tax-paid inventory oor Frans
tax-paid inventory
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One of the main transitional provisions relates to the refunding of FST on tax-paid inventory.
SONT DESTINES A DES ORGANISMES OU LABORATOIRES AGREES PAR LES AUTORITES COMPETENTES EN VUE DE LEUR UTILISATION EXCLUSIVE A DES FINS MEDICALES OU SCIENTIFIQUES, A LGiga-fren Giga-fren
Where tax-paid inventory is sold, RST must be collected and remitted on the selling price.
Chaque commandant d’opération fournit au comptable d’ATHENA, avant le # mars suivant la clôture de l’exercice ou dans les quatre mois suivant la fin de l’opération qu’il commande, la datela plus rapprochée étant retenue, les informations nécessaires pour établir les comptes annuels des coûts communs, les comptes annuels des dépenses préfinancées et remboursées au titre de l’article # et le rapport d’activité annuelCommon crawl Common crawl
One of the main transitional provisions relates to the refunding of FST on tax-paid inventory.
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By application dated December 28, 1991, the appellant claimed a rebate of $7,356.54 for tax-paid inventory held on January 1, 1991.
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By application dated November 30, 1991, the appellant claimed a rebate of $3,832.53 with respect to its tax-paid inventory as of January 1, 1991.
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The appellant's application for a federal tobacco tax inventory rebate was in the amount of $2,887.89 with respect to tax-paid inventory held as of February 9, 1994.
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(Member Trudeau also allows the appeal, but for different reasons, and concludes that the "remanufactured golf carts" made from "tax-paid goods" constitute tax-paid inventory held for taxable supply.
Si un témoin ou un expert déclare qu’il ne peut s’exprimer convenablement dans la langue de procédure, la chambre de recours peut l’autoriser à formuler ses déclarations dans une autre langue officielle de la CommunautéGiga-fren Giga-fren
On August 22, 1991, the appellant applied for an FST inventory rebate (the Rebate) in the amount of $1,171.35 with respect to its tax-paid inventory held on January 1, 1991.
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On February 25, 1993, the appellant filed an application for an FST inventory rebate in the amount of $8,325.35 in respect of its tax-paid inventory held as of January 1, 1991.
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On or about January 2, 1991, the appellant filed an application for an FST inventory rebate in the amount of $3,164.49 with respect to its tax-paid inventory held on January 1, 1991.
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On February 10, 1991, the appellant applied for a federal sales tax inventory rebate (the rebate) in the amount of $447.26 with respect to its tax-paid inventory held on January 1, 1991.
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On January 24, 1991, the appellant applied for a federal sales tax inventory rebate (the Rebate) in the amount of $54,160.68 in respect of its tax-paid inventory held as of January 1, 1991.
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On January 2, 1991, the appellant applied for an FST inventory rebate (the rebate) in respect of the goods in issue on the basis that they represented tax-paid inventory held on January 1, 1991.
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By an undated application which the appellant's representative personally delivered to the respondent on January 2, 1992, the appellant claimed a rebate of $3,266.78 with respect to its tax-paid inventory held on January 1, 1991.
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On March 12, 1991, the appellant applied for an FST inventory rebate, pursuant to section 120 of the Act, in the amount of $1,550.98 in respect of its tax-paid inventory held as of January 1, 1991.
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UNOFFICIAL SUMMARY On January 16, 1992, the respondent received an application from the appellant for a federal sales tax inventory rebate in the amount of $4,312 in respect of its tax-paid inventory held as of January1,1991.
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In the respondent's brief, it is indicated that the appellant filed its FST inventory rebate application on February 6, 1992, in the amount of $3,690.26 with respect to its tax-paid inventory held in inventory on January 1, 1991.
• Subventions d'achat et d'entretien d'appareils à utilisateurs multiples (le 15 septembre, 1995)Giga-fren Giga-fren
Section 120 of the Act provides for a rebate on any tax-paid inventory of goods held on January 1, 1991, where the goods are for "sale, lease or rental to others in the ordinary course of the person's business."
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On January 16, 1992, the Minister received an application from the appellant for an FST inventory rebate in the amount of $4,312 in respect of its tax-paid inventory of the goods in issue held as of January 1, 1991.
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Section120 of the Excise Tax Act provides that certain persons who had tax-paid goods in inventory on January1,1991, can apply for a rebate in respect of federal sales tax paid on that inventory.
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With respect to the finished frames and framed prints, the Excise Tax Act provides for a federal sales tax inventory rebate on "tax-paid goods" in inventory on January1,1991.
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With respect to the appellant's tax-paid inventory of unused blank tapes, pre-recorded tapes and sundries held for sale on January 1, 1991, the appellant is entitled to an FST inventory rebate under paragraph 120(3)(a) of the Act, provided the appellant furnishes sufficient information on the quantities and values involved.
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On February 18, 1991, the appellant submitted an application for federal sales tax inventory rebate on tax-paid goods held in inventory.
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The appellant effects such repairs by removing damaged parts and adding new parts from its inventory of stones and findings; 2) the fashioning or manufacture of new articles of jewellery by combining various items from the tax-paid inventory; and 3) the retail sale of goods in inventory in the same condition as acquired.
Les États membres ne peuvent refuser la réception CEE ni la réception de portée nationale dGiga-fren Giga-fren
Therefore, the completed goods were not "tax-paid goods in inventory."
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