Search - 2005年 抽纸品牌 质量排名

18 November 2005 GST/HST Ruling 62401- Internet Sales to Indians Unedited CRA Tags ETA 254; ETA 267 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 Case Number: 62401NCS Code: 11870-4-2November 18, 2005 Subject: GST/HST RULING New Housing Rebate- Sale of complex by Estate Dear XXXXX: Thank you for your letter XXXXX submitted by fax to our GST/HST Rulings Centre XXXXX concerning the availability of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) new housing rebate. ... Yours truly, Carmela Antonelli Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/11/14 — RITS 63323 — Juice Derived from XXXXX ...

25 July 2005 GST/HST Ruling 45512- Fair Market Value for GST/HST Self-Supply Purposes Unedited CRA Tags ETA 123(1) financial service; ETA 123(1) supply; 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, 14th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 4551211585-17, 11590-5, 11600-7 XXXXX XXXXX XXXXX XXXXXXXXXX XXXXX July 25, 2005 Subject: GST/HST INTERPRETATION XXXXX Dear XXXXX: Thank you for your letter XXXXX in reply to our request XXXXX for additional information and documentation. ... Yours truly, Nathalie Joly Financial Institutions Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/08/24 — RITS 50074 — Protein Supplement Powder Mixes ...

14 July 2005 GST/HST Ruling 45299- S AND INTERPRETATIONS XXXXX Unedited CRA Tags ETA 191(3); ETA 123(1) multiple unit residential complex 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: 45299 XXXXX XXXXX XXXXX XXXXXXXXXX XXXXX July 14, 2005 Subject: GST/HST APPLICATION RULING Fair Market Value for GST/HST Self-Supply Purposes Dear XXXXX: Thank you for your letter seeking further clarification of our previous ruling XXXXX concerning the application of the Goods and Services Tax (GST) in respect of the deemed supply made by way of sale arising from the self-supply described below. ... Hooley, CGA Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/07/25 — RITS 45512 — [Application of the GST on the Supply of Lease Financing] ...

1 September 2005 GST/HST Ruling 63026- ITC eligibility in respect of coupon program Unedited CRA Tags ETA 141.01(5); ETA 169(1); ETA 196(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. ... Hooley Senior Rulings Officer Financial Institutions and Real Property 14th floor, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 CASE NUMBER: 63026 DATE: September 1, 2005 SUBJECT: XXXXX XXXXX XXXXX XXXXX In response to your request XXXXX, we wish to provide the following comments. ... Should you wish to discuss these comments or any related matters please feel free to contact me at (613) 954-8852. 2005/08/31 — RITS 63332 — Temporary Importation of Amusement Rides ...

21 December 2005 GST/HST Ruling 45433- New Residential Rental Property Rebate and the XXXXX Unedited CRA Tags ETA 191; ETA 256.2; ETA Sch V, Part I, 6 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 XXXXX XXXXXXXXXX Case Number: 45433File Number: 11865-17, 11870-4, 11870-5, 11885-3, 11950-1December 21, 2005 Subject:  GST/HST APPLICATION RULING New Residential Rental Property Rebate and the XXXXX Dear XXXXX: Thank you for your letter XXXXX, with attachments, in response to our letter XXXXX. ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/12/21 — RITS 49336 — Tax Status of Memberships ...

Delegated ‘Provincial Interest’ in Plan Review- As outlined in the Conservation Ontario/ Ministry of Natural Resources (MNR)/Ministry of Municipal Affairs and Housing (MMAH) Memorandum of Understanding (MOU) on CA Delegated Responsibilities (Appendix 1), CAs have been delegated responsibilities from the Minister of Natural Resources to represent the provincial interests regarding natural hazards encompassed by Section 3.1 of the Provincial Policy Statement, 2005 (PPS, 2005). ... In addition to the above user fees, the Authority also derives funding through municipal levies and provincial grants. […] […] The Regional Municipality […] 8. The Regional Municipality […] (the “Region”) is an upper-tier municipality […]. ...

This rebate is available for claim periods ending on or after January 1, 2005. ... Facility supply means: •   an exempt property or service provided to an individual as part of a medically necessary process of health care for the individual to maintain health, prevent disease, diagnose or treat an injury, illness, or disability, or for palliative care; •   this process must take place in whole or in part in a public hospital or qualifying facility under the active direction or supervision, or with the active involvement of a physician, a nurse practitioner if a physician is not readily available in the geographic area, or a midwife. •   If chronic care is provided and the individual must stay overnight at the public hospital or qualifying facility: –   a registered nurse must be present at all times; –   a physician must be on call, or a nurse practitioner if a physician is not available in the geographic area; –   medical management and therapeutic health care services, including registered nursing care, must be provided throughout the process; and –   therapeutic health care services must be provided to the individual for more than 10% of each day. •   If the person making the facility supply does not operate the facility, it must also receive medical funding. ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/01/11 — RITS 56378 — [Application of the GST/HST to Zero-rated Medical or Surgical Prosthesis] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... As a facility operator, the XXXXX may claim the rebate retroactively to January 1, 2005, for the GST and federal component of the HST it paid on purchases used to operate its facilities for use in making facility supplies, or of making facility supplies as the 83% PSB rebate applies to claim periods ending in 2005 and later. ... Yours truly, Lynn Fournier Renner Municipalities and Health Care Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2008/01/25 — RITS 87870 — Services Provided by [an IME] ...

The "partnership" has a rental chalet [...] which is run by a management firm. 3. ... ITCs were allowed based on 85.16 % use in commercial activities for the [same] year [yyyy]. 5. ... Reference may be made to the recent court cases on this issue, e.g., Bains et al v The Queen [2005] TCC 156. ...

B [...] C [...] D [...] E [...] F [...] G [...] Total [...] 16. [The Operator] provides a holistic approach to health care. ... The Department of Finance introduced the expansion of the 83% rebate in the 2005 Federal Budget document, 2005 Budget Plan Annex 8 Tax Measures: Supplementary Information: Further to extensive consultations with provincial and territorial health and finance authorities, the budget proposes to extend, effective January 1, 2005, the application of the 83-per-cent rebate to eligible charities and non-profit organizations that provide health care services similar to those traditionally performed in hospitals. ... Canada [2005] 2 S.C.R. 601, 2005 SCC 54 vi 6 Placer Dome Canada Ltd. v. ...