Search - 2005年 抽纸品牌 质量排名

3 June 2005 GST/HST Ruling 55989- XXXXX Unedited CRA Tags ETA 252.41; ETA 258.1; ETA 261.31; ETA 264; ETA 280; ETA 297 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. ... Subsection 280(1) of the ETA provides that penalty & interest are payable whenever a person fails to pay an amount to the Receiver General. ... Should you have any further questions please feel free to contact me at (613) 954-7931. 2005/06/07 — RITS 57924 — XXXXX Parking ...

12 May 2005 GST/HST Ruling 49850- Application of the GST/HST to the Activities of the XXXXX Unedited CRA Tags ETA 129; ETA 129.1; ETA 148; ETA Sch V, Part VI, 10 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. ... In order for a branch or division to be designated a small supplier division, it must meet the definition of small supplier in section 148 of the ETA when examined as if: •   the branch or division were a person separate from the non-profit organization and its other branches and divisions, •   the branch or division were not associated with any other person, and •   every other supply made by the body through the branch or division were made by the branch or division. ... Yours truly, Trent MacDonald Charities, Non-Profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/05/04 — RITS 57221 — Construction of a Replacement House ...

10 February 2005 GST/HST Ruling 54355- Computer Software Programs Used by Blind Individuals Unedited CRA Tags ETA Part IX 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. ... Consequently, supplies of cannabis are taxable at a rate of 7% / 15%. ... Yours truly, Tim Krawchuk Manager Municipalities and Health Care Services Unit Public Service Bodies and Governments Division 2005/03/07 — RITS 54859 — Reimbursement of Salaries and Benefits ...

26 January 2005 GST/HST Ruling 55468- Application of GST/HST to XXXXX Unedited CRA Tags 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. 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: 55468 XXXXX XXXXX January 26, 2005 Subject: GENERAL INFORMATION LETTER Consignment of Vehicles Dear XXXXX: This is further to our letter XXXXX concerning sales of motor vehicles and trade-ins. ... Yours truly, Daniel Chamaillard Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/25 — RITS 55471 — Consignment of Goods ...

17 August 2005 GST/HST Ruling 63045- GST/HST Status of the Import of a Tractor Unedited CRA Tags ETA 170(1)(a) 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. ... These documents include: •   A copy of the Certificate and Articles of Incorporation for the organization; •   A copy of a dated and signed agreement that describes that the organization is providing rent-geared-to-income housing for which the organization receives funding from a government, including a municipality; and, •   A copy of a document that attests to the number of rent-geared-to-income units for which the organization receives funding from a government, including a municipality, relative to the total number of units in the project. ... Yours truly, Danielle Laflèche Director Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate. 2005/06/23 — RITS 41337 — Meaning of the Terms "Program" and "Recreational" for Purposes of 16/III/V to the Excise Tax Act ...

22 April 2005 GST/HST Ruling 52982- Conversion XXXXX from a long-term care facility into seniors' apartments Unedited CRA Tags ETA Sch V, Part IV, 2; ETA Sch V, Part IV, 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. ... You believe "... the cost benefits offered by the ability to contract out care services are lost if Agencies are required to charge GST on their fees since the tax is not recoverable by the operators". ... Yours truly, Debra Murphy Charities, NPO & Educational Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate 2005/04/11 — RITS 53936 — Application of the GST/HST to Supplies of Beverages Containing a Blend of Vegetable Juice and Fruit Juice ...

21 January 2005 GST/HST Ruling 53556- Artificial Breathing Apparatus Unedited CRA Tags GST/HST Technical Information Bulletin 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.      TO: XXXXX XXXXX XXXXX XXXXX FROM: Dave Caron Manager, Aboriginal Affairs Unit Excise & GST/HST Rulings Directorate Case number: 53556 XXXXX Date: January 21, 2005 Subject: Clarification of Band-Empowered Entities (BEEs): the status of XXXXX As an exercise prompted by a query from XXXXX of your office, we have reviewed our interpretation concerning the nature of band-empowered entities (BEEs). ... Dave Caron Manager, Aboriginal Affairs Unit PSBs & Governments Division, Excise & GST/HST Rulings Directorate 2005/01/11 — RITS 54061 — Subsections 317(2) and (8) of the Excise Tax Act ...

12 October 2005 GST/HST Ruling 49332- Tax Status of Supplies Made by [a Municipality] Unedited CRA Tags ETA 123(1) municipality; ETA 123(1) public service body; ETA Sch V, Part VI, 1 municipal body; ETA Sch V, Part VI, 28(a); CA 1867 125 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. ... With respect to the legislative criteria in the definition of "para-municipal organization" that XXXXX be owned or controlled by the municipal body that established it, we note the following: •   XXXXX •   XXXXX XXXXX Finally we note that XXXXX is determined under paragraph (b) of the definition "municipality" in subsection 123(1) to be a municipality. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Government Division Excise and GST/HST Rulings Directorate 2005/10/25 — RITS 53126 — Sale of Vacant Land ...

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 ...