Search - 2005年 抽纸品牌 质量排名

17 March 2005 Excise Interpretation 59196- Excise Tax Rates on Jewellery, etc. ... This represents an effective tax rate of 2.96% (That is, 29.60/1000 = 2.96%). ... Doug Rollins Manager, Excise Tax Unit Excise Duty and Tax Division GST/HST and Excise Rulings Directorate 2005/05/09 — RITS 60262 — Jet Fuel Purchased for a Domestic Leg of an International Flight ...

19 August 2005 Excise Interpretation 62835- Application of Excise Tax to Jewellery Findings Unedited CRA Tags ETA Part III 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 particular, paragraph 5(c) of Schedule I, imposes excise tax on "... jewellery, whether real or imitation, including diamonds or other precious or semi-precious stones for personal use or for adornment of the person...... ... Yours truly, Doug Rollins Manager, Excise Taxes Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/11/14 — RITS 64730 — Application of Excise Tax to Jewellery ...

10 February 2005 GST/HST Ruling 54355- Computer Software Programs Used by Blind Individuals Unedited CRA Tags ETA Part IX 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. ... Consequently, supplies of cannabis are taxable at a rate of 7% / 15%. ... Yours truly, Tim Krawchuk Manager Municipalities and Health Care Services Unit Public Service Bodies and Governments Division 2005/03/07 — RITS 54859 — Reimbursement of Salaries and Benefits ...

10 March 2005 GST/HST Interpretation 59013- FMV XXXXX Meeting Unedited CRA Tags ETA 123(1) fair market value; ETA 154(1); ETA 154(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. To: Molgat, Denis From: Hooley, Daryl Date: March 10, 2005 Case Number: 59013 Synopsis: FMV XXXXX Meeting In order to recap our meeting XXXXX and to provide clarification on certain interpretative issues as agreed to, we provide the following. 1. ... Daryl Hooley Senior Rulings Officer Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate (613) 954-8852 (office phone) (613) 990-3602 (fax) daryl.hooley@ccra-adrc.gc.ca 2005/03/31 — RITS 59531 — Temporary Importation of Amusement Rides ...

16 December 2005 GST/HST Interpretation 76598- Acceptability of an Invoice as a Credit Note Unedited CRA Tags ETA 232(2); ETA 232(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. 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: CN 76598December 16, 2005 Subject:  GST/HST INTERPRETATION Acceptability of an Invoice as a Credit Note Dear XXXXX: Thank you for your fax XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to credit notes and invoices. ... Yours truly, Catherine Séguin-Ouimet General Operations Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2005/10/07 — RITS 51783 — Application of the GST/HST to Mutual Fund Redemption Fees ...

11 April 2005 GST/HST Interpretation 59714- Temporary Importation of Amusement Rides Unedited CRA Tags ETA 165 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 intends to temporarily import the following amusement ride for use at fairs and exhibitions across Canada: •   XXXXX XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2005/04/29 — RITS 60261 — Temporary Importation of Amusement Rides ...

(Note: The Federal Budget of February 23, 2005, contained a measure which phases out the excise tax on jewellery by March 1, 2009. ... Accordingly, all references to the excise tax rate in this letter cover the period February 24, 2005- March 1, 2006. ... Scenario 1 XXXXX sends out customer owned jewellery (generally gold or silver) to licensed third parties to perform such typical repairs as •   soldering broken chains or bracelets; •   repairing, tightening or replacing clasps; •   re-tipping, re-clawing; re-shanking or re-sizing rings; •   polishing and cleaning of jewellery; and •   other similar types of repairs on pre-existing jewellery. ...

26 January 2005 GST/HST Ruling 55468- Application of GST/HST to XXXXX 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. 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: 55468 XXXXX XXXXX January 26, 2005 Subject: GENERAL INFORMATION LETTER Consignment of Vehicles Dear XXXXX: This is further to our letter XXXXX concerning sales of motor vehicles and trade-ins. ... Yours truly, Daniel Chamaillard Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/25 — RITS 55471 — Consignment of Goods ...

25 January 2005 General Information Letter 55471- GENERAL INFORMATION LETTER Consignment of Vehicles 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. XXXXX XXXXX 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: 55471 January 25, 2005 Subject: GENERAL INFORMATION LETTER Consignment of Goods Dear XXXXX: This is further to our letter XXXXX concerning sales through a consignment arrangement. ... Yours truly, Daniel Chamaillard Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/19 — RITS 56234 — Code 1 and Code 8 Rebates Available to Indian Bands on Gasoline ...

14 October 2005 Excise Interpretation 62044- Exemption for Diesel Fuel Used in the Generation of Electricity Unedited CRA Tags ATSCA 2 air carrier; ATSCA 2 chargeable emplanement; ATSCA 2 designated air carrier; ATSCA 11(1); ATSCA 11(2)(c); ATSCA 14(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. TO: XXXXX XXXXX XXXXX XXXXX FROM: Douglas Wood, CGA Rulings Officer Other Levies Unit Excise & GST/HST Rulings Directorate CASE NUMBER: 62044 DATE: October 14, 2005 SUBJECT: Application of the Air Travellers Security Charge to Private or Personal Flights This memorandum is in response to your memorandum XXXXX where you requested our opinion in regards to the application of the Air Travellers Security Charge Act (the "ATSC" Act) in circumstances where aircraft are used for private and/or personal purposes. ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise & GST/HST Rulings Directorate 2005/10/28 — RITS 62435 — Application of Subsection 4(4) of the Excise Tax Act ...