Search - 2005年 抽纸品牌 质量排名

3 May 2005 GST/HST Ruling 59996- Park Lot Lease & Development Fees 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. ... Property acquired off a reserve B-039R allows for the acquisition of property off a reserve without paying the GST, provided: •   the Indian customer shows the appropriate documentation to the vendor; and •   the property is delivered to a reserve by the vendor or the vendor's agent. ... Yours truly, Cindy Christmas Aboriginal Affairs Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/05/18 — RITS 60096 — Tax Status of Glycerine ...

[the Society] Thank you for your letter of October 16, 2008, in which you ask that we consider the comments therein that support your contention that [...] [(the Society)] is entitled to an 83% PSB rebate under section 259 in respect of its operation of the [...] ... Yours truly, Philippe Nault Director Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate i 1. 2003 Budget Plan; 2005 Budget Plan- Annex 8 Tax Measures: Supplementary Information; 2005 Explanatory Notes to section 259.------------------------------------------------------------------------------------------------------------------------------------------------------ UNCLASSIFIED ...

20 July 2005 GST/HST Ruling 51322- Application of GST/HST to the Supply of Seeds Unedited CRA Tags ETA 123(1) non-profit organization; ETA 123(1) public sector body; ETA 135 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: 51322 XXXXX XXXXX July 20, 2005 Subject: GST/HST RULING XXXXX Association affinity programs Dear XXXXX: Thank you for your letters XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to various affinity programs provided by the XXXXX Association (the Association). ... Party C •   Party C wishes to offer XXXXX to the Association members, staff, Party F and their spouses (collectively referred to as the Members). •   In the agreement entered into with Party C, the Association agrees to •   Encourage the participation of its Members in the XXXXX; •   Provide to Party C, at their request, access to updated lists of the XXXXX of the Association, including their name, address and telephone numbers for solicitation and promotional purpose; •   Authorize Party C to use the names, trademarks, crests and logos of the Association on all related XXXXX documentation; •   Offer exclusively to Party C any XXXXX advertisement in the Association's official publications; and •   Not sponsor any other XXXXX during the term of the agreement. •   In the agreement Party C agrees to •   Ensure that the XXXXX will be administered in accordance with the present agreement; •   Accept all reasonable requests for XXXXX under the XXXXX; •   Give the Association the information contained in XXXXX, that being statistical information on the number of: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; and •   XXXXX. •   Promote the XXXXX using various promotional methods; •   Assume all costs associated with the XXXXX- from package design, promotional material, mailing, postage, insurance policies, etc.; and •   Indemnify and save the Association harmless. •   In consideration for the exclusive right given to Party C to promote the XXXXX and subject to access of updated lists of the XXXXX of the Association, Party C will provide the Association with the following financial consideration during the term of this agreement. ...

15 July 2005 GST/HST Ruling 59548- Application of GST/HST to Cranberry Juice Unedited CRA Tags ETA 240(1); ETA 252.1(1); ETA 252.1(3); ETA 252.1(5); ETA 252.1(8); ETA 252.2; ETA Sch VI, Part VII, 1; ETA Sch VI, Part VII, 2; ETA Sch VI, Part VII, 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. ... We provide the following in response to your questions: 1 & 2. Depending on the facts of a particular situation, it may appear that there is an advantage when a significant portion of a tour package is short-term accommodation. ... Yours truly, Alyson Trattner Manager, Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate APPENDIX A- Tour Package elements: Short-term accommodation $ 930.00 Tour package purchased * $ 1,200.00 GST on accommodation 65.10 GST on tour package 84.00 less: Rebate (100% of GST paid) 65.10 less: Rebate (50% of GST paid on package) 42.00 Non-registered, non-resident tour operator's cost to operator's cost to acquire element acquire element forms part of the larger Tour Package Tour package includes short-term accommodation at a hotel or resort $ 930.00 Non-registered, non-resident tour $ 1,242.00 Supply made by a non-registered, non-resident tour operator (NR/NR) to a non-resident Operator's selling price $ 2,598.00 20% mark-up on cost ($930 + $1,200) GST not applicable- plus GST not rebated ($42)  ------------- Operator's revenue $ 2,598.00 Operator's revenue $ 2,598.00 less: Short-term accommodation 930.00 less: Tour package 1,242.00 includes GST paid and not rebated ($42)  -------------- Net amount $ 426.00 (before other expenses) Registered tour operator's amount charged to customer Operator's revenue (consideration) $ 2,510.15 GST 175.71 less: Rebate 87.86  ------------- $ 2,598.00 amount the same as the NR/NR's selling price Supply made by a registered tour operator to a non-resident Operator's revenue (consideration) $ 2,510.15 less: Short-term accommodation 930.00 registered tour operator entitled to claim ITC for GST less: Tour package 1,200.00 registered tour operator entitled to claim ITC for GST  ------------ Net amount $ 380.15 (before other expenses) 2005/07/25 — RITS 60361 — Monitoring Services ...

8 July 2005 GST/HST Ruling 54470- XXXXX Association affinity programs Unedited CRA Tags ETA 240(1); ETA 240(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. 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: 54470 XXXXX July 8, 2005 Subject: GST/HST INTERPRETATION Requirement to Register Dear XXXXX: Thank you for your letter XXXXX, with attachments, concerning the requirements to register for the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) [xxiii] *. ... The factors that will be considered in determining whether a non-resident person is carrying on business in Canada for GST/HST purposes in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made or assets are acquired; •   the place from which transactions are solicited; •   the location of assets or an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ...

7 March 2005 GST/HST Ruling 54859- Supplies of Cannabis Unedited CRA Tags ETA 123(1) service; ETA 123(1) supply; ETA 142(1); ETA 143(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. ... Statement of Facts •   XXXXX (the Corporation) is a corporation XXXXX. ... Yours truly, Michèle Routhier, CMA Technical Analyst Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2005/04/01 — RITS 55068 — Tax Status of Lease Agreements Entered Into Before March 10, 2004 ...

30 November 2005 GST/HST Ruling 64060- Juice derived from XXXXX Unedited CRA Tags ETA 182(2); ETA 232; ETA 261; ETA 360 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 required information is as follows: •   a statement or other indication that the document is a credit note; •   the funeral home's business or trading name and its Business Number (BN); •   the customer's name; and either •   the amount of the tax refunded; or •   a statement that the total amount for which the note is issued includes the refund of tax and the applicable tax rate [i.e., 7% GST or 15% HST]. ... Yours truly, Marjorie Stevens Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/11/15 — RITS 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] ...

28 January 2005 GST/HST Ruling 55951- Tax Status of XXXXX Unedited CRA Tags ETA 232.1; ETA 181.1; ETA 181; ETA 286(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. ... Background Information As we understand it: •   XXXXX (the "retailer") enters into informal arrangements with a number of its suppliers. ... Yours truly, Susan Mills Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/02/25 — RITS 56925 — Application of Section 181 of the Excise Tax Act to Electronic Coupons ...

5 December 2005 GST/HST Ruling 58960- Tofu Dessert Unedited CRA Tags ETA Sch VI, Part III, 1(n) 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 •   XXXXX •   XXXXX •   XXXXX In a telephone conversation and in a subsequent e-mail, you mentioned that XXXXX also provides a XXXXX. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/12/05 — RITS 62908 — Eligibility for the Code 8 Rebate of Travel Allowances Given to Employees as an Inducement to Gain or Maintain Their Employment ...

16 February 2005 GST/HST Ruling 46992- Sales of XXXXX Lots Unedited CRA Tags ETA 142(1)(a); ETA Sch VI, Part V, 12 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. ... Under section 12 of Part V of Schedule VI to the ETA, a supply of tangible personal property may be zero-rated if the supplier •   ships the property to a destination outside Canada that is specified in the contract for carriage of the property; •   transfers possession of the property to a common carrier or consignee that has been retained by the supplier on behalf of the recipient or the recipient's employer to ship the property to a destination outside Canada; or •   sends the property by mail or courier to an address outside Canada. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/02/17 — RITS 47887 — GST on the Supply of a Condominium Unit ...