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GST/HST Ruling
14 July 2003 GST/HST Ruling 38529 - Membership Fees
The goals of the Association are: • To represent XXXXX. • To provide continuing education programs XXXXX. • To remain non-profit and to ensure all funds collected by the Association are returned to the membership for the betterment of the members. • To provide certification for qualified members. • To promote the career of XXXXX to the profession, the community and to government XXXXX. ... The Association has two membership categories: Voting Members • XXXXX • XXXXX Non-voting Members • XXXXX • XXXXX • XXXXX Membership in the Association provides members with many benefits, including the following: • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX the total fee for membership in the Association is $XXXXX. ... Gaudet Charities, Non-Profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate XXXXX Legislative References: 123(1) "non-profit organization"; sections 17 & 18 of Part VI of Schedule V. ...
GST/HST Ruling
10 May 2011 GST/HST Ruling 134460 - 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 ([...] ...
GST/HST Ruling
13 April 2011 GST/HST Ruling 121861 - Medical foods
[Product 2]; [...] [Product 3]; [...] [Product 4]; [...] [Product 5]; and [...] ... The [...] is one product in [...] pack sizes. It is [...] ready to drink, [...]. ... The Product is sold in a pack size of [...] x [...]g [...]. The [...] describes the Product as [...]. ...
GST/HST Ruling
8 March 2012 GST/HST Ruling 137942 - GST/HST Ruling - Payment made under a termination agreement
[Company X's] parent company [...] issued the [...] and the [...] ... [Country X] (the exception consisting of [...] valued at $[...]) on behalf of [Company Y]. ... [Direct quote] thus supporting the input tax credit (ITC) claimed on the payment to [Company Y] ([#] of $[...] = $[...]). • [Company X] claimed the ITC of $[...] despite [Company Y] not issuing an invoice stipulating the amount of [...] ...
GST/HST Ruling
29 March 2012 GST/HST Ruling 129519 - GST/HST Ruling - Point-of-Sale book rebate on the supply of instructor manuals
It contains [#] progressive modules and [#] appendices totalling [#] pages. ... (Product D) [...]- This publication is understood to contain [#] chapters and one appendix, and is used to assist [...] b. [...] (Product E) [...]- This publication is understood to contain [#] sections used to train instructors [...] c. [...] ...
GST/HST Interpretation
26 August 2003 GST/HST Interpretation 47136 - Temporary Importation of Amusement Rides
You intend to temporarily import the following amusement rides to be used at the XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX 2. ...
GST/HST Ruling
10 March 2009 GST/HST Ruling 112478 - [Application of the GST/HST on the Supply of Bottled Beverages]
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The label on the front of the bottle has the following information: • "XXXXX" • "XXXXX" • "XXXXX" • "XXXXX" • "XXXXX" • The label also contains a XXXXX 7. The label on the back of the bottle contains the following: • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX 8. ...
GST/HST Ruling
26 June 2024 GST/HST Ruling 179543 - Videos posted to […][Platform X]
[The Web Publisher] is not responsible for remitting any taxes on your behalf. […] g. […] h. ... As a [Platform X] account holder, the person may post videos to [Platform X].[…] c) […][Information about proprietary rights] d) [Platform X] does not acquire the ownership rights to the videos. […][Information about the distribution rights of Platform X][…] e) […] f) […] g) The person also agrees that any videos it posts to [Platform X] will not contain third party copyrighted material […] 11) […] 12) […](Footnote 3). 13) […] 14) […](Footnote 4). 15) […](Footnote 5). […]. 16) […] 17) […](Footnote 6). 18) […], [the Web Publisher] receives from [Platform X], […] advertising revenues […](Footnote 7). […](Footnote 8). 19) In turn, [the Web Publisher] pays any amounts owing to you […] in accordance with the payment terms outlined in [Agreement A]. 20) […]. 21) […]. 22) […]. 23) […]. 24) […][Information about payments from Platform X to the Web Publisher] 25) […][Additional information about payments from Platform X to the Web Publisher] RULING REQUESTED You would like to know whether your supplies are taxable. ... Sincerely, Kevin Tran Rulings Officer Border Issues Unit 2 General Operations and Border Issues Division GST/HST Rulings Directorate FOOTNOTES 1 […] 2 […] 3 […] 4 […] 5 […] 6 […] 7 […] 8 […] ...
GST/HST Interpretation
23 June 2006 GST/HST Interpretation 45331 - New Residential Rental Property Rebate for XXXXX
XXXXX. • XXXXX. • Canco will design and create the materials necessary to carry out the program. XXXXX: • XXXXX; • XXXXX; • XXXXX; • XXXXX. • The materials will be produced in Canada and the U.S. ... In particular, Canco will perform the following tasks: • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. ...
GST/HST Ruling
6 October 2020 GST/HST Ruling 203725 - Application of GST/HST to supplies of marihuana by a Cooperative
STATEMENT OF FACTS We understand: 1. […] (the “Cooperative”) began operating in [mm/yyyy] and […]. 2. ... [Information about] The Cooperative’s income statement […]. 8. [Information about] The Cooperative’s income statement […]. 9. ... According to Part [#] of the Cooperative’s Memorandum of Association […] the directors must apply surplus funds arising from the operation of the Cooperative in a financial year as follows: * […] * […] * Last, to patronage returns or dividends as recommended by the directors. ...