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GST/HST Interpretation
18 April 2011 GST/HST Interpretation 123466 - Application of the GST/HST to supplies made by the [...] [Association]
The [...] is valid for [...] and is purchased separately from the [Association] membership. [...] are delivered to recipients. 6. [...] may apply any time for member status. ... Membership fees vary from $[...] to $[...] depending on the applicant and the fee for [...]. 8. ... Once [...], the [Association] levies an administration charge against [...] if they request any changes to [...]. 10. ...
GST/HST Ruling
15 January 2015 GST/HST Ruling 151911R - – […][Application of the GST/HST to the Sale of Real Property]
The Property is legally described as […][the property], with total acreage of [#] acres. * The Property was the only real property owned by your client, other than her primary residence. ... Based on information you have provided, your client’s net profits (losses) during the years the Property was rented to the neighbouring farmer taking into account all the expenses would have been as follows: o From [yyyy] to [yyyy], total net profit for the […] years was $[…]. o From [yyyy] to [yyyy], total net loss for the […] years was $[…]. o From [yyyy] to [yyyy], total net profit for the […] years was $[…]. * In [yyyy], your client incurred an outlay of $[…] for survey and appraisal services. A fee of $[…] for professional services rendered in connection with this HST matter was incurred by your client in [yyyy]. * The Property was capital property of your client and the co-owner. ...
GST/HST Ruling
26 March 2013 GST/HST Ruling 150758 - FCTIP – Tour Package Eligibility
The Tour includes packages that range from [#] nights to [#] nights short-term accommodation in [City 1, Province X], […][details of tour packages] 4. The Tour includes three services: a. a fishing guide […]; b. a fish processing service […]; and c. a passenger transportation service […]. 5. ... Generally, a non-resident person is entitled to a rebate where it: • pays GST/HST on the purchase of the eligible tour package; and • meets all other conditions and restrictions set out in the Excise Tax Act. ...
GST/HST Interpretation
1 August 1998 GST/HST Interpretation 11705-6 - Election for Streamlined Accounting — Quick Method
1 August 1998 GST/HST Interpretation 11705-6- Election for Streamlined Accounting — Quick Method Unedited CRA Tags ETA 227; ETA 168; ETA 177 XXXXX XXXXX XXXXX General Operations Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate Policy and Legislation Branch Our unit received an e-mail on March 25, 1998 from the Business Window unit of the XXXXX Tax Service Office, concerning the Streamlined Accounting Quick Method (the "Quick Method") prescribed by the proposed Streamlined Accounting (GST/HST) Regulations (the "Regulations"). ... A "specified registrant" is defined in subsection 15(1) of the Regulations and generally excludes the following persons: • accountants, or bookkeepers; • financial consultants; • lawyers (or law offices) • actuaries; • notaries public; • listed financial institutions; • audit services; • tax preparation services, or tax consultants; • local authorities designated as municipalities, or municipalities; • not for profit public colleges, school authorities or universities; • hospital authorities; • charities; or • non-profit organizations with at least 40% government funding in the year (i.e., qualifying non-profit organizations). ...
GST/HST Ruling
22 July 2014 GST/HST Ruling 134819R - Revised Rulings for [application of GST/HST to supplies of] […] Stevia Products
22 July 2014 GST/HST Ruling 134819R- Revised Rulings for [application of GST/HST to supplies of] […] Stevia Products Unedited CRA Tags ETA 165, ETA Sch VI, Part III, 1; Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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 Products are sold in [#] formats: […] Stevia Extract (Product A) which comes in packages containing […][varying quantities of] […] gram packets; a package containing […] grams of […][a powdered format of] Stevia Extract – For Baking ([…] Product B); a package of […] grams containing […] packets of […] Stevia Extract […][for hot beverages] (Product C); and a package of […] grams containing […] packets of Stevia […][for cold beverages] (Product D). 2. ... The Product D label states: […][description of uses, benefits and ingredients] * Recommended purpose: Use as an antioxidant and vitamin supplement for the maintenance of good health. * […] RULINGS Based on the facts set out above, we rule that supplies of the Products A, B, and C are zero-rated under section 1 of Part III of Schedule VI to the ETA. ...
GST/HST Ruling
14 March 2012 GST/HST Ruling 142629 - GST/HST Ruling - Application of GST/HST to the sale [...] of coins
The following [coins] [...] will be sold by Coin Seller: • [...][Coins A] • [...] ... The [...] coins come in [...]. 6. [...]. [Quantity to be sold described] 7. [...]. ... Specifically, [...] coins [...] meet the definition of precious metal. ...
GST/HST Ruling
24 January 2018 GST/HST Ruling 156434 - – Amounts paid by various lenders
Specifically, we received the following documents: a) […] (Lender 1) documents: i) […] (the Lender 1 Dealer Agreement), and ii) […] (the Lender 1 Contract); b) […] (Lender 2) documents: i) […] (the Lender 2 Dealer Agreement), and ii) […] (the Lender 2 Contract); c) […] (Lender 3) documents: i) […] (the Lender 3 Dealer Agreement), and ii) […] (the Lender 3 Contract); d) […] (Lender 4) documents: i) […] (the Lender 4 Dealer Agreement), and ii) […] (the Lender 4 Contract); and e) […] (Lender 5) documents: i) […] (the Lender 5 Dealer Agreement), and ii) […] (the Lender 5 Contract). ... The key provisions in the various agreements regarding customer financing are described in […]. ... The Dealer has entered into various Contracts with Customers ([…]) for the sale of motor vehicles. ...
GST/HST Interpretation
11 July 2011 GST/HST Interpretation 122138 - Admissibilité du [...] [le Centre] au remboursement de 83% à titre d'exploitant d'établissement
[cité 1]. [...] 6) Les patients ne passent pas la nuit au Centre et le Centre n'offre pas de soins palliatifs. 7) Les notes complémentaires à la fin des états financiers du Centre pour l'année qui se termine le [jj/mm/aaaa] indiquent que la totalité des revenus du Centre [...] 8) Selon l'Entente [...] 9) Le Rapport de [...] ... Exploitant d'établissement Le paragraphe 259(1) définit un " exploitant d'établissement " comme étant un organisme de bienfaisance, une institution publique ou organisme à but non lucratif admissible, sauf une administration hospitalière, qui exploite un " établissement admissible ". ... Ainsi, si le Centre, à titre d'exploitant d'établissement, effectue des " fournitures connexes " ou des " fournitures de biens ou services médicaux à domicile ", il pourrait également avoir droit à ce remboursement. ...
GST/HST Ruling
8 August 2011 GST/HST Ruling 134819 - Application of GST/HST to supplies of [...] Stevia products
Statement of Facts We understand: 1. [...] Stevia products (the Products) are sold in [...] formats: packages containing [...] called [...] (Product A); packages containing [...] (Product B); and a package containing [...] ... Product A is available in [...] varieties. 3. The Product A label states: [...] ...
GST/HST Ruling
29 June 2011 GST/HST Ruling 127330r - [...] [Tax Status of Condominium Units]
(b) Section [...] lists the type of condominium unit to be supplied as [...]. ... (b) The condominium unit type [...] in section [...] of the Agreement was deleted and [...] was inserted. ... (e) Schedule [...] to the Agreement, titled [...], was deleted and Schedule [...] to the Amendment was added. ...