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GST/HST Ruling
27 October 2008 GST/HST Ruling 104688 - [Eligibility for a Charity to be Designated a Hospital Authority]
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... As such, it is a charity for purposes of the GST (Goods and Services Tax)/HST (Harmonized Sales Tax). • The Foundation is not registered for purposes of the GST/HST. • XXXXX • The Foundation's XXXXX • XXXXX • XXXXX • XXXXX Ruling Requested Is the Foundation eligible for designation as a hospital authority? ... To qualify for designation as a hospital authority, an organization must operate a "public hospital" that meets the following criteria: • it is recognized as a public hospital by the government of the province in which it is located; • it is established and operated otherwise than for profit; • it is operated for the medical or surgical treatment of the sick or injured; and • it provides and maintains inpatient beds and services. ...
GST/HST Ruling
24 July 2019 GST/HST Ruling 162099 - 83% Public Service Body rebate eligibility
The Corporation operates a […] hospice […] 5. […]. 6. […] 7. […][Information about admission to the Facility] (Footnote 1) […] 8. […] 9. […][More Information about admission to the Facility] 10. […]. 11. ... Care plans are prepared for every patient. […] 17. […][Information about patient care] 18. […] 19. […]. 20. […][More information about patient care] 21. […] 22. […] 23. […][Patient services available at the Facility] 24. […]. 25. […][Patient services available outside the Facility]. 26. […] 27. ... The Corporation signed an Accountability Agreement […] 45. […] 46. Financial statements for the year [mm/dd/yyyy] indicate that […][funding from the government amounts to] $[…] of $[…] total revenues. 47. […]. 48. ...
GST/HST Interpretation
15 December 2016 GST/HST Interpretation 167342 - Partnership Distributions
. / 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 Class B Limited Partner’s only activity is its investment in the Partnership; it is not a member of the Partnership Advisory Committee. 4) Pursuant to section […] of the Partnership Agreement, in addition to the distributions to be made pursuant to sections […], […] and […] of the Partnership Agreement when a general partner resigns or is removed, or the Partnership is sold or dissolved, the Partnership will, subject to section […], make a distribution to the holders of Class B Units and Class C Units (the “Priority Distribution”) in proportion to their ownership of Class B Units and Class C Units equal to an undisclosed specified percentage per annum of an undisclosed factor. 5) Pursuant to section […] of the Partnership Agreement, the general partner is required to make distributions to the partners from time to time- that is, essentially all sums received from eligible investments, net of: the payment or reimbursement of the partnership expenses, which includes the payment of management fees, […] and other types of fees pursuant to section […], and the payment of the Priority Distribution. 6) Section […] of the Partnership Agreement provides that amounts distributed shall be distributed to the partners as follows: * first, to the holders of Class B Units and Class C Units in proportion to their ownership of Class B Units and Class C Units, until such time as the holders of Class B Units and Class C Units have received all due and unpaid Priority Distributions; * as to the balance: […]% to the general partner and […]% to the limited partners in proportion to their ownership of Class A Units. ... You state that the management fee payable to the Manager under the Management Agreement and referenced in section […] of the Partnership Agreement is subject to the GST/HST. ...
GST/HST Interpretation
23 December 2013 GST/HST Interpretation 129274 - FCTIP rebate - sales meetings
[Country X] claimed a FCTIP rebate of $[...] as the organizer of a foreign convention. [...]. * A list of the attendees for the meetings that took place at [City 1, Province 1] during the period from [mm/dd/yyyy] to [mm/dd/yyyy]. ... All the attendees were non-residents. * [...] the purpose of the meetings was for [Company B] and [Company C] to host their [...] clients so that they could showcase their [...] products to them. * The program agenda for the meetings that took place during [...]. [...]. ... The [...] program agenda that was provided in your submission includes only [#] meetings for the [clients]: [...] to discuss, showcase and train the [clients] on the new products that [Company B] and [Company C] are offering. ...
GST/HST Ruling
20 March 2012 GST/HST Ruling 132414 - GST/HST Ruling - Supplies [of a service] made in Canada to non-residents
[The Company] is a corporation located in [...] [a participating province] and is registered for purposes of the GST/HST (BN# [...]). 2. The [Company] [assists] its non-resident clients in relation to the registration [...] 3. [...]. 4. ... The Company supplies a service to its clients that [...]. The company obtains [...] for comparison purposes. [...]. ...
GST/HST Interpretation
29 May 1997 GST/HST Interpretation HQR0000360 - L'application de l'alinéa 1c) de la partie V de l'annexe VI de la Loi sur la taxe d'accise (la Loi) aux différents procédés effectués par les commerçants de peaux d'animaux.
VI, partie V, 1(c) Téléphone no: (613) 954-8585 Télécopieur no: (613) 990-1233 HQR0000360 Alinéa 1c), partie V, annexe VI Fichier #: 11640-4(dc) XXXXX le 29 mai 1997 XXXXX Cher Monsieur, La présente fait suite à la demande de renseignements présentée par XXXXX de XXXXX le 15 octobre 1996, par rapport à la position de notre Ministère concernant l'application de l'alinéa 1c) de la partie V de l'annexe VI de la Loi sur la taxe d'accise (la Loi) aux différents procédés effectués par les commerçants de peaux d'animaux. ...
GST/HST Interpretation
6 September 2001 GST/HST Interpretation 35865 - Application of Tax to Chocolate Bars for Fondue and Baking
On the label, one can find the following indications: • real milk chocolate with roasted almonds for fondue or real milk chocolate for fondue • recipe for two servings of chocolate fondue: XXXXX 35% cream XXXXX chocolate (with or without almonds) fresh fruits Slowly warm up cream. ... The wrapper carries the following information: On the front of the label: • The weight of the bar- XXXXX • The price- XXXXX • The message XXXXX • XXXXX • All of the above text messages are provided in English and French • Prominently displayed is the name of an organization "XXXXX XXXXX and the phrase XXXXX • The website for the group XXXXX On the back of the label: • The fondue recipe described above • XXXXX • The address of the organization featured on the front is enclosed in a box: XXXXX • the phrase "Made in Canada" along with a Maple Leaf symbol • A list of ingredients and allergy information • With the exception of the address, all the information is provided in English and French Interpretation Requested You are asking us to confirm that the supply of the above-described bars of chocolate is considered not taxable under the GST/HST. ... For your information, I am enclosing a copy of our current publication, Ch. 4.3 " Basic Groceries ", since Memorandum 300-3-3, which you referred to in your letter, is now obsolete. ...
GST/HST Interpretation
26 July 2013 GST/HST Interpretation 149707 - Goods and Services Tax (GST)/Harmonized Sales Tax (HST) new housing rebate filed in name of the beneficial owner of a trust
On [mm/dd/yyyy], [...] (the Individual) entered into a purchase and sale agreement (the Purchase Contract) with [...] ... On [mm/dd/yyyy], the final statement of adjustments was approved and became effective; it includes the following information: * Buyer- the Company, as bare trustee and nominee of the Individual; * Adjustment date- [mm/dd/yyyy]; * Completion date- [mm/dd/yyyy]; and * Possession date- [mm/dd/yyyy]. 5. ... The Real Estate Appraisal Division of CRA has provided the following information: * [...]- transfer of the Property from the Vendor to the Company, dated [mm/dd/yyyy]; * [...]- the borrower is the Company; digital signature is the Individual, as authorized signatory of the Company; * [...]- transferor/borrower/party is the Individual, as Covenantor (see below); * [...], includes the following:- borrower/mortgagor is the Company;- the Individual is "Covenantor"; the terms of the [...] provide, in part, that the Covenantor will pay or cause to be paid to the Mortgagee all amounts owing by the Mortgagor; to unconditionally guarantee full performance and discharge of all obligations of the Mortgagor; that the Covenantor is jointly and severally responsible with the Company. 7. [...]. ...
GST/HST Ruling
13 April 1999 GST/HST Ruling HQR0001685 - Geriatric Seating -
Available options for this chair are: • wheelchair wheels with anti-tip casters, and footplates; • positioning cushions; • tray table; and • user-operated brakes and seat tilt control. ... There are three models available: • Basic Tilt Chair • Basic Recliner • Basic Tilt Recliner Although these chairs are supported on casters and are therefore mobile, control of mobility does not rest with the occupant of the chair. ... The accompanying parts, accessories, and attachments will have the same zero-rated status as the wheelchair, provided that they are included as part of a single supply of a wheelchair product that is supplied for a single consideration: • tray table; • anti-tip casters and footplates; • user-operated brakes • seat tilt control, • positioning cushions; and • protective padding. ...
GST/HST Ruling
9 December 2011 GST/HST Ruling 123659 - GST/HST RULING - GST/HST on False Alarm Fees
As part of the City [...], the [...] (Police Service) is registered for GST/HST purposes. ... The Police Service frequently responds to alarm incidents that turn out to be false. [...] 3. [...] 4. [...]. 5. [...] 6. ... Where the owner or occupant of premises maintains a security alarm system, there is a fee of $[...] charged to this person for each response to a false alarm call attended to by the Police Service, pursuant to section [...] of [...]. ...