Search - ”资源化利用" resource

The Authority was established by Order in Council by the Minister of Natural Resources under the Ontario Conservation Authorities Act (CA Act). ... The Municipality is located within the […] Region, as set out in Ontario Regulation […]. 11. […] of the Agreement states that under section 4 of the CW Act the Authority serves as the Source Protection Authority for the […] Source Protection Area. ... These officials and inspectors are required to be qualified as prescribed by the Clean Water Act Regulation. 21. […] sets out that the Agreement shall continue in force for a period of […], commencing on [mm/dd/yyyy], and […]. 22. […]. ...

You assert that the completion date was postponed [#] times; the […] time being in [mm/yyyy]. ... 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. ... Also, the CRA is of the view that you have not proved that, objectively, the Assignor had the means and resources necessary to acquire the complex for use as a place of residence either for themselves or a relation. ...

LUAC is an educational institution that is certified by the Minister of Human Resources and Development (formerly, Minister of Employment and Immigration) for purposes of subsection 118.5 of the ITA and so, prior to 1997, it met the definition of vocational school in the ETA. ... Rather, the Department will look to the organization as a whole and consider a number of factors, such as whether more than 50% of the revenue, expenses, and human resources of the organization are in respect of the provision of correspondence courses or instruction in courses that develop or enhances students' occupational skills. ... Further, the measure of human resources is indeterminate as it does not wholly relate to the instruction in of courses, but also includes time related the preparation and distribution of publications. ...

Ruling Requested •   Under our policy, do the above organizations fall within the meaning of "vocational school" as described in section 1 of Part III of Schedule V to the ETA? •   Is it our view that courses supplied by the above organizations are exempt under sections 6 or 8 of Part III of Schedule V to the ETA? ... Further, with respect to the operated primarily requirement, most of the organization's revenue and human resources should be attributed to the provision of courses that enhance students' occupational skills. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Furthermore, XXXXX Human Resources Policy XXXXX, a copy of which you have provided XXXXX XXXXX 8. ... Yours truly, Patricia Taylor, CMA General Operations Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2006/02/07 — RITS 77859 — [ITC for Tax on Imported Goods] ...

14 October 1998 GST/HST Ruling HQR0000761- Tax Treatment of English Language Instruction Unedited CRA Tags ETA Sch V, Part III, 11; ETA 123(1) school authority; ETA 123(1) public college; ETA 123(1) university                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0000761 XXXXX Attention: XXXXX October 14, 1998 Subject: GST/HST APPLICATION RULING Tax Treatment of English Language Instruction Dear XXXXX This is in reply to your letter of December 10, 1995, to Revenue Canada in Ottawa on the above-noted subject. ... The courses may include the following activities: •   Group instruction in seasonal sports, such as tennis, swimming, sailing, canoeing, cross-country and downhill skiing and skating; •   Group singing and Canadian folk songs; •   Games, bowling and movie evenings; and •   Field trip to XXXXX[.] 5. ... With respect to the operated primarily requirement, the organization's revenue and human resources should be primarily attributed to the supply of instruction in languages. ...

Ruling Requested DIAND is required to charge GST on the supplies it provides, as described XXXXX Schedules I and II to the Territorial Land Use Regulations [.] DIAND is required to charge GST on the supplies it provides, as described in XXXXX Schedule to the Territorial Lands Regulations [.] DIAND is required to charge GST on the supply of a right to enter federal real property, as provided for through a Licence agreement, made pursuant to the Federal Real Property Regulations [.] ...

This would require twice the resources and extra cost, the benefit of which would be lost on the system to be replaced. 9. ... Yours truly, Carolle Mercier Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate ...

Under the agreement, XXXXX undertakes to provide to XXXXX "human resources services in relation to XXXXX employees. ... The factors that will be considered in determining whether a non-resident person is carrying on business in Canada for GST/HST purposes in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made or assets are acquired; •   the place from which transactions are solicited; •   the location of assets or an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ... Yours truly, Michael Place Senior Rulings Officer Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/07/22 — RITS 56334 — Supplies Made Via the Internet ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Where the person takes water from a government resource such as a lake or river, a copy of a permit or other evidence allowing the person to take such water to sell or other satisfactory evidence that the person has ownership of the water, such as a letter from a municipality describing how the water is made available to the person free of charge. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/12/10 — RITS 100391 — 24 x XXXXX ml XXXXX Green Tea XXXXX- XXXXX ...