Search - 2005年 抽纸品牌 质量排名

20 October 2005 Excise Interpretation 58003- Follow-up – Request for Additional Information Unedited CRA Tags ETA 4; IA 87 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. ... On March 29, 2005, the CRA mailed you a return, and requested that you sign and send back the return to the address identified on the form. On July 7, 2005, the CRA once again issued you a letter, requesting that you file an excise tax return for the XXXXX taxation year. ...

3 February 2005 Excise Interpretation 56436- Marques commerciales Unedited CRA Tags LA 2001 38(3); LA 2001 58(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. ... Votre demande était pour les marques suivantes: •   XXXXX King Size •   XXXXX Light King Size •   XXXXX Regular Size •   XXXXX Light Regular Size Il est entendu que ces appellations commerciales visées n'ont pas été et ne sont pas actuellement vendues sur le marché canadien. ... Sincèrement, Mark Hartigan Gestionnaire intérimaire des Opérations des droits d'accise Division des droits et taxes d'accise 2004/01/27 — RITS 56701 — Restricted Preparations ...

9 May 2005 Excise Interpretation 60262- Excise Tax Rates on Jewellery, etc. ... Jet fuel purchases for a domestic leg of an international flight can be sold for use as Ships' Stores provided the following two conditions are met: •   No passengers have deplaned or any cargo has been unloaded on the domestic leg of the international flight; and •   XXXXX must provide XXXXX with form K36A Ships' Stores Declaration and Clearance Certificate that has been authorized by the Canada Border Services Agency (Canada Customs) for such voyage. ... Yours truly, Darren Weiner Excise Taxes Unit Excise Duties and Taxes Division Division Excise and GST/HST Rulings Directorate 2005/05/30 — RITS 60715 — Application of Excise Tax on Gasoline Purchased for Use to Denature Ethyl Alcohol ...

3 March 2005 Excise Interpretation 58167- Manufacturing Activities for Excise Tax Purposes Unedited CRA Tags ETA 23(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. ... On February 23, 2005, the Minister of Finance proposed in his Budget that the excise tax on jewellery, etc. would be phased out over a four year period. ... Yours truly, Doug Rollins Manager Excise Taxes Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/03/17 — RITS 59196 — Excise Tax Rates on Jewellery, etc. ...

27 January 2005 Excise Interpretation 56701- Restricted Preparations Unedited CRA Tags EA 2001 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 January 27, 2005 XXXXX XXXXX RITS # 56701 Dear XXXXX, Thank you for your letter XXXXX in which you were seeking clarification on the treatment of former Excise Act "restricted preparations" under the new Excise Act, 2001. ... Alternatively, you may: •   add ingredients to render the formulation non-potable such as a thickening agent, sodium chloride, glycerol, glycerine, propylene glycol, triacetin, acetic acid, etc.; or •   use duty-paid alcohol. ...

16 November 2005 Excise Interpretation 58731- Follow-Up- Request for additional information Unedited CRA Tags ETA 68.17; ETA 70(1)(b); SOR/86-948 4 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 70(4) of the ETA state that "... No drawback shall be granted under this section unless the person applying therefor provides such evidence in support of the application as the Minister may require. ... Yours truly, Darren Weiner Excise Tax Unit Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/10/31 — RITS 62196 — "Goldsmiths' and Silversmiths' Products" ...

17 March 2005 Excise Interpretation 59196- Excise Tax Rates on Jewellery, etc. ... This represents an effective tax rate of 2.96% (That is, 29.60/1000 = 2.96%). ... Doug Rollins Manager, Excise Tax Unit Excise Duty and Tax Division GST/HST and Excise Rulings Directorate 2005/05/09 — RITS 60262 — Jet Fuel Purchased for a Domestic Leg of an International Flight ...

19 August 2005 Excise Interpretation 62835- Application of Excise Tax to Jewellery Findings Unedited CRA Tags ETA Part III 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 particular, paragraph 5(c) of Schedule I, imposes excise tax on "... jewellery, whether real or imitation, including diamonds or other precious or semi-precious stones for personal use or for adornment of the person...... ... Yours truly, Doug Rollins Manager, Excise Taxes Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate 2005/11/14 — RITS 64730 — Application of Excise Tax to Jewellery ...

(Note: The Federal Budget of February 23, 2005, contained a measure which phases out the excise tax on jewellery by March 1, 2009. ... Accordingly, all references to the excise tax rate in this letter cover the period February 24, 2005- March 1, 2006. ... Scenario 1 XXXXX sends out customer owned jewellery (generally gold or silver) to licensed third parties to perform such typical repairs as •   soldering broken chains or bracelets; •   repairing, tightening or replacing clasps; •   re-tipping, re-clawing; re-shanking or re-sizing rings; •   polishing and cleaning of jewellery; and •   other similar types of repairs on pre-existing jewellery. ...

14 October 2005 Excise Interpretation 62044- Exemption for Diesel Fuel Used in the Generation of Electricity Unedited CRA Tags ATSCA 2 air carrier; ATSCA 2 chargeable emplanement; ATSCA 2 designated air carrier; ATSCA 11(1); ATSCA 11(2)(c); ATSCA 14(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 XXXXX XXXXX XXXXX FROM: Douglas Wood, CGA Rulings Officer Other Levies Unit Excise & GST/HST Rulings Directorate CASE NUMBER: 62044 DATE: October 14, 2005 SUBJECT: Application of the Air Travellers Security Charge to Private or Personal Flights This memorandum is in response to your memorandum XXXXX where you requested our opinion in regards to the application of the Air Travellers Security Charge Act (the "ATSC" Act) in circumstances where aircraft are used for private and/or personal purposes. ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise & GST/HST Rulings Directorate 2005/10/28 — RITS 62435 — Application of Subsection 4(4) of the Excise Tax Act ...