Search - 2005年 抽纸品牌 质量排名

15 June 2005 GST/HST Interpretation 57994- XXXXX Parking Unedited CRA Tags ETA Sch VI, Part II, 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. ... The policy then lays out some more specific criteria for determining whether a product is a dietary supplement, based on the following sources: •   labeling; •   packaging/format; and •   marketing. ... Yours truly, Gunar Ozols Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/06/08 — RITS 58732 — Taxable Benefits ...

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 ...

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 ...

19 December 2005 GST/HST Interpretation 63297- Application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a Certain Management and Operating Lease Agreement Unedited CRA Tags ETA 171(3); ETA 173(4); ETA 200(2); ETA 209(1); ETA Sch V, Part V.1, 1; ETA Sch V, Part VI, 1; 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. ... However, there are some indications that the Agreement is best characterized as a supply of the Property by way of lease from the Centre to the Auxiliary. •   There is a demise of property. ... If you require clarification with respect to the issues discussed in this letter, please call me at 613-954-4393. 2005/12/08 — RITS 63606 — Used Movie Video/DVD Exchanged for Credits ...

27 January 2005 GST/HST Interpretation 53352- Sections 7, 9 and 13 of Part II of Schedule V to the Excise Tax Act Unedited CRA Tags ETA Sch VI, Part II, 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. ... This positive pressure supports and holds the upper airway open to maintain uninterrupted breathing so that the respiratory process is not interrupted during sleep. •   An individual with a blocked or collapsed airway is considered to have a respiratory disorder because this condition prevents sufficient air from reaching the lungs to fully inflate them and interrupts the breathing process. •   The XXXXX machine is small and lightweight and was developed for home use. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division 2005/01/21 — RITS 53556 — Clarification of Band-Empowered Entities (BEEs): The Status of XXXXX ...

28 July 2005 GST/HST Interpretation 60913- Delivery requirements and relief of GST on property of an Indian or Indian band situated on a reserve Unedited CRA Tags ETA Sch V, Part II, 7(c) 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 Case Number: 60913 July 28, 2005 Subject: GST/HST INTERPRETATION Application of the GST/HST to Physiotherapy Services Dear XXXXX: This is in reply to your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of physiotherapy services made by your client. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/07/05 — RITS 61521 — Buy-One-Jug- XXXXX Get-One- XXXXX-Free Coupon ...

18 May 2005 GST/HST Interpretation 60096- Proof of delivery to a reserve Unedited CRA Tags ETA Sch VI, Part III, 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 Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 60096 XXXXX XXXXX XXXXX May 18, 2005 Subject: GST/HST RULING Tax status of Glycerine Dear XXXXX: Thank you for your fax XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of glycerine. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/04/21 — RITS 49665 — Application of GST/HST to Charity's Operations ...

29 April 2005 GST/HST Interpretation 60261- 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 60261 XXXXX XXXXX April 29, 2005 Subject: Temporary Importation of Amusement Rides Dear XXXXX: Thank you for your letter XXXXX requesting partial relief of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) payable on the temporary importation of amusement rides. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2005/03/24 — RITS 31539 — Application of GST/HST to an Incentive Card Program ...