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GST/HST Ruling

27 July 2021 GST/HST Ruling 175140 - Application of the GST/HST to supplies of services made by a determined municipality

The Authority was established by Order in Council by the Minister of Natural Resources (Minister) under the Ontario Conservation Authorities Act (CA Act). ... It provides that the Authority shall commit to the annual operation and maintenance of […] flow gauge stations […] 11. ... According to […] of the Agreement, starting in [yyyy], the annual cost of providing the Service is $ […] and may be subject to annual increases subject to inflationary costs. ...
GST/HST Ruling

9 July 2007 GST/HST Ruling 80137 - Application of GST to Lease and Sub-Lease Agreements

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In determining whether the primary purpose of an organization is the promotion of literacy, the Canada Revenue Agency considers the following factors: •   the purposes and objectives of the organization as set out in its governing documents; •   how the organization's activities are promoted or advertised (e.g., in its literature, brochures, solicitations, on its web site, etc.); and •   whether the organization's resources are dedicated primarily (more than 50%) to the promotion of literacy. ... Yours truly, Danielle Laflèche Director Public Service Bodies and Governments Excise and GST/HST Rulings Directorate 2007/07/13 RITS 84087 GST on Assignment Fee ...
GST/HST Ruling

12 September 2024 GST/HST Ruling 229977 - Supply of canary seeds

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... These early ‘hairy’ canary seeds were not suitable for human consumption because the small hairs contaminated the hulled whole kernels during dehulling and were deemed hazardous and potentially carcinogenic to human health; in the late 1990’s […] a canary seed breeder from the University of Saskatchewan’s Crop Development Center developed a hairless canary seed […] in which the trichomes were completely absent from the hull and glumes. ... In page 2 of the Newsletter- Fall 2022 Edition (canaryseed.ca/documents/Canary_Seed_News_Fall_2022.pdf) it is provided that over the years, the CSDCS has expended considerable resources […] to facilitate this alternative market and that progress has been slow and the vast majority of canary seed is still for the birdseed market. ...
GST/HST Ruling

29 September 2020 GST/HST Ruling 175147 - Application of the GST/HST to supplies of services made by a determined municipality to a regional municipality

The […] Conservation Authority (the “Authority”) was established by Order in Council by the Minister of Natural Resources (“Minister”) under the Ontario Conservation Authorities Act (the “CA Act”). ... Resource Management Agencies- In accordance with Section 20 and 21 of the CA Act, CAs are local watershed-based natural resource management agencies that develop programs that reflect local resource management needs within their jurisdiction. ... The Regional Municipality […] (the “Region”) is an upper-tier municipality […]. ...
GST/HST Ruling

13 February 2006 GST/HST Ruling 45733R - Services by Registered Massage Therapists

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The only exceptions for the samples provided were the following: •   The access code for the XXXXX online resources was added to XXXXX, and the other new media content provided with that textbook, for no additional cost. ... Yours truly, Costa Dimitrakopoulos Manager Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/02/01 RITS 53100 Registration Requirements for a Non-resident ...
GST/HST Ruling

26 June 2014 GST/HST Ruling 157148 - Eligibility to claim input tax credits on pension plan related expenses

STATEMENT OF FACTS Our understanding of the facts based upon your submission of September 26, 2013 and our subsequent conversations […], is as follows: 1. […]. ... According to section […] of the Plan, […], all normal and reasonable expenses incurred in the operation of the Plan and all taxes levied or assessed with respect to the Pension Fund may, at the discretion of [A Co] as the Administrator, be paid from the Pension Fund. 10. […]. 11. ... An example of the discharging of such an expense for which [A Co] has contracted with [C Co] and for which you wish to claim an ITC is as follows: * Sample invoice [#] dated [mm/dd/yyyy], for the amount of $[…] plus $[…] […][GST/HST] was issued to [A Co] from [C Co], a pension consulting firm. * Work is completed by the pension consultant, [C Co]. * The invoice is sent to [A Co] for payment. * The Vice President of Human Resources reviews and approves the invoice for payment. * The Plan service provider, [B Co] is then notified that the funds can be taken from the Plan for payment. * Invoice is paid by the Plan to [C Co]. ...
GST/HST Ruling

20 January 2000 GST/HST Ruling 8104/HQR0001710 - Application of the GST/HST to Counselling Services

The following services will be provided by XXXXX in order to meet the objective: •   Assist clients in career decision making, skill enhancement, job search and job maintenance; •   Develop a mutually agreed upon return to work action plan for every client excluding non-cooperative clients; •   Assist clients to implement action plans; and •   Refer clients to appropriate interventions including the self-employment program, job finding clubs, resource centers, career exploration assistance, the targeted wage subsidy program, training interventions, diagnostic assessment and other agencies which meet the client's needs. 6. Under the terms of the agreement, XXXXX requires XXXXX and XXXXX to undertake the following: •   Log clients referred to counselling and provide service within 30 days of referral to counselling; •   Input information regarding client's action plans into XXXXX system on a weekly basis and follow-up on client's progress using XXXXX case management tools; •   Liaise with XXXXX staff to improve service and meet XXXXX requirements (the terms of reference for the position state that monitoring of counselling services will be provided by XXXXX; •   Document clients for training and complete XXXXX training contracts with service providers as directed by XXXXX; •   Submit resumes of potential employees for the approval of XXXXX; and •   Ensure staff who deal with the public are bilingual and proficiency tested to meet government standards. 7. ...
GST/HST Ruling

30 May 2007 GST/HST Ruling 87138 - Sale real property by XXXXX (the "Estate")

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The natural resources being explored for and exploited are base minerals. ... Yours truly, Cheryl McKenzie Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/05/23 RITS 87244 83% GST/HST Rebate for Hospitals Long-Term Care Operations ...
GST/HST Ruling

6 October 2021 GST/HST Ruling 204089 - […][Supplies of Services of Tutoring or Instructing]

The Program is offered […] to elementary and secondary school students in grades […]. 8. ... Level one is for students in grades […]; level two is for students in grades […]; and level three is for students in grades […]. ... Each level provides students with key skills and support resources that they can immediately apply to their school work. 11. ...
GST/HST Ruling

30 November 2006 GST/HST Ruling 62841R2 - XXXXX Retirement Residence

On the basis of the 'Job Titles' contained in XXXXX Job Descriptions, we understand these services involve multiple supplies that include: •   Management services rendered by a 'Care Manager'; •   Nursing care and the supervision of licensed practical nurses rendered by a registered nurse under the job title 'Charge Nurse'; •   Nursing care rendered by licensed practical nurses; •   Planning, monitoring and controlling the work of resident care aide staff rendered by a 'Care Coordinator'; •   Daily assistance to residents rendered by one or more resident care aides; and •   Development and evaluation of recreation programs rendered by a 'Recreation Coordinator'. ... To reiterate, these services are as follows: •   Supervises and performs nursing care including administration and distribution of medications, medical treatments and procedures. •   Directs and assists in the use of appropriate procedures. •   Hires, orients, evaluates, disciplines and terminates staff as necessary. •   Evaluates the effectiveness of nursing care treatment, documenting significant changes in the condition of residents, and ensuring appropriate treatment is provided in accordance with the direction of the resident's family physician. •   Implements changes to care plans as necessary, ensuring that care plans are current and followed by staff. •   Responds to emergencies or unusual incidents, reporting where appropriate to the General Manager, XXXXX representatives. •   Organizes and documents the admission and discharge of residents. •   Uses and directs staff in the use of established infection control techniques. •   Assists with the coordination and presentation of in-service programs. •   Ensures that all shifts are appropriately staffed. The services rendered by the registered nurse include administrative, management and human resource activities. ...

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