Search - 2005年 抽纸品牌 质量排名

You have provided the following example, and have requested our comments with respect to the application of Part I of the Act to the following scenario: •   A client purchased a property/liability insurance policy with an effective date of November 30, 2004, with a premium value of $100,000. •   The policy was reported by the insurance broker on form B241 by March 15, 2005. •   The Canada Revenue Agency ("CRA") invoiced the client directly by March 31, 2005, at the rate of 10%, for a total amount payable of $10,000. •   The client paid $10,000 in Part I tax under the Act by April 30, 2005. •   In June 2005, the client acquired an additional property that needed to be insured. •   An endorsement to the original policy (inception date, November 30, 2004) was written for an additional premium in the amount of $20,000, on June 1, 2005. •   The $20,000 premium was reported to the CRA as soon as possible by the broker. •   The CRA invoiced the client for the 10% tax payable in the amount of $2,000 plus interest (based upon the original policy inception date of November 30, 2004, which is reported to CRA by March 15 and must be paid by April 30, resulting in interest from May 1 to present). ... As such, for purposes of your example, where the additional insurance premiums with respect to the $20,000 endorsement became payable in June 2005, the broker should report this endorsement in its Excise tax return (Form B241) for the 2005 calendar year, which would be due on or before March 15, 2006. ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2005/06/22 F — RITS 61868 — Demande d'information concernant des titulaires de licence ...

1 March 2005 Excise Ruling 50105- Exemption Request- Financial Guarantee Insurance Unedited CRA Tags LTA 23(9.1); LTA 64; LTA 2(1) combustible diesel 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. ... Un compte « J » ne permet pas à un client d'acheter ou d'importer du combustible diesel exonéré de la taxe d'accise. ... Le titulaire d'un compte « J » n'est pas considéré comme un fabricant aux fins de la LTA. ...

1 September 2005 Excise Ruling 63055- Request for a Ruling on Excise Tax on Air Conditioners Unedited CRA Tags EA 2001 29; EA 2001 30; EA 2001 32; EA 2001 214; EA 2001 215; EA 2001 216 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. LA VERSION FRANCAISE SUIT:MEMORANDUM TO ALL CLIENTS September 2005 Subject: Licences issued under the Excise Act, 2001 Licences issued under the Excise Act, 2001, if not renewed, will expire after a maximum of two years. ... Suzanne Leclaire Gestionnaire Opérations des droits d'accise- Tabac Pièce jointe Série des mémorandums sur les droits d'accise 1.1.2 Bureaux régionaux des Droits d'accise 2006/02/02 — RITS 77509 — Air Travellers Security Charge (ATSC) ...

3 February 2005 Excise Ruling 53946- PART I TAX ON INSURANCE PREMIUMS 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. ... You noted that in addition to the above facts the current procedure at the XXXXX is as follows: •   Customers transact with the XXXXX first- XXXXX. •   XXXXX. ... Each bottle has a $ value and the member pays for each bottle taken home. •   The XXXXX takes possession of the wine from the member once it has been bottled and boxed. •   When the member pays for a bottle of wine, XXXXX. •   The journal entry for the XXXXX in the above transaction is XXXXX. ...

22 September 2005 Excise Ruling 63685- Exemption Request- Financial Guarantee Insurance Unedited CRA Tags ETA 4(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 & GST/HST Rulings Directorate Place de Ville, Tower A, 20th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 63685 XXXXX XXXXX XXXXX XXXXX XXXXXXXXXX September 22, 2005 Subject: ADVANCE EXCISE TAX RULING Exemption Request- Financial Guarantee Insurance Dear XXXXX: Thank you for your correspondence concerning your client XXXXX and your request for an exemption with respect to the 10% tax under Part I of the Excise Tax Act (the "ETA") relating to a financial guarantee insurance policy to be issued by XXXXX (a XXXXX domiciled stock insurance corporation). ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2005/03/01 F — RITS 50105 — Demande de renseignements concernant l'utilisation du combustible à des fins détournées ...

Specifically, your request was for the following brand extensions: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX Please note that all requests for prescribed tobacco products or prescribed cigarette formulas have to be approved by the Governor General in Council before becoming eligible for relief of the special duty and marking provisions of the Excise Act, 2001. ... Furthermore, this request, conditional to approval by the Governor General in Council, will likely be in the official regulations by the spring of 2005. ... Sincerely, Mark Hartigan A/Manager Excise Duty Operations- Tobacco Excise Duties and Taxes Division XXXXX XXXXX XXXXX 2004/08/13 — RITS 52712 — Request for Prescribed Brands From Tobacco Licensee Based on XXXXX ...

Specifically, your request was for the following brand extensions: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Please note that all requests for prescribed tobacco products or prescribed cigarette formulas have to be approved by the Governor General in Council before becoming eligible for relief of the special duty and marking provisions of the Excise Act, 2001. ... Furthermore, conditional to approval by the Governor General in Council, the next amendments to the official regulations will likely be in the spring of 2005. ... Sincerely, Mark Hartigan A/Manager Excise Duty Operations- Tobacco Excise Duties and Taxes Division 2004/06/22 — RITS 51503 — [User's Licence and a Specially Denatured Alcohol Registration] ...