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The promotional literature describes the following equipment: •   Ramboc/Simonsen Bulk Feed Bodies •   Tyler Fertilizer Tenders •   Ramboc Anhydrous Ammonia Applicators •   Ramboc Field Ready Nurse Tanks •   Tyler Atlas 3-pt. Hitch Toolbars •   Ramboc Field Ready Nurse Tanks •   Ramboc Twin Delivery Units •   Ramboc Anhydrous Ammonia Scales and Meters •   Patriot Applicators •   Tyler Fertilizer Spreaders •   Tyler Truck Mounted Fertilizer Spreaders •   Ramboc Fertilizer Spin Spreaders •   Pro 550 Slide-in Sprayer •   Eagle Truck Mounted Sprayer •   Tyler Titan Chassis (liquid system) •   Tyler Fluid-Air (Dry Applicator) •   Ramboc Flotation Chassis •   Ramboc Pull Type Air Machine (granular fertilizer) The Agriculture and Fishing Property (GST) Regulations describe property related to agriculture that are zero-rated under section 10 of Part IV of Schedule VI to the Excise Tax Act when supplied by way of sale. ... The following equipment falls within the requirements outlined in paragraph (1)(g) of the Agriculture and Fishing Property (GST) Regulations: •   Ramboc Anhydrous Ammonia Applicators •   Tyler Atlas 3-pt Hitch Toolbars •   Tyler Fertilizer Spreaders •   Ramboc Pull Type Air Machine (granular fertilizer) •   Eagle Truck Mounted Fertilizer Sprayer- truck mounted •   Patriot Applicators It has been determined that the following equipment does not meet the requirements outlined in paragraph (1)(g) of the Agriculture and Fishing Property (GST) Regulations and are therefore taxable at 7%: •   Ramboc/Simonsen Bulk Feed Bodies- used to transport/deliver •   Tyler Fertilizer tenders- used to transport/deliver •   Ramboc Twin Delivery Units- used to transport/deliver •   Ramboc Field Ready Nurse Tank- a part for an applicator •   Ramboc Anhydrous Ammonia Scales & Meters- self explanatory •   Tyler Truck Mounted Fertilizer Spreaders- truck mounted •   Ramboc Fertilizer Spin Spreaders- truck mounted •   Pro 550 Slide-in Sprayer- truck mounted •   Tyler Titan Floater Chassis- self explanatory •   Tyler Fluid-Air Chassis- self explanatory With respect to the Ramboc Flotation Chassis reference is made to the interpretation regarding the XXXXX. ...

Statement of Facts Our understanding of the facts, the transactions, and the purpose of the transactions is as follows: 1) XXXXX 2) XXXXX 3) XXXXX 4) XXXXX Agreement XXXXX included the following conditions: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 5) XXXXX 6) XXXXX 7) XXXXX 8) XXXXX 9) At XXXXX request, XXXXX XXXXX included the construction of XXXXX work in its contract for reconstruction of XXXXX. 10) XXXXX agreed to do XXXXX work at XXXXX cost and expense. 11) XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   Upon completion of XXXXX work by XXXXX, XXXXX will, at its cost and expense maintain the work that has been constructed under the Agreement. ...

XXXXX [Product C] •   Product C is a capsule containing XXXXX •   XXXXX •   XXXXX [Product D] •   Product D is powdered XXXXX. •   XXXXX •   XXXXX. •   XXXXX XXXXX XXXXX [Product E] •   Product E is a powder consisting of XXXXX •   XXXXX XXXXX. •   XXXXX XXXXX •   XXXXX XXXXX [Product F] •   Product F is a capsule containing various natural herbs. •   XXXXX XXXXX •   XXXXX •   XXXXX [Product G] •   Product G is a capsule containing XXXXX •   XXXXX XXXXX. •   XXXXX. XXXXX [Product H] •   Product H is a powder consisting of XXXXX XXXXX •   Product H is available in three flavours: World Class Chocolate, Vanilla, and Strawberry. •   XXXXX XXXXX •   XXXXX XXXXX [Product I] •   Product I is a powder consisting of XXXXX. •   Product I is available in three flavours: Grape, Fruit Punch and Orange. •   XXXXX XXXXX •   XXXXX XXXXX •   XXXXX XXXXX XXXXX [Product J] •   Product J is a capsule containing XXXXX. •   XXXXX XXXXX •   XXXXX [Product K] •   Product K is a capsule containing XXXXX •   XXXXX XXXXX •   XXXXX •   XXXXX XXXXX [Product L] •   Product L is a powder consisting of XXXXX. •   XXXXX XXXXX •   XXXXX [Product M] •   Product M is a capsule containing XXXXX. •   XXXXX. •   XXXXX •   XXXXX XXXXX [Product N] •   After speaking to you on XXXXX, you confirmed that this product has been discontinued. XXXXX [Product O] •   Product O is a powder consisting of XXXXX •   Product O is available in Chocolate and Vanilla flavours. •   XXXXX XXXXX [Product P] •   Product P is a powder consisting of XXXXX. •   Product P is available in Chocolate and Vanilla flavours. •   XXXXX XXXXX •   XXXXX XXXXX XXXXX [Product Q] •   Product Q is a powder consisting of XXXXX. •   XXXXX XXXXX •   XXXXX XXXXX. ...

Nous comprenons que: • [...] (le " preneur ") a conclu une entente pour louer l'aéronef suivant de [...] (le " bailleur "), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation [...] [...] [...] [...] • Le contrat de location commence le [jj/mm/aaaa] et se termine le [jj/mm/aaaa]. • L'aéronef sera importé à [...] le [jj/mm/aaaa] et sera exporté le [jj/mm/aaaa]. • Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ...

The listed ingredients for the Product’s “[…]” variety are as follows: * Potato flour […] * […] * Seasoning […] * […] 7. ... The Product sample shows the Product to be […] in shape with a diameter of approximately […] cm. ... Although the Product is labelled […], the Product is described as […] on the packaging. ...

The Product A packaging states: • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX 4. The Product B packaging states: • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX 5. The XXXXX Website states: • XXXXX • XXXXX • XXXXX • XXXXX 6. The Products are sold in grocery stores, convenience stores etc. and are placed near beverages such as soft drinks, juices, and sports drinks. ...

. / 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. ... The ownership structure of the corporations is as follows: Hold Co. | \ | \ US 2 US 3 | | US 4 US 5 | |----------------------- | | C 1 C 2 | | C 3 C 4 The ownership structure on the left side consists of C3 for which 100% of required shares are owned by C1, for which 100% of required shares are owned by US4, for which 100% of required shares are owned by US2, for which 100% of required shares are owned by common parent Hold Co. ... INTERPRETATION REQUESTED Based on the above, you would like to know whether the following entities are eligible to make an election under section 156: * C1 with C2 * C1 with C4 * C2 with C3 * C3 with C4. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... 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. ... 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] ...

L'organisateur de voyages inscrit majore le prix de la chambre d'hôtel (p. ex. 500,00 $ + 20 % = 600,00 $) et la fournit à un particulier non résident. ... L'organisateur de voyages inscrit majore le prix du voyage organisé (650,00 $ + 20 % = 780,00 $) et le fournit à un particulier non résident. ... L'organisateur de voyages inscrit majore le prix du voyage organisé (800,00 $ + 20 % = 960,00 $) et le fournit à un particulier non résident. ...

The overall planning of the [Conference] is organized by […] (the […][Organization]) and […]. 3. ... The [Organization] expects that approximately [#] people will attend the [Conference] and that at least 85% of the paid admissions will be for non-residents of Canada based on statistics of the past three meetings: 2020 – Virtual Meeting – Total delegates = [#] (8% Canadian, top 3 countries: [Country X], Canada, [Country Y]) 2018 – [City B, Country X] – Total delegates = [#] (7% Canadian, top 3 countries: [Country X], Canada, [Country Y]) 2016 – [City C, Country X] – Total delegates = [#] (8% Canadian, top 3 countries: [Country X], Canada, [Country Y]) The [Organization] will be in charge of supplying admissions to the [Conference] to attendees, as well as space to exhibitors who are authorized to promote their products at the [Conference]. 6. According to the agenda you submitted, the [Conference] will consist of pre-conference workshops on the first day, two […] addresses and one […] reception, [#] […] keynote speakers, [#] […] sessions, [#] poster and exhibitor sessions and [#] […] awards ceremony including a […] meeting. ...