Search - 2005年 抽纸品牌 质量排名

17 January 2005 GST/HST Interpretation 54529- Subsections 317(2) and (8) of the Excise Tax Act Unedited CRA Tags ETA Sch VI, Part III, 1(o.1); ETA 165(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: 54529 XXXXX XXXXX XXXXX XXXXX January 17, 2005 Subject: GST/HST APPLICATION RULING Application of GST/HST to XXXXX Dear XXXXX: Thank you for your letter XXXXX, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of XXXXX ("the Product"). ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/26 — RITS 55468 — Consignment of Vehicle ...

8 April 2005 GST/HST Interpretation 59344- PROPOSED LAW/REGULATION Unedited CRA Tags 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. ... Renner Aboriginal Affairs Unit Public Service Bodies and Governments DATE: April 8, 2005 CASE NUMBER: 59344 SUBJECT: Acquisition by an Indian Band of Repair Services for Appliances Located in an Off-reserve Housing Project This is further to a XXXXX telephone enquiry from XXXXX of your office concerning the subject matter. ... Legislative References: B-039R 2005/04/11 — RITS 59714 — Temporary Importation of Amusement Rides ...

28 January 2005 GST/HST Interpretation 6991- Code 1 and Code 8 rebates available to Indian bands on gasoline Unedited CRA Tags ETA 152(1); ETA 168(3); ETA 176(1); 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. ... For your information, we are enclosing a copy of an Info Sheet entitled " Consigned Goods " (G1-009), which has recently been published by the Canada Revenue Agency. ... [xxiv] 1. $800 maximum lease cost per month for 2005 taxation year multiplied by 12 months multiplied by 7%. ...

26 August 2005 GST/HST Interpretation 56085- Protein Supplement Powder Mixes Unedited CRA Tags ETA 123(1) passenger vehicle; ETA 165(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, 16th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 56085 XXXXX XXXXX XXXXXXXXXX August 26, 2005 Subject: GST/HST INTERPRETATION Eligibility for input tax credit for GST paid on purchase of a truck Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to your purchase of a truck. ... Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/08/12 — RITS 56852 — XXXXX Eligibility for Relief of GST ...

15 April 2005 GST/HST Interpretation 56275- Application of the GST/HST to supplies of beverages containing a blend of vegetable juice and fruit juice Unedited CRA Tags ETA Part IX; ETA Sch V, Part II, 6; ETA Sch V, Part V.1, 1; ETA Sch V, Part VI, 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 0L5 XXXXX XXXXX XXXXX Case Number: 56275 April 15, 2005 Subject: GST/HST RULING Personal Support Workers Supplied to a Hospital Dear XXXXX: Thank you for your letter XXXXX, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of a personal support worker ("PSW") made by XXXXX to your Client, the operator of the XXXXX (the "Hospital"). ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/04/05 — RITS 58722 — Quick Method User Failed to Take 1% Rate Reduction ...

25 February 2005 GST/HST Interpretation 56925- Treatment of Instant Rebates Unedited CRA Tags ETA 181; ETA 181(2); ETA 181(5); ETA 232.1 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 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 56925 XXXXX February 25, 2005 Subject: GST/HST APPLICATION RULING Application of Section 181 of the Excise Tax Act to Electronic Coupons Dear XXXXX: Thank you for your letter XXXXX concerning the application of section 181 of the Excise Tax Act ("ETA") to a manufacturer's electronic discount. ... Yours truly, Susan Mills Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/02/16 — RITS 57030 — Driving Instruction Services Acquired by an Indian Band ...

20 June 2005 GST/HST Interpretation 59136- Taxable benefits Unedited CRA Tags ETA 123(1) individual; ETA 123(1) personal trust; ETA 123(1) testamentary trust; ETA 267; ETA 256 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 term "testamentary trust", included in the meaning of "personal trust", has the meaning assigned by subsection 248(1) of the Income Tax Act ("the ITA"), which includes an estate arising as a consequence of the death of an individual. 2005/06/24 — RITS 59654 — Permanent Establishment ...

10 January 2005 GST/HST Interpretation 52590- Rebates- Emergency Evacuation- XXXXX Unedited CRA Tags ETA Sch V, Part VI, 20(a); ETA 152(2); ETA 168(2); ETA 221(1); ETA 228(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. 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: 52590 XXXXX XXXXX January 10, 2005 Subject: GST/HST INTERPRETATION Motor Vehicle Leases and PPSA Fees Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to fees paid pursuant to the provincial Personal Property Security Act ("PPSA") at the inception of a motor vehicle lease. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/17 — RITS 53254 — Sections 7, 9 and 13 of Part II of Schedule V to the Excise Tax Act ...

22 April 2005 GST/HST Interpretation 59102- PROPOSED LAW/REGULATION Entitlement by the XXXXX to an 83% public service body rebate Unedited CRA Tags ETA 123(1) charity; ETA 123(1) hospital authority; ETA 123(1) public institution; ETA 259(1) ancillary supply; ETA 259(1) external supplier; ETA 259(1) facility operator; ETA 259(1) facility supply; ETA 259(1) home medical supply; ETA 259(1) medical funding; ETA 259(1) selected public service body; ETA 259(2.1); ETA 259(4.1) 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: 59102 XXXXX XXXXX XXXXX April 22, 2005 Subject: GST/HST INTERPRETATION PROPOSED LAW/REGULATION Dear XXXXX: Thank you for your letter XXXXX concerning amendments to the Excise Tax Act (ETA) proposed in the Federal Budget tabled on February 23, 2005. ... As there are currently no regulations setting out what constitutes a "prescribed person", "prescribed circumstances", or a "prescribed supply", references to these terms have no application to the present situation. 2005/04/08 — RITS 59344 — Acquisition by an Indian Band of Repair Services for Appliances Located in an Off-reserve Housing Project ...

15 April 2005 GST/HST Interpretation 59054- PROPOSED LAW/REGULATION Entitlement by the XXXXX to an 83% Public Service Body Rebate Unedited CRA Tags ETA 123(1) charity; ETA 123(1) hospital authority; ETA 123(1) public institution; ETA 259(1) ancillary supply; ETA 259(1) external supplier; ETA 259(1) facility operator; ETA 259(1) facility supply; ETA 259(1) home medical supply; ETA 259(1) medical funding; ETA 259(1) selected public service body; ETA 259(2.1); ETA 259(4.1) 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 Case Number: 59054 XXXXX XXXXX XXXXX April 15, 2005 Subject: GST/HST INTERPRETATION PROPOSED LAW/REGULATION Entitlement by the XXXXX to an 83% public service body rebate Dear XXXXX: Thank you for your letter XXXXX (with attachments) concerning proposed amendments to the Excise Tax Act (the ETA) introduced in the Notice of Ways and Means motion of March 21, 2005. ... As there are currently no regulations setting out what constitutes a "prescribed person", "prescribed circumstances", or a "prescribed supply", references to these terms have no application to the present situation. 2005/04/22 — RITS 59102 — [83% Public Service Body Rebate Proposed for Government Funded Charities, Public Institutions and Qualifying Non-profit Organizations] ...