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Excise Interpretation
5 February 2004 Excise Interpretation 49325 - Brands of Cigarettes
. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent 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, as stated in previous correspondence with you, all requests for prescribed tobacco products or prescribed cigarette formulas, submitted after March 31, 2003, will not be granted on a "pre-approved" basis. ...
GST/HST Ruling
25 July 2024 GST/HST Ruling 244942 - A band-empowered entity’s entitlement to a rebate for the GST/HST paid in error
STATEMENT OF FACTS We understand the following: 1. […] ([…][the Corporation]) is a band-empowered entity as defined in GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians (TIB B-039). 2. The Corporation’s head office is located on […][a reserve] in […] ([…][the Province]). 3. ... Most of the services that the Corporation provides are performed on various reserves throughout the Province. 6. […]. 7. ...
GST/HST Interpretation
19 January 2023 GST/HST Interpretation 222896 - Tax status of online training program
Tuition is $[…] per module. The Program has recommended prerequisites. 8. ... The videos remain live for review [#] days following [X]. Questions & Answers (Q&A) session for the class where the participants can ask questions and problem solving […]. ... To complete the Program, participants must attend [#] days of [X] during real-time [...]. 10. ...
GST/HST Ruling
1 June 2021 GST/HST Ruling 203573 - Application of GST/HST to supplies of bulk cannabis
. / 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 Corporation is […] licensed by Health Canada to produce cannabis. ... Subsection 1(2) of the Industrial Hemp Regulations (SOR2018-145) states that for purposes of the Cannabis Act and these Regulations “industrial hemp means a cannabis plant – or any part of that plant – in which the concentration of THC is 0.3% w/w or less in the flowering heads and leaves.” ...
Excise Interpretation
12 July 2018 Excise Interpretation 191471 - Stamping Requirements for Manufactured Tobacco
We understand that […]. […][The Company] is considering the importation of […][the tobacco product] in 50 gram packages. ... Stamping & Packaging Tobacco products that are imported into Canada and destined for sale in the duty paid market must be packaged and stamped. ... Yours truly, Faye Chen Tobacco Operations Unit Excise Duty & Taxes Division Excise and GST/HST Rulings Directorate ...
GST/HST Interpretation
8 December 2022 GST/HST Interpretation 222719 - Supplies of digital marketing services made to a non-resident
. / 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. ... Place of supply – Services Prior to determining if the GST/HST applies to a particular transaction, it is necessary to establish whether the supply is made in or outside Canada. ... Please refer to Appendix A of GST/HST Memorandum 4.5.1, Exports – Determining Residence Status, for additional information. ...
GST/HST Ruling
28 September 2016 GST/HST Ruling 179839 - Value of temporary importation of leased aircraft
. / 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. ... We understand that: * […] (the “Lessee”) has entered into an agreement to lease the following aircraft from […] (the “Lessor”), a non-resident person with whom the Lessee deals at arm’s length: Aircraft Type Model Number Serial Number Registration Number […] […] […] […] * The lease agreement is for a period beginning on [mm/dd/yyyy] and ending on [mm/dd/yyyy]. * The aircraft will be imported at […] Airport, […][City 1] on [mm/dd/yyyy] and will be exported on [mm/dd/yyyy]. * The total number of months that the aircraft is to be held in Canada by the Lessee under a lease with the Lessor will not exceed 24 months. ...
Excise Interpretation
24 October 2023 Excise Interpretation 9000116 - Operation of Woodlots and Fuel Charge Exemptions for Farmers
. / 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. ... (Footnote 1) Based on this information, forestry may be considered farming and […] [a] farmer can contract out operations and functions and still meet the definition of a farmer as long as they are responsible for the overall farming operation. ... Yours truly, Janet Pelletier, CPA, CGA Rulings Officer Fuel Charge Unit Excise Tax and Fuel Charge Division Excise and Specialty Tax Directorate FOOTNOTES 1 Income Tax Folio S4-F11-C1, Meaning of Farming and Farming Business – Canada.ca, section 1.1 - 2- ...
GST/HST Ruling
18 October 2013 GST/HST Ruling 153472 - Tax status of Agave Syrup
From your Company's website [...], our understanding of the facts is as follows: The Product • is a [...], natural sweetener [...]; • is marketed as an alternative to sugar, [...]; • [...][Usage description]; • is labelled as [...] agave syrup; • is available in [...] ... [Usage of the product]; • [...][Additional description]; • [...][Additional description]; • [...]; • [...] ...
GST/HST Ruling
21 April 2011 GST/HST Ruling 134459 - Value of temporary importation of leased aircraft
We understand that [...] (the "Lessee") has entered into an agreement to lease the following aircraft from [...] ... The details are as follows: Aircraft Type Model Number Serial Number Registration Number [...] [...] [...] [...] • The lease agreement for this aircraft is for a period beginning on [mm/dd/yyyy] and ending on [mm/dd/yyyy]. • This aircraft will be imported at the Airport of Entry ([...] ... /registration number [...]) has been held in Canada by the lessee under a lease with the lessor will be 21 months on [mm/dd/yyyy]. ...