Search - 2005年 抽纸品牌 质量排名

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 ...

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] ...

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 ...

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 ...

Background •   A subsidiary company (the Subsidiary) purchased a used residential condominium unit (the Condominium). The vendor did not charge GST to the Subsidiary. •   In our telephone conversation XXXXX you indicated that the Subsidiary purchased the Condominium from an individual who had used it as a place of residence. •   The Subsidiary acquired the Condominium for the purpose of leasing it to its parent company (the Parent) on a long-term lease. ... Mulinda Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/02/25 — RITS 51031 — Agency Relationship and Subsection 177(1) ...

29 November 2005 GST/HST Interpretation 50632- Application of GST/HST to Purse Winnings Unedited CRA Tags ETA 188(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 and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXXXXXXX XXXXX XXXXX XXXXX 11735-10Case Number: 50632November 29, 2005 Subject:  GST/HST INTERPRETATION Application of GST/HST to Purse Winnings Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to purse winnings awarded in the racing of Standardbred horses in XXXXX. ... Yours truly, Danielle Laflèche Director, Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2005/12/05 — RITS 58960 — Tofu Dessert ...

29 November 2005 GST/HST Interpretation 65402- Application of GST/HST to Purse Winnings Unedited CRA Tags ETA 188(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 and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXXXXXX XXXXX 11735-10Case Number: 65402November 29, 2005 Subject:  GST/HST INTERPRETATION Application of GST/HST to Purse Winnings Dear XXXXX: Thank you for your submission XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to purse winnings awarded in the racing of Standardbred horses in XXXXX. ... Yours truly, Danielle Laflèche Director, Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2005/12/16 — RITS 76598 — Acceptability of an Invoice as a Credit Note ...

15 November 2005 GST/HST Interpretation 65036- Application of the GST/HST to Payments Made to Reimburse the Salary and Benefits of a Participant by a Host Organization to a Sponsor Organization 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. ... Pursuant to subsection 123(1) of the ETA the definition of "supply", in part, means "... the provision of property or service in an manner... ... Yours truly, Brent Fleming Government Sectors Unit PSBs and Governments Division Excise and GST/HST Rulings Directorate 2005/10/12 — RITS 49332 — Tax Status of Supplies Made by [a Municipality] ...

1 October 2005 GST/HST Interpretation 63687- Use of the Election in Section 156 of the ETA Unedited CRA Tags ETA 128; ETA 156 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: 63687 XXXXX XXXXX XXXXX October 1, 2005 Subject: GST/HST INTERPRETATION Use of the election in section 156 of the ETA Dear XXXXX: Thank you for your fax messages XXXXX concerning the application of the Goods and Services Tax (GST) to transfers between corporations. ... Yours truly, Don Dawson Corporate Reorganizations Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate 2005/10/20 — RITS 64563 — Small Supplier Threshold ...