Search - 2005年 抽纸品牌 质量排名

1 September 2005 GST/HST Ruling 63026- ITC eligibility in respect of coupon program Unedited CRA Tags ETA 141.01(5); ETA 169(1); ETA 196(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. ... Hooley Senior Rulings Officer Financial Institutions and Real Property 14th floor, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 CASE NUMBER: 63026 DATE: September 1, 2005 SUBJECT: XXXXX XXXXX XXXXX XXXXX In response to your request XXXXX, we wish to provide the following comments. ... Should you wish to discuss these comments or any related matters please feel free to contact me at (613) 954-8852. 2005/08/31 — RITS 63332 — Temporary Importation of Amusement Rides ...

4 April 2005 GST/HST Interpretation 52246- The eligibility of a daycare activity for the self-government refund Unedited CRA Tags ETA 123(1) residential complex; ETA 123(1) substantial renovation; ETA 191(10); ETA 191(3); ETA 191.1; ETA 259 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: 52246 XXXXX NCS Code: 11950-1 XXXXX April 4, 2005 Subject: GST/HST APPLICATION RULING Conversion XXXXX from a long-term care facility into seniors' apartments 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 conversion XXXXX from a long-term care facility into XXXXX self-contained seniors' apartments. ... Yours truly, Carmela Antonelli Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/04/22 — RITS 52982 — GST Treatment of Personal Care Services ...

24 March 2005 GST/HST Interpretation 31539- Temporary Importation of Amusement Rides Unedited CRA Tags ETA 123(1) money; ETA 165; ETA 169; ETA 181; ETA 144.1; ETA 212; ETA 240; ETA Sch VII, 7 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. ... For example, if the value of the points on a re-loadable card is $50, the total price of the card is $62.50, which is $12.50 in fees ($5 + $7.50 {15% of $50}) plus $50 (the value of the points). ... Yours truly, Susan Mills Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/03/09 — RITS 43546 — [Application of the GST/HST on Membership Fees and Other Transactions of a Non-profit Organization] ...

21 December 2005 GST/HST Ruling 45433- New Residential Rental Property Rebate and the XXXXX Unedited CRA Tags ETA 191; ETA 256.2; ETA Sch V, Part I, 6 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: 45433File Number: 11865-17, 11870-4, 11870-5, 11885-3, 11950-1December 21, 2005 Subject:  GST/HST APPLICATION RULING New Residential Rental Property Rebate and the XXXXX Dear XXXXX: Thank you for your letter XXXXX, with attachments, in response to our letter XXXXX. ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/12/21 — RITS 49336 — Tax Status of Memberships ...

6 January 2005 GST/HST Interpretation 50183- The Transfer of Units in Gross Royalty Trusts Unedited CRA Tags ETA 273(1); ETA Sch V, Part I, 13; SOR/91-36 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: 50183 XXXXX January 6, 2005 Subject: GST/HST INTERPRETATION Application of GST/HST to Operation of Recreation Centre Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the scenario described below. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/27 — RITS 51529 — Rebates- Emergency Evacuation- XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In 2005, the ETA was amended by Bill C-43 and Bill C-259, with the following results: •   between February 24, 2005, and November 24, 2005, the excise tax rate on clocks (with a sale price or duty paid value of $50 or more) was 8% but effective November 25, 2005, the excise tax rate is raised to 10% until March 1, 2009, when the tax on clocks is eliminated. •   between February 24, 2005, and November 24, 2005, the excise tax on watches was 8%, but effective November 25, 2005, the excise tax on watches is eliminated. •   effective February 24, 2005, the excise tax on articles made of semi-precious stones, jewellery, precious and semi-precious stones and goldsmiths' and silversmiths' products drops to 8% and continues to drop by 2% every March 1 thereafter, until March 1, 2009, when the excise tax on these goods will be eliminated. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2006/01/12 — RITS 76937 — Excise Tax on Watches, Post Bill C-259 ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In 2005, the ETA was amended by Bill C-43 and Bill C-259, with the following results: •   Between February 24, 2005, and November 24, 2005, the excise tax rate on clocks (with a sale price or duty paid value of $50 or more) was 8% but, effective November 25, 2005, the excise tax rate is raised to 10% until March 1, 2009, when the tax on clocks is eliminated. •   Between February 24, 2005, and November 24, 2005, the excise tax on watches was 8%, but effective November 25, 2005, the excise tax on watches is eliminated. •   Effective February 24, 2005, the excise tax on articles made of semi-precious stones, jewellery, precious and semi-precious stones and goldsmiths' and silversmiths' products drops to 8% and continues to drop by 2% every March 1 thereafter, until March 1, 2009, when the excise tax on these goods will be eliminated. ... Accordingly, effective November 25, 2005, the excise tax on watches is eliminated. ...

As a matter of administrative policy, excise tax is not imposed on the following: •   Schedule I goods having a manufacturer's sale price or duty paid value of less than $3.00; and •   Schedule I goods of a religious nature or significance. In 2005, the ETA was amended by Bill C-43 and Bill C-259, with the following results: •   between February 24, 2005, and November 24, 2005, the excise tax rate on clocks (with a sale price or duty paid value of $50 or more) was 8%, but effective November 25, 2005, the excise tax rate is raised to 10% until March 1, 2009, when the tax on clocks is eliminated. •   between February 24, 2005, and November 24, 2005, the excise tax on watches was 8%, but effective November 25, 2005, the excise tax on watches is eliminated; •   effective February 24, 2005, the excise tax on articles made of semi-precious stones, jewellery, precious and semi-precious stones and goldsmiths' and silversmiths' products would drop to 8% and continue to drop by 2% every March 1 thereafter, until March 1, 2009, when the excise tax on these goods will be eliminated. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 2006/01/03 — RITS 76655 — Excise Tax on Watches, Post Bill C-259 ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Example 1 is where an assessment of net tax is raised on August 1, 2008 in respect of a reporting period from September 1, 2005 to September 30, 2005. ... Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/01/25 — RITS 85536 — [Application of the GST to Granola Bar That Are Not Sold Primarily as Breakfast Cereal] ...

14 June 2007 GST/HST Interpretation 93936- XXXXX GST/HST Visitor Rebate on Short-term Accommodation Unedited CRA Tags ETA 136(2); ETA 240(3); ETA 169; ETA Sch V, Part I, 2; ETA Sch V, Part I, 9; CBA 2005 Q28 Meaning of "Coupon" & Provision of a Billing Credit 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 restaurant located in the XXXXX is owned and operated by ***. *** reports its net tax for this restaurant in a separate return as authorized under section 239. 4. ... Legislative References: ETA: subsection 136(2), subsection 240(3), section 169, section 2 and 9 of Part I of Schedule V, CBA 2005 Q28 Meaning of "Coupon" & Provision of a Billing Credit NCS Subject Code(s): 11755-7 2007/06/12 — RITS 94176 — Eligibility for Accommodation Rebate ...