Search - 三河市 市委书记 现任

. / 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. ... From your telephone conversations we understand the following: • You purchased an on-line voucher for a [...] deal for the promotional price of $138.00 for a [...] deal regularly valued at a higher amount (the amount of $200 was discussed for purposes of the example). • The voucher was redeemed at a [...] retailer for a [...] deal. • In addition to the [...] deal, [...] were purchased and paid in cash- $27.00 • The tax charged was $29.51 (13% x $227.00) • The voucher states that tax [...] will be based on the regular price of the [...]. • You feel that the amount of tax that should have been paid at the time of redemption is; $21.45 ([$138.00 + $27.00] x 13%) Interpretation Requested In addition to receiving general information on the treatment of on-line vouchers, you would like to know the correct amount of tax to be charged on the voucher redemption described above. ... A gift certificate is a device (e.g. voucher, receipt, ticket): • that usually has a monetary value or is for a supply of property or service, • that can be redeemed on the purchase of property or a service from a particular supplier; i.e. the supplier agrees to accept the device as consideration, or a part thereof, towards the purchase of property or a service, • for which consideration was given, and • that has no intrinsic value. ...

You have stated that the Charity has a permanent establishment in the following provinces: • Ontario, • Nova Scotia, • British Columbia, • Alberta, • Manitoba, • Saskatchewan, • New Brunswick, • Prince Edward Island, and • Newfoundland and Labrador. ... The provincial rebate factor for a charity resident in: • Ontario is 82%. • Nova Scotia is 50%. • New Brunswick is 50%. • Newfoundland and Labrador is 50%. • Prince Edward Island is 35%. ... To determine the provincial part of the HST, multiply the HST paid or payable by: • 7/12 for those purchases taxed at 12%; • 8/13 for those purchases taxed at 13%; • 9/14 for those purchases taxed at 14%; • 8/14 for those purchases taxed at 14% before the 2008 rate change; or • 10/15 for those purchases taxed at 15% after the 2010 Nova Scotia rate change. ...

According to the […] (Pension Plan Rules): • […] there shall be paid from the Fund: (i) the costs of administering the Plan and the Fund, and (ii) all pensions, lump sums, refunds and interest to be paid under the Plan. • […] outlines certain fees and expenses that shall be paid by the Company to the extent they relate to the […] provisions […]. • […], the Company shall pay into the Fund such amounts […], to enable the Fund to provide for payment of all pensions, lump sums, refunds, interest and administrative costs required to be paid under the Plan. 3. ... This amount was comprised of $[…] of GST and $[…] of PVAT. The pension rebate claimed amounted to $[…]. 5. […]. 6. ... The December 2010 fiscal year is not the first fiscal year of the Trust. 9. […]. ...

(the Contract) dated [mm/dd/yyyy], between [...] (the Administrator) and [...] (the Employer); and • [...] (the Agreement) dated [mm/dd/yyyy], between the Administrator and [...] ... As provided for in [...] of the Contract, the Employer pays the Administrator a [...] amount based on [...], which is [...] of the amount estimated to be payable by the Employer for the year. 8. ...

[Company A] is located at […] and its importer account number is […]. 2. […]. 3. The alcohol-based product specified in your letter and detailed in […] MSDS is Reagent Alcohol, product [XYZ], and comprised of […]. 4. […]. 5. […]. ... Yours truly, Joy Piepjohn Manager, Excise Duty Operations – Alcohol Excise Duties and Taxes Division Excise and GST/HST Rulings Directorate ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Ruling Requested You are requesting that the supplies of stents made by XXXXX identified in Fact #4 fall within section 25 of Part II of Schedule VI and thus are zero-rated supplies; i.e.: •   Cardiovascular stents; •   Esophageal stents; •   Tracheobronchial stents; •   Biliary stents; •   Colonic stents; and •   Ureteral stents. ... Yours truly, Susan Eastman Municipalities and Healthcare Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/12/06 — RITS 82659 — Supplies of an Admission Made by the City XXXXX ...

27 February 1996 GST/HST Interpretation 11640-3[15]- Export of an Automobile Unedited CRA Tags ETA 252(1)                                                                         Fax #: (613) 990-1233                                                                         File #: 11640-3(glr)                                                                         ss. 252(1) XXXXX February 27, 1996 Dear XXXXX I refer to your facsimile message of February 1, 1996, addressed to Mrs. ... Nanner        GAD #: 2726(GEN) G. Ryhorchuk XXXXX ...

The Transaction •   C and its advertising agency produce a commercial message in the form of banner ads to be displayed on various Internet web sites. •   C and S meet or confer by other means to discuss and determine on which particular web sites the banner ads will be placed. •   The meetings and communications take place solely in Canada. •   XXXXX. •   XXXXX. •   The web site operator invoices S for the space that was purchased. •   S issues an invoice to C for the space that was purchased at a price which XXXXX. •   S pays the web site operator for the space. •   C pays S. ... In such cases, the layout is as follows. •   XXXXX. •   XXXXX. •   The commercial message actually appears on Web site Y which is hosted on another server. •   Web site X is hosted on a server situated in Canada. •   Web site Y is hosted on a server situated outside of Canada. •   XXXXX. •   Web site Z also may be hosted on a server anywhere in the world. S's activity in respect of any transaction such as outlined above may vary in the following manner: Scenarios •   XXXXX. •   XXXXX. •   XXXXX. ...

On [mm/dd/yyyy], [...], a registrant company (the "Borrower") entered into an agreement with [...] ... The loan, granted for an amount of $[...], was repayable over a 60-month term in installments of $[...] plus a lump sum of $[...]. ... The Borrower provided the following securities to the Creditor: • First ranking specific security agreement on the Trailer; • The Creditor was designated as the beneficiary of the proceeds of insurance covering all property given as security up to its full replacement value; • Guarantee in the amount of $[...] from [...]; • Guarantee in the amount of $[...] from [...] ...

STATEMENT OF FACTS You have provided the following documents: * […] (the Dealer Agreement), dated [mm/dd/yyyy], outlining […] (the Dealer’s) services provided to […]([…][Company X]). * a Credit Agreement between the Dealer, a Buyer, and […] (the Lender) upon assignment. * the Lender’s […] chart effective [mm/dd/yyyy], and * a Deal Management chart. ... A dealer reserve is based on the loan amount, and is expressed either as a percentage of the loan amount on fixed rate loans over $[…] or a dollar value ranging from $[…] to $[…] on variable rate loans and fixed rate loans of $[…] to $[…]. As an “extra bonus” the chart also indicates an additional $[…] Dealer Reserve is available for […] applications. ...