Search - 2005年 抽纸品牌 质量排名

30 June 2005 GST/HST Interpretation 57840- XXXXX eligibility for relief of GST Unedited CRA Tags ETA 123(1) commercial activity; ETA 123(1) fair market value; ETA 123(1) supply; ETA 169(1); ETA 199(2); ETA 201; ETA 202(2); ETA 202(4); ETA 225(4); ITA 248(1) mutual fund corporation 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: 57840 XXXXX XXXXX XXXXX XXXXX June 30, 2005 Subject: GST/HST INTERPRETATION Supplies to Partnership Dear XXXXX, Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to partnership operations. ... Yours truly, Larry Springstead Corporate Reorganizations Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/08/30 — RITS 58143 — Direct Sellers- Sales Aids ...

3 June 2005 GST/HST Interpretation 54863- Volume rebates and price adjustments Unedited CRA Tags ETA 141.01(5); ETA 225(1); ETA 225(3) 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. ... Should you have any further questions, please feel free to contact me at 952-0301. 2005/06/10 — RITS 55232 — [Application of the GST to Registered Charity's Housing Operations for Seniors] ...

28 October 2005 Excise Interpretation 62435- Application of Subsection 4(4) of the Excise Tax Act Unedited CRA Tags 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, 20th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 62435 XXXXX XXXXX XXXXX XXXXXXXXXX October 28, 2005 Subject: EXCISE TAX INTERPRETATION Application of subsection 4(4) of the Excise Tax Act Dear XXXXX: Thank you for your letter XXXXX concerning the application of the tax under Part I of the Excise Tax Act (the "ETA") to your operations. ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2005/09/08 — RITS 63228 — [Application of Section 158 of the Excise Act, 2001 on the Imported Vodka] ...

26 October 2005 Excise Interpretation 64175- Small Manufacturers Under the Excise Tax Act Unedited CRA Tags ETA 2(1) manufacturer or producer; ETA 64(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, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 64175 XXXXX XXXXX XXXXX October 26, 2005 Subject: Small Manufacturers Under the Excise Tax Act Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Excise Tax Act (ETA) to the diesel blending operations of your client. ... Yours truly, Darren Weiner Excise Taxes Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/03/03 F — RITS 52964 — [Un distributeur de produits de carburant moteur] ...

14 November 2005 GST/HST Ruling 63323- New Housing Rebate- Sale of complex by Estate Unedited CRA Tags ETA Sch VI, Part III, 1(n) 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 XXXXX XXXXXXXXXX Case Number: 63323November 14, 2005 Subject: GST/HST RULING Juice derived from XXXXX Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the tax status of juice derived from XXXXX. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/11/30 — RITS 64060 — Cancellation of Prepaid Funeral Arrangements ...

8 June 2005 GST/HST Ruling 58732- Tax Status of Canola, Flax, Pumpkin and Borage Oils Unedited CRA Tags ETA 170(1); ETA 170(2); ETA 173(1)(d); ITA 6(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. ... Total use in commercial activities (2 + 3) 20,000 kms Percentage of total use in commercial activities: 20,000/50,000 kms 40% ITC on annual lease costs: 40% x ($672 [xxiv] footnote 1) $269 ITC on operating costs: 40% x ($5,000 x.07) $140 Total ITC available to employer $409 Please note, however, the election is not available in respect of leased property other than passenger vehicles and aircraft. ... Should you have any further question regarding this matter, please do not hesitate to contact me at (613) 954-7931. 2005/06/20 — RITS 59136 — Section 256 New Housing Rebate ...

28 April 2005 GST/HST Ruling 59839- Construction of a replacement house Unedited CRA Tags ETA Sch V, Part I, 7(a) 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: 59839 XXXXX XXXXX April 28, 2005 Subject: GST/HST RULING Park Lot Lease & Development Fees Dear XXXXX: Thank you for the additional information you sent by fax XXXXX concerning the application of the Goods and Services Tax (GST) in respect of park lot development fees (PLDFs) and the annual land rental fees for provincial park lots. ... Yours truly, Daryl Hooley Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/05/03 — RITS 59996 — Proof of Delivery to a Reserve ...

1 April 2005 GST/HST Interpretation 58154- Fair Market Value and Self-supply on New Residential Rental Property Unedited CRA Tags ETA 123(1) fair market value; ETA 154; ETA 165; ETA 191 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. ... Fair market value is defined in subsection 123(1) as "... the fair market value of the property or service without reference to any tax excluded by section 154 from the consideration for the supply". ... Yours truly, Daryl Hooley Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/03/08 — RITS 58291 — Supply of Laundry Facilities by Condominium Corporation ...

12 September 2005 General Information Letter 57448- General Information Letter- Municipal Designation Unedited CRA Tags ETA 256; 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. ... Section 267 of the ETA states, in part, that Part IX of the ETA "... applies as though the estate of the individual were the individual and the individual had not died... ... Boivin Manager Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/09/13 — RITS 60479 — GST/HST Implications of an Online XXXXX ...

3 March 2005 GST/HST Interpretation 49634- Joint Venture Arrangements Between XXXXX and XXXXX Unedited CRA Tags ETA 123(1) financial instrument; ETA 267.1; ETA 269 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. ... We have enclosed, however, Technical Information Bulletin B-073 " Sale of Freehold Mineral Titles. ... Yours truly, Susan Kissner Sepcialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/03/14 — RITS 51795 — Supplies of Extended Warranties on Vehicles, and Product Service Plans for Software Made to Bands and Band-empowered Entities ...