply described below. ... Hooley, CGA Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/07/25 — RITS 45512 — [Application of the GST on the Supply of Lease Financing] ...
GST/HST Interpretation
10 January 2005 GST/HST Interpretation 52590 - Rebates - Emergency Evacuation - XXXXX
10 January 2005 GST/HST Interpretation 52590- Rebates- Emergency Evacuation- XXXXX Unedited CRA Tags ETA Sch V, Part VI, 20(a); ETA 152(2); ETA 168(2); ETA 221(1); ETA 228(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. 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: 52590 XXXXX XXXXX January 10, 2005 Subject: GST/HST INTERPRETATION Motor Vehicle Leases and PPSA Fees Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to fees paid pursuant to the provincial Personal Property Security Act ("PPSA") at the inception of a motor vehicle lease. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/17 — RITS 53254 — Sections 7, 9 and 13 of Part II of Schedule V to the Excise Tax Act ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 22 - Spring 2005
ARCHIVED- Registered Charities Newsletter No. 22- Spring 2005 Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... Charities will also be receiving an invitation to the information sessions delivered by the Charities Directorate (the Roadshow) for 2005. ... Fiduciary – Relationship between a trustee/director and a charity. Fiduciary duty – A duty to act for someone else’s benefit exclusively. ...
Scraped CRA Website
ARCHIVED - Registered Charities Newsletter No. 22 - Spring 2005
ARCHIVED- Registered Charities Newsletter No. 22- Spring 2005 We have archived this page and will not be updating it. ... Charities will also be receiving an invitation to the information sessions delivered by the Charities Directorate (the Roadshow) for 2005. ... Fiduciary – Relationship between a trustee/director and a charity. Fiduciary duty – A duty to act for someone else’s benefit exclusively. ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 22 - Spring 2005
ARCHIVED- Registered Charities Newsletter No. 22- Spring 2005 From: Canada Revenue Agency We have archived this page and will not be updating it. ... Charities will also be receiving an invitation to the information sessions delivered by the Charities Directorate (the Roadshow) for 2005. ... Fiduciary – Relationship between a trustee/director and a charity. Fiduciary duty – A duty to act for someone else’s benefit exclusively. ...