Search - 2005年 抽纸品牌 质量排名

20 October 2005 Excise Interpretation 58003- Follow-up – Request for Additional Information Unedited CRA Tags ETA 4; IA 87 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 March 29, 2005, the CRA mailed you a return, and requested that you sign and send back the return to the address identified on the form. On July 7, 2005, the CRA once again issued you a letter, requesting that you file an excise tax return for the XXXXX taxation year. ...

7 June 2005 GST/HST Interpretation 57924- Timing Issue- Interest & Penalties- Rebate Overpayments- Assessments against Suppliers Unedited CRA Tags 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 57924 June 7, 2005 Subject: XXXXX Parking Dear XXXXX: Thank you for your letter XXXXX addressed to Ms. ... Boivin Manager Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/06/15 — RITS 57994 — Tax Status of Canola, Flax, Pumpkin and Borage Oils ...

3 May 2005 GST/HST Ruling 59996- Park Lot Lease & Development Fees Unedited CRA Tags B-039R, GST Administrative Policy- Application of GST to Indians 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. ... Property acquired off a reserve B-039R allows for the acquisition of property off a reserve without paying the GST, provided: •   the Indian customer shows the appropriate documentation to the vendor; and •   the property is delivered to a reserve by the vendor or the vendor's agent. ... Yours truly, Cindy Christmas Aboriginal Affairs Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/05/18 — RITS 60096 — Tax Status of Glycerine ...

[the Society] Thank you for your letter of October 16, 2008, in which you ask that we consider the comments therein that support your contention that [...] [(the Society)] is entitled to an 83% PSB rebate under section 259 in respect of its operation of the [...] ... Yours truly, Philippe Nault Director Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate i 1. 2003 Budget Plan; 2005 Budget Plan- Annex 8 Tax Measures: Supplementary Information; 2005 Explanatory Notes to section 259.------------------------------------------------------------------------------------------------------------------------------------------------------ UNCLASSIFIED ...

26 October 2012 GST/HST Interpretation 59528- – […][Student meal plans] Unedited CRA Tags ETA Sch V, Part III, 13 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 59528 October 26, 2012 Dear [Client]: Subject: GST/HST INTERPRETATION […][Student meal plans] Thank you for your letter of March 15, 2005, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the interpretation of section 13 of Part III of Schedule V to the Excise Tax Act (ETA). ... Therefore, meals provided to a student under a meal plan that meets all of the following conditions (herein referred to as a “qualifying meal plan”) are exempt under section 13 of Part III of Schedule V to the ETA: * The meals are provided to a student enrolled at the university or public college who lives either on-campus or off-campus. * The student pays a single amount for the plan. * The single amount is sufficient for the student to receive at least 10 meals each week for the period of the plan. * The plan is for a period of at least one month. * The meals are served only at an on-campus restaurant or cafeteria (i.e., on the property of the university or public college). ...

You have provided the following example, and have requested our comments with respect to the application of Part I of the Act to the following scenario: •   A client purchased a property/liability insurance policy with an effective date of November 30, 2004, with a premium value of $100,000. •   The policy was reported by the insurance broker on form B241 by March 15, 2005. •   The Canada Revenue Agency ("CRA") invoiced the client directly by March 31, 2005, at the rate of 10%, for a total amount payable of $10,000. •   The client paid $10,000 in Part I tax under the Act by April 30, 2005. •   In June 2005, the client acquired an additional property that needed to be insured. •   An endorsement to the original policy (inception date, November 30, 2004) was written for an additional premium in the amount of $20,000, on June 1, 2005. •   The $20,000 premium was reported to the CRA as soon as possible by the broker. •   The CRA invoiced the client for the 10% tax payable in the amount of $2,000 plus interest (based upon the original policy inception date of November 30, 2004, which is reported to CRA by March 15 and must be paid by April 30, resulting in interest from May 1 to present). ... As such, for purposes of your example, where the additional insurance premiums with respect to the $20,000 endorsement became payable in June 2005, the broker should report this endorsement in its Excise tax return (Form B241) for the 2005 calendar year, which would be due on or before March 15, 2006. ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2005/06/22 F — RITS 61868 — Demande d'information concernant des titulaires de licence ...

20 July 2005 GST/HST Ruling 51322- Application of GST/HST to the Supply of Seeds Unedited CRA Tags ETA 123(1) non-profit organization; ETA 123(1) public sector body; ETA 135 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: 51322 XXXXX XXXXX July 20, 2005 Subject: GST/HST RULING XXXXX Association affinity programs Dear XXXXX: Thank you for your letters XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to various affinity programs provided by the XXXXX Association (the Association). ... Party C •   Party C wishes to offer XXXXX to the Association members, staff, Party F and their spouses (collectively referred to as the Members). •   In the agreement entered into with Party C, the Association agrees to •   Encourage the participation of its Members in the XXXXX; •   Provide to Party C, at their request, access to updated lists of the XXXXX of the Association, including their name, address and telephone numbers for solicitation and promotional purpose; •   Authorize Party C to use the names, trademarks, crests and logos of the Association on all related XXXXX documentation; •   Offer exclusively to Party C any XXXXX advertisement in the Association's official publications; and •   Not sponsor any other XXXXX during the term of the agreement. •   In the agreement Party C agrees to •   Ensure that the XXXXX will be administered in accordance with the present agreement; •   Accept all reasonable requests for XXXXX under the XXXXX; •   Give the Association the information contained in XXXXX, that being statistical information on the number of: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; and •   XXXXX. •   Promote the XXXXX using various promotional methods; •   Assume all costs associated with the XXXXX- from package design, promotional material, mailing, postage, insurance policies, etc.; and •   Indemnify and save the Association harmless. •   In consideration for the exclusive right given to Party C to promote the XXXXX and subject to access of updated lists of the XXXXX of the Association, Party C will provide the Association with the following financial consideration during the term of this agreement. ...

8 June 2005 GST/HST Interpretation 61104- Delivery requirements and relief of GST on property of an Indian or Indian band situated on a reserve Unedited CRA Tags ETA 181.2 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. ... The XXXXX Packs include the following: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   While quantities last / Available for XXXXX online purchase only. ** XXXXX You have indicated further that each XXXXX Coupon can be exchanged at any XXXXX box office for a ticket to your choice of a movie. ... Yours truly, Bao Tran Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/06/30 — RITS 61582 — ITC Eligibility for GST/HST Payable ...

22 July 2005 GST/HST Interpretation 56334- Requirement to Register Unedited CRA Tags ETA 142(1)(g); ETA 144.1; ETA 165(1); ETA Sch IX, Part V 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. ... Statement of Facts •   The Company is registered for GST/HST XXXXX. •   The Company operates a silent on-line auction, XXXXX, available to the local population. ... Yours truly, Michèle Routhier, CMA Technical Analyst Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2005/07/27 — RITS 58794 — Application of GST/HST to Cranberry Juice ...

25 February 2005 GST/HST Interpretation 51031- GST on the supply of a condominium unit Unedited CRA Tags ETA 177(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 statement of account is as follows: Income from sale: $ XXXXX Expenses from Dispersal: Estate Dispersal Services XXXXX $ XXXXX Estate Fees XXXXX $ XXXXX Disposal Fees $ XXXXX Carpet Cleaning $ XXXXX Casual Labour $ XXXXX Bank Fees on Credit Cards $ XXXXX Hardware Supplies $ XXXXX GST XXXXX $ XXXXX •   You also provided a sample covering letter addressed to the Owner that refers to attachments to the letter: the statement of account, the cheque payable to the Owner, XXXXX and a letter of appreciation from a local charity. •   A sample follow-up letter describing a job was not provided. 5. ... For further details and examples of agency relationships, we are enclosing GST/HST Info Sheet GI-009 entitled " Consigned Goods ". ...