Search - 2005年 抽纸品牌 质量排名

16 February 2005 GST/HST Ruling 46992- Sales of XXXXX Lots Unedited CRA Tags ETA 142(1)(a); ETA Sch VI, Part V, 12 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. ... Under section 12 of Part V of Schedule VI to the ETA, a supply of tangible personal property may be zero-rated if the supplier •   ships the property to a destination outside Canada that is specified in the contract for carriage of the property; •   transfers possession of the property to a common carrier or consignee that has been retained by the supplier on behalf of the recipient or the recipient's employer to ship the property to a destination outside Canada; or •   sends the property by mail or courier to an address outside Canada. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/02/17 — RITS 47887 — GST on the Supply of a Condominium Unit ...

27 January 2005 Excise Interpretation 56701- Restricted Preparations Unedited CRA Tags EA 2001 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 January 27, 2005 XXXXX XXXXX RITS # 56701 Dear XXXXX, Thank you for your letter XXXXX in which you were seeking clarification on the treatment of former Excise Act "restricted preparations" under the new Excise Act, 2001. ... Alternatively, you may: •   add ingredients to render the formulation non-potable such as a thickening agent, sodium chloride, glycerol, glycerine, propylene glycol, triacetin, acetic acid, etc.; or •   use duty-paid alcohol. ...

3 June 2005 GST/HST Ruling 55989- XXXXX Unedited CRA Tags ETA 252.41; ETA 258.1; ETA 261.31; ETA 264; ETA 280; ETA 297 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. ... Subsection 280(1) of the ETA provides that penalty & interest are payable whenever a person fails to pay an amount to the Receiver General. ... Should you have any further questions please feel free to contact me at (613) 954-7931. 2005/06/07 — RITS 57924 — XXXXX Parking ...

30 June 2005 GST/HST Interpretation 60577- Books sold with CD-ROMs Unedited CRA Tags 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. ... ; •   Where was the property off-loaded?; •   Who is responsible for the property in case of damage to the property on route to the reserve and to the second location off a reserve? ... Should you have any other questions or wish to discuss the matter further, please contact me at 613-954-7954. 2005/06/08 — RITS 61104 — GST Status of Movie Packages ...

1 April 2005 GST/HST Interpretation 55068- Tax Status of Lease Agreements Entered Into Before March 10, 2004 Unedited CRA Tags ETA Sch V, Part VI, 25 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. ... Examples of modifications that would not result in the termination of a pre-March 10 lease agreement include: •   Changing the mode of payment (e.g. payment by cheque vs. direct deposit to the supplier's bank account). •   Changing the designated place of payment (e.g. direct deposit to a different bank or a different branch). •   Adding an early termination clause to the agreement provided that the other terms of the agreement are not changed. ... Yours truly, Béatrice Mulinda Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/02/18 — RITS 56825 — GST Treatment of Interchange Fee ...

14 March 2005 GST/HST Interpretation 51795- Transfer of an Interest in a Trust Holding a Freehold Mineral Title- XXXXX Unedited CRA Tags ETA 123(1) property; ETA 123(1) service; 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. ... The following details on the warranty were provided XXXXX: •   The BEE acquired the vehicle from a dealer registered for GST/HST; •   The vehicle was shipped to a reserve by an agent of the dealer; •   The BEE acquired the optional extended warranty for the vehicle at the time of purchase of the vehicle; •   The dealer charged GST on the extended warranty. ... Should you wish to discuss the matter further, please call me at 613-954-7954. 2005/03/14 — RITS 53920 — Computer Software Programs Used by Blind Individuals ...

12 May 2005 GST/HST Ruling 49850- Application of the GST/HST to the Activities of the XXXXX Unedited CRA Tags ETA 129; ETA 129.1; ETA 148; 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. ... In order for a branch or division to be designated a small supplier division, it must meet the definition of small supplier in section 148 of the ETA when examined as if: •   the branch or division were a person separate from the non-profit organization and its other branches and divisions, •   the branch or division were not associated with any other person, and •   every other supply made by the body through the branch or division were made by the branch or division. ... Yours truly, Trent MacDonald Charities, Non-Profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/05/04 — RITS 57221 — Construction of a Replacement House ...

15 December 2005 GST/HST Interpretation 38944- Interpretation of Subsection 132(3) of the Excise Tax Act Unedited CRA Tags ETA 123(1) permanent establishment; ETA 132(3); ETA Sch VI, Part V, 23 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 following scenario was provided in your letter. •   Can Co is a corporation incorporated in Canada and is a resident of Canada. •   Can Co operates branches in various locations outside of Canada. •   One of the branches, located outside Canada, retained the services of a Canadian firm to provide a supply of certain professional services. •   The supply of services provided by the Canadian professional firm were for the exclusive use of the branch. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/12/21 — RITS 45433 — New Residential Rental Property Rebate and the XXXXX ...

30 June 2005 GST/HST Interpretation 61582- GST status of movie packages Unedited CRA Tags ETA 165; ETA 169; ETA 221; ETA 228; ETA 296; ETA 313; ETA 315; ETA 318 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. ... A person is eligible to claim an ITC where the following conditions have been met: •   The person acquired or imported property or a service or brought it into a participating province during a reporting period during which the person was a registrant; •   Tax in respect of the supply, importation or bringing in to a participating province became payable by the person or was paid by the person without having become payable; •   The person acquired or imported the property or service or brought it into a participating province for consumption, use or supply in the course of the person's commercial activities; and •   The registrant has obtained sufficient evidence in such form containing such information as will enable the amount of the ITC to be determined, including any such information as may be prescribed. ... Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/06/28 F — RITS 61763 — CTI demandés par un assureur ...

16 November 2005 Excise Interpretation 58731- Follow-Up- Request for additional information Unedited CRA Tags ETA 68.17; ETA 70(1)(b); SOR/86-948 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. ... Subsection 70(4) of the ETA state that "... No drawback shall be granted under this section unless the person applying therefor provides such evidence in support of the application as the Minister may require. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/10/31 — RITS 62196 — "Goldsmiths' and Silversmiths' Products" ...