Search - 2005年 抽纸品牌 质量排名

3 June 2005 GST/HST Interpretation 60367- Permanent Establishment Unedited CRA Tags ETA 259.1(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 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 60367 XXXXX June 3rd, 2005 Subject: Books sold with CD-ROMs Dear XXXXX: Thank you for your telephone call XXXXX concerning the application of the point-of-sale rebate of the provincial component of the Harmonized Sales Tax (HST) to books sold with CD-ROMs. ... Yours truly, Costa Dimitrakopoulos Manager Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/06/30 — RITS 60577 — Delivery Requirements and Relief of GST on Property of an Indian or Indian Band Situated On a Reserve ...

2 May 2005 Excise Interpretation 59118- Part I of the Excise Tax Act Unedited CRA Tags ETA 4(1)(b); 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, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX Case Number: 59118 XXXXX XXXXX May 2, 2005 Subject: EXCISE TAX INTERPRETATION Part I of the Excise Tax Act Dear XXXXX: Thank you for your request XXXXX concerning the application of the Excise Tax Act (ETA) to your operations. ... Yours truly, Denis Linteau Other Levies Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/04/01 — RITS 56283 — Part I Tax on Insurance Premiums ...

26 October 2005 Excise Interpretation 55698- Application of Excise Tax to Modular Links Unedited CRA Tags ETA 23(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. ... On February 23, 2005, the Minister of Finance proposed in his Budget that the excise tax on jewellery, etc. would be phased out over a four year period. ... Yours truly, Pauline Greenblatt Rulings Officer Excise Duty and Tax Division Excise and GST/HST Rulings Directorate 2005/10/04 — RITS 59529 — Exemption for Diesel Fuel Used in the Generation of Electricity ...

22 September 2005 Excise Ruling 63685- Exemption Request- Financial Guarantee Insurance Unedited CRA Tags ETA 4(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. Excise & GST/HST Rulings Directorate Place de Ville, Tower A, 20th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 63685 XXXXX XXXXX XXXXX XXXXX XXXXXXXXXX September 22, 2005 Subject: ADVANCE EXCISE TAX RULING Exemption Request- Financial Guarantee Insurance Dear XXXXX: Thank you for your correspondence concerning your client XXXXX and your request for an exemption with respect to the 10% tax under Part I of the Excise Tax Act (the "ETA") relating to a financial guarantee insurance policy to be issued by XXXXX (a XXXXX domiciled stock insurance corporation). ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2005/03/01 F — RITS 50105 — Demande de renseignements concernant l'utilisation du combustible à des fins détournées ...

26 September 2005 GST/HST Interpretation 63693- Temporary Importation of Amusement Rides Unedited CRA Tags ETA 123(1) tax; ETA 165(1); ETA 167.1; ETA 169(1); ETA 221(1); ETA 261; ETA 296(1)(b); ETA 296(2.1) 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 From Patricia Taylor CASE NUMBER: 63693 DATE: September 26, 2005 SUBJECT: Tax Paid In your XXXXX to Owen Newell, you presented the following situation: 1. ... Pat Patricia Taylor, CMA Senior Rulings Officer General Operations Unit Excise & GST/HST Rulings Directorate Policy & Planning Branch Canada Revenue Agency (CRA) 613-952-8806 Fax: 613-990-1233 2005/01/26 — RITS 33697 — Section 156 of the Excise Tax Act ...

26 August 2005 GST/HST Interpretation 62207- Application of the GST to the Construction of a New Home Unedited CRA Tags ETA 169; ETA 170; ETA 173 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: CN 62207 XXXXX XXXXX XXXXXXXXXX XXXXX XXXXX August 26, 2005 Subject: GST/HST INTERPRETATION Application of GST/HST to Employee gifts Dear XXXXX: Thank you for your letter XXXXX addressed to the XXXXX Excise & GST/HST Rulings Centre, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to employee gifts. ... Yours truly, Catherine Séguin-Ouimet General Operations Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2005/08/18 — RITS 62985 — GST/HST Status of the Import of a Tractor ...

23 June 2005 GST/HST Interpretation 41337- Meaning of the Terms "Program" and "Recreational" for Purposes of 16/III/V to the Excise Tax Act Unedited CRA Tags ETA Sch V, Part III, 16 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: 41337 XXXXX XXXXX June 23, 2005 Subject: GST/HST INTERPRETATION Meaning of the Terms "Program" and "Recreational" for Purposes of 16/III/V to the Excise Tax Act Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of instruction in continuing education courses. ... Yours truly, Debra Murphy Charities, NPO & Educational Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate 2005/06/15 — RITS 54494 — Volume Rebates and Price Adjustments ...

29 July 2005 GST/HST Ruling 59279- AND INTERPRETATION XXXXX Unedited CRA Tags ETA 123(1) supplier; ETA 165(1); ETA 153(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. ... It states in the preamble to the Allowances listing that "All allowances include PST & GST". ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/08/26 — RITS 62207 — Application of GST/HST to Employee Gifts ...

The policy lists certain factors that might be considered in making this determination, including: •   the type of home or trailer in question; •   the use of the home and the applicable land; •   the actual degree of permanency with the land; •   applicable provisions of any agreements relating to the permanency and means of affixation of the home or trailer to the land; and •   the removal or ownership of the home or trailer at the end of the lease. ... In addition to the indicators of permanence listed in P-104, the following may be considered when determining whether a "residential unit" is affixed to its site: •   the unit is connected to utilities; •   the unit is placed on concrete pads and skirted; •   the unit is left in place for an indefinite period of time; •   the unit is available for use on a year round basis; and •   the unit is used often enough to constitute a place of residence. ... Yours Truly, Paul Hawtin Rulings Officer Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/01/19 — RITS 50163 — The Transfer of Units in Gross Royalty Trusts ...

24 October 2005 GST/HST Ruling 58545- Sale of Vacant Land Unedited CRA Tags ETA 123(1) residential complex; ETA 123(1) residential unit; ETA 136(2); ETA Sch V, Part I, 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. ... Section 5 of Part I of Schedule V generally provides that the subsequent sale of the multiple unit residential complex is an exempt supply provided that: •   ITCs were not claimed with respect to the last acquisition of or improvements made to the complex after the complex was last acquired by the builder; and •   after the complex was last received by the builder, there was not a substantial renovation of the complex. ... Antonelli Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/10/06 — RITS 60011 — Application of GST/HST to [Fortifying Fruit Beverages] ...