Search - 制暴无限杀机 下载

6 July 2012 GST/HST Ruling 142921- Section 150 election […] Unedited CRA Tags ETA 150, ETA 240(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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 142921 July 6, 2012 Dear [Client]: Subject: GST/HST RULING Section 150 election […] Thank you for your letter of May 15, 2012, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to an election under section 150 of the Excise Tax Act (ETA) and […] (the Taxpayer). ... Yours truly, Doris McMullan Insurance and ITC Allocations Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate ...

16 March 2018 GST/HST Ruling 158124- – Carrying on business in Canada Unedited CRA Tags ETA Part IX: 143(1); ETA Sch VI: Part V Sec. 5, Part V Sec. 7 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. ... USco also acquires […]([…][One-Time Services]) from Canco for a separate fee. […]. 6. ... The following is a list of the various [information services] subscriptions offered by USco to Canadian Customers: […] 10. ...

1 March 2018 GST/HST Ruling 183033- – Adjustment services provided to […][the Person] Unedited CRA Tags ETA Part IX: 123(1); ETA Sch V: Part VII 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. ... We understand that […] (the Company) provides adjustment services to the […]([…][the Person]). ... The services provided by the Company to [the Person] are all in respect of claims against [the Person] within [the Person]’s retention limit in the […] Insurance policy issued to [the Person] by an insurer. ...

22 July 2014 GST/HST Ruling 140263R- Revised Ruling- Application of GST/HST to supplies of […] Stevia Products Unedited CRA Tags 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 three formats: […]. 2. Product A is available in [various flavours]. 3. ... The […] website states the following: […][uses and benefits described]. ...

12 December 2017 GST/HST Ruling 176138- – Law enforcement services Unedited CRA Tags ETA 123; ETA Sch V, Part VI, 20(g) 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. ... Under the terms of the Service Agreement, the parties agree that: [Municipality C] will use the Officer for [#] hours per week; [Municipality C] will pay [Municipality A] the hourly rate at which [Municipality A] is remunerating the Officer, plus a […] premium to cover the costs of benefits and vacation time, plus GST/HST; [Municipality C] will pay [Municipality A] for any mileage incurred by the Officer while working in [Municipality C]; [Municipality A] will invoice [Municipality C] on a monthly basis for each hour worked by the Officer, to a maximum of [#] hours per year; in the event of prosecution, each party is responsible for legal costs arising in their own area; and [Municipality C] will maintain insurance to cover the Officer and his/her related performance or non-performance, for the entire term of the agreement. 9. ... Yours truly, Marlon Latchana Senior Rulings Officer Municipal Sectors Unit Public Service Bodies and Governments Division Excise and GST / HST Rulings Directorate ...

13 August 2018 GST/HST Ruling 181651- – Instructing individuals in the four elements of the International English Language Testing System test Unedited CRA Tags ETA Sch V, Part III Sec. 11, Part III Sec. 9 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 181651 Business Number: […] Dear [Client]: Subject: GST/HST RULING Instructing individuals in the four elements of the International English Language Testing System test Thank you for your letter received on [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to instruction in preparation courses for the International English Language Testing System test (IELTS test). ... STATEMENT OF FACTS The following information was provided in your fax of [mm/dd/yyyy], and during our telephone conversation on [mm/dd/yyyy]: 1. […] (the Business) was established to provide tutorials on the IELTS test on a one-on-one or one-on-two basis to individuals who are in Canada to prepare them to write the IELTS test. 2. ...

13 August 2018 GST/HST Ruling 183260- – International English Language Testing System and Diplôme d'études en langue française Unedited CRA Tags ETA Sch V, Part III Sec. 11, Part III Sec. 9 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 183260 Business Number: […] Dear [Client]: Subject: GST/HST RULING International English Language Testing System and Diplôme d'études en langue française Thank you for your letter of [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (the GST/HST) to supplies of services of instruction in preparation courses for the International English Language Testing System (the IELTS) and Diplôme d'études en langue française (the DELF) tests. ... In [yyyy], more than […]% of your business activity consisted of tutoring or teaching French or English as a second language. 5. ...

20 November 1998 GST/HST Ruling HQR0001416- Tax Status of Drug & Alcohol Level Determination GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5XXXXXAttention: XXXXX XXXXX Case: HQR0001416Business Number: XXXXXNovember 20, 1998 Subject: GST/HST APPLICATION RULING Tax Status of Drug & Alcohol Level Determination Dear Mr. ... Slee MD & Debra A. Slee, JD defines "diagnostic" to mean: "done for the purpose of assisting in the making of a diagnosis" Based on the information provided to this office, we understand the intent of your drug and/or alcohol testing program is to help maintain a drug free workplace, improve productivity, reduce absenteeism, reduce accident rates, lower insurance rates etc. ... Dixon, MHA., CHE Municipalities & Health Care Services Unit Public Service Bodies and Governments Division GST/HST Rulings and Interpretations Directorate c.c.: Enikö Vermes Lance Dixon XXXXX XXXXX Encl.: (Nil) Legislative References: Excise Tax Act (ETA) NCS Subject Code(s): R-11865-17; 11865-21 ...

6 August 2015 GST/HST Ruling 170955- – Supply of Psychotherapy Services Unedited CRA Tags ETA 165(1), ETA 165(2), ETA Sch V, Part II, 7; 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 170955 Business Number: […] Dear [Client]: Subject: GST/HST RULING Supply of psychotherapy services Thank you for your [correspondence], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of psychotherapy services. ...

26 September 2014 GST/HST Ruling 156889- – Tax status of […][dental loupe] Unedited CRA Tags ETA Sch VI, Part II, 9; 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 156889 Business Number: […] Dear [Client]: Subject: GST/HST RULING Tax status of […][dental loupe] Thank you for your letter of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a product called the […][dental loupe]. ...