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GST/HST Interpretation
4 June 2019 GST/HST Interpretation 105471A - Supplies made by a public sector body to sponsors/endorsers
As a non-profit organization, [the Association] would also meet the definition of “public sector body” for GST/HST purposes. 2) [The Association] is a GST/HST registrant and its GST/HST number is […]. 3) [The Association] was founded in [yyyy], incorporated in [mm/yyyy], and is a member driven organization […]. 4) There are approximately [#] members, most of which are […]. ... The rest are associate members that are also involved in the […] industry, such as […], etc. 5) [The Association] holds events yearly, some of which offer sponsorship opportunities to its members. ... Bronze – $[…] b. Silver – $[…] c. Gold – $[…] d. Diamond – $[…] In exchange for sponsorship money, [the Association] provides signage with the sponsor’s name (larger consideration means a larger banner sign), print material, verbal mention at the dinner, and inclusion in the newsletter (published three times a year). ...
GST/HST Ruling
17 February 2009 GST/HST Ruling 90031 - GST Rebate Available to XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX XXXXX: XXXXX: • XXXXX • XXXXX. XXXXX: • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. 10. ...
GST/HST Ruling
13 December 2013 GST/HST Ruling 153337 - Section 150 election for exempt supplies
[Subsidiary A])• [...] ([...][Subsidiary B]) • [...] ([...][Subsidiary C])• [...] ([...] ... [Province A] whereby Members are provided [...] a variety of [...] insurance products and services and other benefits. ... Due to the corporate restructuring in [yyyy] mentioned in Fact 1, in order to minimize the impact of the GST/HST on these two entities, it was determined that additional elections under subsection 150(1) should be filed between the following: • [Subsidiary A] and [Subsidiary B] • [Subsidiary A] and [Subsidiary C] • [Corporation A]and [Subsidiary C] • [Subsidiary D] and [Subsidiary B] 4. [...] 5. [...]. 6. ...
GST/HST Ruling
17 May 2012 GST/HST Ruling 117014 - Application of the GST/HST to various fees and reimbursed expenses
The letter also included the following documents for our consideration: * […] Corporate Structure (Flow Chart). * […] (LP Agreement). * […] (Management Agreement). * […] (Partnership Offering Memorandum). * […] (Investment Management Agreement). * […] (Fund Offering Memorandum). * […] (Service Agreement). ... Fees and reimbursement of expenses charged to […] (Advisor) 13. […] (Advisor) is a […] company incorporated on [mm/dd/yyyy], and […]. […] ([…]%) of the common shares of the Advisor are owned by the Manager. ... The Advisor is the investment manager for […] (Fund), a […] mutual fund corporation under the […] [Act]. ...
GST/HST Ruling
20 June 2007 GST/HST Ruling 86862 - Application of GST/HST to XXXXX
XXXXX XXXXX. • XXXXX. • XXXXX,... • XXXXX: – XXXXX... – XXXXX. ... XXXXX XXXXX XXXXX: XXXXX: • XXXXX; • XXXXX; • XXXXX. • XXXXX. ... Yours truly, Michèle Routhier GST/HST Rulings Officer Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2007/06/13 — RITS 88506 — Tax Status of Maple Sap ...
GST/HST Interpretation
1 June 1999 GST/HST Interpretation HQR0001668 - Re: GST on Award Settlement
The claim was made up of the contract price and other additional charges for additional work, expenses, impacted costs and loss of productivity as follows: • contract price XXXXX • approved change orders $XXXXX • additional change orders $XXXXX • room & board $XXXXX • additional work $XXXXX • more additional work $XXXXX • drawing revision $XXXXX • misc. items $XXXXX • disputed work $XXXXX • time sheet- field work $XXXXX • disputed work $XXXXX • impacted costs $XXXXX • head office costs $XXXXX • loss of productivity $XXXXX Total $XXXXX Less payment (prior to May 1, 1991) $XXXXX Subtotal $ XXXXX GST $ XXXXX Total amount claimed as owing $ XXXXX including GST XXXXX counter-claimed against XXXXX for the sum of XXXXX but later reduced the amount to $XXXXX[.] ... You advised us that: • the various amounts claimed by XXXXX were invoiced to XXXXX and booked by XXXXX as receivables prior to XXXXX- after the judgment, XXXXX received the net amount approved by the Court from XXXXX plus the related GST; • XXXXX called up your office to see if the amount should be subject to GST; • XXXXX indicated the contract had hundreds of pages, and would not be convenient to forward it to you for review. ... Phil Tang Specialty Tax Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate ...
GST/HST Interpretation
8 October 1998 GST/HST Interpretation HQR0000834 - Application of Section 237
Facts XXXXX net tax = $5,600 for fiscal year 1995 • In 1996 the registrant predicts the net tax to be owing as $4,000 which means there will be quarterly instalments of $1,000. • The registrant makes instalment payments in March and June of $800. • In June 1996 the registrant changes the fiscal year end to June 30 and files a return for January 1996 to June 30th 1996 for $2,200 net tax. ... In this case the appropriate interpretation for the calculation of the instalment base would be: • similar to the above, the formula of subpara 237(a)(i) is inoperative since it requires the election made under subsection 248(3) to cease having application, • under subpara. 237(2)(a)(ii) the net tax for the particular reporting period in this case is the period from July 1st 1996, to June 30th 1997, • the formula under 237(2)(b) will take into consideration both the net tax for the twelve month period for 1995 ($5600) plus the immediately preceding period which is the short period of January to June 30th 1996, ($2200) which will result in an instalment base of C x 365/D or [($5600 + $2200) ÷ 365 (365 + 183)] = $5196 (rounded) • Subsection 237(2) requires the instalment base to be the lesser amount of the above amounts which can only be determined once the net tax for fiscal year 96/97 becomes known. ... Research • Q & A 8b.40 • Q & A 6a.8 • Explanatory notes ...
GST/HST Interpretation
8 October 2004 GST/HST Interpretation 53429 - GST Status of Medical and Assistive Devices
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following information was presented in your letter. • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/10/01 — RITS 54077 — Recovery of the Goods and Services Tax (GST) That [Were] Paid to XXXXX on the Purchase of XXXXX Products for Resale ...
GST/HST Ruling
10 January 2008 GST/HST Ruling 100298 - XXXXX Green Tea XXXXX
Where the HST included price net of both housing rebates is greater than $109,700 and less than or equal to $387,700: HST rate of 13%, GST/HST new housing rebate of 36% of federal component of HST, and maximum Nova Scotia housing rebate of $1,500 Purchase price (consideration) = (HST included price net of rebates + $1,500) / 1.112 GST/HST new housing rebate = Consideration x 0.05 x 0.36 Nova Scotia housing rebate = $1,500 3. Where the HST included price net of both housing rebates is greater than $387,700 and less than or equal to $507,000: HST rate of 13%, declining GST/HST new housing rebate, and maximum Nova Scotia housing rebate of $1,500 Purchase price (consideration) = (HST included price net of rebates + $29,850) / 1.193 GST/HST new housing rebate = $6,300 x ($450,000- Consideration) / $100,000 Nova Scotia housing rebate = $1,500 4. ... Where the HST included price net of the GST/HST new housing rebate is greater than $389,200 and less than or equal to $508,500: HST rate of 13% and declining GST/HST new housing rebate Purchase price (consideration) = (HST included price net of rebate + $28,350/1.193 GST/HST new housing rebate = $6,300 x (450,000 – Consideration)/$100,000 3. ...
GST/HST Ruling
12 April 2019 GST/HST Ruling 190982 - Supply of various feeding utensils and other gripping devices
Liftware Steady The Liftware […][describes a handle with built-in sensors and computer that counteracts tremors and shaking when activated]. […] […][Item #] Liftware Steady Starter Kit […][describes kit that includes stabilizing handle, soup spoon attachment, travel charge and travel case]. […][Item #] Liftware Fork attachment […][describes fork attachment]. […][Item #] Liftware Everyday Spoon attachment […][describes spoon attachment]. 3. ... Soup/Cereal Bowl […][describes bowl with deep cavity and wide rim]. […][Item #] 9. ... RULINGS GIVEN Based on the facts set out above, we rule the following: 1) Sales of the following products are zero-rated under section 38 of Part II of Schedule VI: Liftware Steady Starter Kit- […][Item #] Angled / Contoured Cutlery- […][Item #s] Weighted utensils- […][Item #s] 2) Sales of the following products are zero-rated under section 32 of Part II of Schedule VI: Liftware Fork attachment- […][Item #] Liftware Everyday Spoon attachment- […][Item#] 3) Sales of the following products are subject to GST/HST: Knork®- […][Item #] Scooper Bowl- […][Item #] Scoop Dish- […][Item #] Soup/Cereal Bowl- […][Item #] Round Up Plate- […][Item #] Inner Lip Plate- […][Item #s] […]Plate- […][Item #] HALO™ Cup- […][Item #] […]Mug – […][Item #] Soft Nosey Cup- […][Item #] […][X Cup]- […][Item #s] Universal Built-Up Handles- […][Item #] Anti-slip sheath- […][Item #] Closed-Cell Foam Tubing- […][Item #] EXPLANATION Generally, all supplies of property and services made in Canada are taxable unless an exemption from the GST/HST applies. ...