Search - ”资源化利用" resource

In most cases, this includes an office, branch, factory, workshop, warehouse, plant, mine, oil well, farm, timberland or natural resource used in the day-to-day activities of the charity. ... To determine the provincial part of the HST, multiply the HST paid or payable by: • 7/12 for those purchases taxed at 12%; • 8/13 for those purchases taxed at 13%; • 9/14 for those purchases taxed at 14%; • 8/14 for those purchases taxed at 14% before the 2008 rate change; or • 10/15 for those purchases taxed at 15% after the 2010 Nova Scotia rate change. ... For example, a charity is resident in [Participating Province A] and [...] ...

Most of the Association’s operating costs are incurred in [Province 1]; however, […] costs are also incurred in other provinces throughout the year. 13. […] you indicated that the [responsibilities of the] Association’s employee who is working from [City 2] […] include: * preparing meeting minutes; * making arrangements to set up meetings; * looking after Association’s […] and corporate filings; * providing support to the Association’s VP in [City 1], as well as providing support to the CEO; * verifying accuracy of the expense claims; * negotiating with hotels when arranging for meetings, etc. 14. […] you also confirmed that the Association does not have a dedicated office space for the employee working in [City 2] and that employee is working from home. ... With respect to the expenses incurred by the Association outside of [Province 1], you provided the following examples of the types of expenses that the Association incurs in other provinces: * expenses incurred in connection with conferences intended to provide education to […][attendees]; the location for these conferences changes from year to year; * attending meetings in other cities outside of [Province 1]; * travel expenses incurred by Board Members (the Board of Directors has members from […][across] Canada); * [other] travel expenses […]. ... In most cases, this includes an office, branch, factory, workshop, warehouse, plant, mine, oil well, farm, timberland or natural resource used in the day-to-day activities of the charity. ...

(the Agreement), a sample contract from [...], a contract between [...] and [...], a contract between [...] and [...] and our telephone discussion of March 21, 2011, that: 1. [...] ... In [...] [Participating Province X], the Mortgage Broker is licensed with [...]. 3. ... They have access to brand and resources of the Mortgage Broker for this purpose and are acting on behalf of the Mortgage Broker when assisting borrowers in obtaining residential mortgages. ...

On [mm/dd/yyyy], the Assignor and […](the Vendor) entered into an Agreement of Purchase and Sale ([…][the Agreement]) with respect to a residential condominium unit (the Unit) legally described as: […] with a municipal address of […]. 5. ... According to the Assignment Agreement: a) the Assignee was required to pay, to the Assignor, an assignment amount of $[…] for the assignment of [the Assignor’s] rights in [the Agreement]. […][An amount of]$[…] was payable [by the Assignee to the Assignor] as a deposit and the remaining balance of $[…] was payable [to the Assignor] on the Completion Date; b) the Assignee was required to pay, to the Developer, an assignment fee of $[…] plus [GST/HST]; c) the assignment amount included an amount to reimburse the Assignor for the Deposit of $[…] that was paid upon execution of [the Agreement] thus, the Assignor’s profit before commissions was $[…] (that is, $[…]- $[…] = $[…]); d) the Assignor was responsible for paying, to the Sub-agent, both the listing and selling agent portions of the commission in respect of the assignment of the Assignor’s rights in [the Agreement], which was a total of $[…] thus, the Assignor’s profit after commissions was $[…] (that is, $[…]- $[…] = $[…]); and e) the assignment amount (that is, $[…]) was inclusive of any [GST/HST] payable with respect to the assignment of the Assignor’s rights in [the Agreement], and the Assignor must remit any [GST/HST] payable. 13. ... Put differently, the individual must have the means and resources necessary to acquire the complex for use as a place of residence either for themselves or a relation. ...

The Partnership Agreement sets out that income and losses of the Partnership, amounts received by the Partnership and other expenses (including Partnership costs of acquiring resource property from a Partner) and credits are generally allocated among the Partners in accordance with their partnership interest. ... The Partnership’s representative states that the agreements have been assigned to the Partnership; however, no documentation was provided to this effect. 14. […][Based on information provided]:(Footnote 1): * The Partnership owns the […] assets […], and [ACo] had prior contractual and business relationships with the counterparties. […] assets are held by the Partnership, […] revenue is reported in the Partnership. * With respect to […][the Supply] to [CCo], the Partnership is the […][person] [who] would be the party to invoice and collect the tax. ... FOOTNOTES 1 […]. 2 […]. 3 A completed Form GST506 alone is not sufficient evidence that an agency relationship exists between parties. ...

However, resource items such as novels and plays for English Language Arts courses are subject to the GST. ... Such an analysis would include discussions of the following concepts: •   inputs vs. supplies; •   number of suppliers/recipients; and •   terms of invoice/contract/agreement. ... In order to categorize or determine the nature of the supply, the following criteria may be used: •   description of the supply; •   objective of the supply; •   agreement between the parties; •   intent of purchaser. ...

Our facts were taken from the following documents and telephone conversations: •   your letter dated December 20, 1995, addressed to the XXXXX Tax Services Office, Revenue Canada; •   your letter dated April 17, 1996, addressed to XXXXX Tax Services Office, Revenue Canada; •   the subcontract agreement, XXXXX, between XXXXX and XXXXX that was attached to your letter of April 17, 1996, including XXXXX to the subcontract; •   a copy of the GST Application Ruling XXXXX dated April 29, 1996, that was issued by XXXXX Tax Services Office, Revenue Canada; •   your letter dated May 15, 1996, addressed to the XXXXX Tax Services Office, Revenue Canada; •   a copy of the GST Interpretation (XXXXX dated July 14, 1997, that was issued by C XXXXX Region, Revenue Canada; •   your letter dated July 17, 1997, addressed to XXXXX Revenue Canada; •   a copy of the Project Summary Sheet attached to your letter of July 17, 1997; •   a revised Statement of Work XXXXX to XXXXX received by facsimile transmission on September 23, 1997; •   a telephone conversation on October 7, 1997, between XXXXX Region and yourself; and •   our telephone conversation of January 8, 1998. ... In your letter of July 17, 1997, you provide further clarification to the language used in the Statement of Work. •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 18. ... As Intellectual Property Rights to some of your earlier methanol ignition system work are held by the Government of Canada, through the Ministry of Natural Resources, you felt that it was germane that the wording of the Statement of Work would make it perfectly clear that XXXXX did not, as a result of the contract, gain any property rights to any proprietary information used in the design and application of the research program. ...

STATEMENT OF FACTS We understand the following: 1. […][Information about the Corporation's structure]. 2. […]. 3. ... In order to claim an 83% rebate for […] operations […] [the LTC homes] would have to be qualifying facilities and the Corporation would have to be making facility supplies in these homes. ... The Corporation receives the majority of its funding from [Province A]. […]. ...

Statement of Facts You included the following documents with your request: • XXXXX, XXXXX. • XXXXX. ... The principal activities of XXXXX include the management of sleep disorders, such as: • Sleep apnoea and other pulmonary sleep disorders; • Narcolepsy; • Psychological and psychiatric sleep disorders; • Neurological sleep disorders; • Disorders of the circadian rhythm; and • Parasomnias. 9. ... It includes a technologist applying a variety of electrodes to the individual's body: • Head- to measure brain waves to monitor the phases of sleep. • Face- to monitor breathing, snoring and eye movements. • Chest- to monitor breathing and heart rhythm. • Arms and legs- to record abnormal movement during sleep. • Finger- to monitor and record blood oxygen levels. 11. ...

The proposed amendment discussed in the Revenu Québec announcement on July 25, 2013, provides that a taxable supply of movable property is not included in the calculation of the small supplier threshold where the following conditions are met: • the property is not capital property; • the seller of the property is a financial service provider; • the seller owned the property before January 1, 2013; and • the GST does not apply to the sale of the property. ... Marcel Boivin, Director, General Operations and Border Issues Division at […]. ... Ivan Bastasic, Director, Financial Institutions and Real Property Division at […]. ...