Search - 2005年 抽纸品牌 质量排名

21 December 2005 GST/HST Interpretation 49336- Tax Status of Memberships Unedited CRA Tags ETA 123(1) exempt supply; ETA 123(1) membership; ETA 123(1) non-profit organization; ETA 123(1) public sector body; ETA 123(1) public service body; ETA 123(1) registrant; ETA 123(1) taxable supply; ETA 123(1) zero-rated supply; ETA 144.1; ETA 165; ETA 166; ETA 221(1); ETA 225(1); ETA Sch V, Part VI, 1 public sector body; ETA Sch V, Part VI, 17; ETA Sch V, Part VI, 18; ETA Sch V, Part VI, 18.1; ETA Sch IX, Part III, 2(d) 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 associations are: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; and •   XXXXX. ... Yours truly, Nadine Kennedy, CMA Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/12/08 — RITS 50398 — [Application of the GST/HST to the Provision of Property and Services to Individuals Living at a Long-term Residence for Seniors] ...

14 November 2005 Excise Interpretation 64730- Application of Excise Tax to Jewellery Unedited CRA Tags ETA 23(1); ETA 23(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. ... This measure became law when Bill C-43 received Royal Assent on June 29, 2005. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duty and Tax Division Excise and GST/HST Rulings Directorate 2005/10/26 — RITS 55567 — Application of Excise Tax to Modular Links ...

17 January 2005 GST/HST Interpretation 53254- Motor Vehicle Leases and PPSA Fees Unedited CRA Tags ETA Sch V, Part II, 7; ETA Sch V, Part II, 9; ETA Sch V, Part II, 13 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. ... Background XXXXX [xliii] 1 XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Section 9 of Part II of Schedule V to the ETA XXXXX XXXXX XXXXX CRA Interpretation The definition of "insured person" in section 1 of Part II of Schedule V to the ETA applies to the interpretation of section 9 of that Part. ... Documents Reviewed XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2005/01/27 — RITS 53352 — Artificial Breathing Apparatus ...

28 September 2005 General Information Letter 53944- GENERAL INFORMATION LETTER Municipal Designation Unedited CRA Tags 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. ... These documents include: •   A copy of the Certificate and Articles of Incorporation for the organization; •   A copy of a dated and signed agreement that describes that the organization is providing rent-geared-to-income housing for which the organization receives funding from a government, including a municipality. ... Cahill Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/09/12 — RITS 57448 — Section 256 New Housing Rebate ...

17 August 2005 GST/HST Ruling 63045- GST/HST Status of the Import of a Tractor Unedited CRA Tags ETA 170(1)(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. ... These documents include: •   A copy of the Certificate and Articles of Incorporation for the organization; •   A copy of a dated and signed agreement that describes that the organization is providing rent-geared-to-income housing for which the organization receives funding from a government, including a municipality; and, •   A copy of a document that attests to the number of rent-geared-to-income units for which the organization receives funding from a government, including a municipality, relative to the total number of units in the project. ... Yours truly, Danielle Laflèche Director Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate. 2005/06/23 — RITS 41337 — Meaning of the Terms "Program" and "Recreational" for Purposes of 16/III/V to the Excise Tax Act ...

22 April 2005 GST/HST Ruling 52982- Conversion XXXXX from a long-term care facility into seniors' apartments Unedited CRA Tags ETA Sch V, Part IV, 2; ETA Sch V, Part IV, 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. ... You believe "... the cost benefits offered by the ability to contract out care services are lost if Agencies are required to charge GST on their fees since the tax is not recoverable by the operators". ... Yours truly, Debra Murphy Charities, NPO & Educational Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate 2005/04/11 — RITS 53936 — Application of the GST/HST to Supplies of Beverages Containing a Blend of Vegetable Juice and Fruit Juice ...

24 March 2005 GST/HST Interpretation 44623- Importation of Warranty Replacement Goods Unedited CRA Tags ETA Sch VII, 5 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 information was provided in your letter and subsequent facsimiles and telephone conversations. •   XXXXX a non-registrant, resident in XXXXX, sells products to residents in Canada. •   XXXXX ships warranty replacement goods to resident customers in Canada on the understanding that the goods to be replaced are exported to the United States. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/03/21 — RITS 47101 — Joint Venture Arrangements Between XXXXX and XXXXX ...

21 March 2005 GST/HST Interpretation 47101- Joint Venture Arrangements Between XXXXX and XXXXX Unedited CRA Tags ETA 123(1) service; ETA 123(1) supply; 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. ... Our position was that it was doubtful that a joint venture existed, for the following reasons: •   the membership of the Management Committee consisted of two members from one party and one from the other (i.e., a lack of mutual control), •   the lack of a joint property interest in the venture XXXXX, and •   the uncertainty of sharing in the revenues (the Priority Distribution was to be made in the amounts and at the times determined by the Management Committee). ... Yours truly, Gunar Ozols Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/03/03 — RITS 49634 — Transfer of an Interest in a Trust Holding a Freehold Mineral Title- XXXXX ...

21 January 2005 GST/HST Ruling 53556- Artificial Breathing Apparatus Unedited CRA Tags GST/HST Technical Information Bulletin 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.      TO: XXXXX XXXXX XXXXX XXXXX FROM: Dave Caron Manager, Aboriginal Affairs Unit Excise & GST/HST Rulings Directorate Case number: 53556 XXXXX Date: January 21, 2005 Subject: Clarification of Band-Empowered Entities (BEEs): the status of XXXXX As an exercise prompted by a query from XXXXX of your office, we have reviewed our interpretation concerning the nature of band-empowered entities (BEEs). ... Dave Caron Manager, Aboriginal Affairs Unit PSBs & Governments Division, Excise & GST/HST Rulings Directorate 2005/01/11 — RITS 54061 — Subsections 317(2) and (8) of the Excise Tax Act ...

22 June 2005 Excise Interpretation 61868- Part I tax on insurance premiums (other than marine) Unedited CRA Tags LA 2001 211 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. Direction de l'accise et des décisions de la TPS/TVH 320, rue Queen Ottawa (Ontario) K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Le 22 juin 2005 Objet: Demande d'information concernant des titulaires de licence XXXXX, Je vous écris en réponse à votre lettre XXXXX dans laquelle vous demandiez une liste des entreprises titulaires de licence de fabricant de tabac aux fins de la Loi de 2001 sur l'accise, dont la licence n'a pas été renouvelée en raison des infractions que ces entreprises ont commises en vertu de la loi. ... Leclaire Gestionnaire Opérations des droits d'accise- tabac Division des droits et des taxes d'accise 2005/05/02 — RITS 59118 — Part I of the Excise Tax Act ...