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GST/HST Ruling

27 October 2021 GST/HST Ruling 209595 - – […][Whether a] band-empowered entity

Amended section […] of By-Law […] states, […][that the Board of Directors manages the Organization. ... Section […] of By-Law […] states, in part, […][how a vacancy is filled between AGMs]. 15. Amended section […] of By-Law […] states, in part, […][the composition of the Executive Committee]. 16. ...
GST/HST Ruling

6 July 2021 GST/HST Ruling 213839 - – Sale of vacant land

On [mm/dd/yyyy], you [...] purchased two adjacent parcels of waterfront property (parcels 1 and 2) in [City 1, Province 1]. 2. During the same year, each parcel was subdivided into two, resulting in the following four parcels: * PID [#] (parcel 1-A) * PID [#] (parcel 1-B) * PID [#] (parcel 2-A) * PID [#] (parcel 2-B) 3. On [mm/dd/yyyy], you purchased a parcel of land abutting the other four parcels noted in Fact #2, PID [#] (parcel 3). 4. ...
GST/HST Ruling

11 January 2017 GST/HST Ruling 180458 - Temporary Importation of Racing […] Equipment

The […] will be for use only in racing […]. Following the race, any […] remaining […] will be exported. 5. ... The CBSA has determined that the temporary importation of the racing […] equipment […] [qualifies] for temporary importation […] and these goods are described in items 38 and 41 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations made under the Customs Act. 7. ... RULING REQUESTED You would like to know whether the temporary importation of the racing […] equipment, […] are non-taxable importations for GST/HST purposes. ...
GST/HST Ruling

28 June 2016 GST/HST Ruling 178181 - Temporary Importation of Racing […] Equipment

The racing […] equipment […][is] not for sale, for lease or for further manufacturing or processing while in Canada […]. 6. The […] racing […] equipment, as outlined in fact number 4 above, are goods described in items 38 and 41 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations. ... The CBSA has determined that the temporary importation of the racing […] equipment […] qualify for temporary importation […]. ...
GST/HST Ruling

21 March 2012 GST/HST Ruling 136649 - GST/HST Ruling - Tax status of the supply of [...] [XYZ Juice]

The Product is known generically as [...] 3. The Product is supplied in varying combinations [...] 4. [...] ... The promotional information [...] taken from the Company's website is as follows: [...] 7. [...] 8. ... Pricing of the Product depends upon customer location and [...]. 13. [...]. 14. ...
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

9 November 2017 GST/HST Ruling 181174 - – Application of GST/HST to packages of fresh produce

STATEMENT OF FACTS In review of your submission and the supplemental pictures provided, we understand the following: 1. […] (the Company) is a GST/HST registrant under Business Number […]. 2. The Company is a […] grocery retailer […]. 3. The Company carries five varieties of fresh cut produce (the Products), packaged for sale […]. 4. The five varieties of fresh cut packaged produce are as follows: 1) Fresh cut carrots: The carrots are cut and cleaned and packaged into a […] oz. plastic container […] to allow for the insertion of a small plastic container of vegetable dip. 2) Fresh cut carrots with fresh cut celery: The carrots and celery are cut and cleaned and packaged into a […] oz. plastic container […] to allow for the insertion of a small plastic container of vegetable dip. 3) Large fresh cut carrots with fresh cut celery: The carrots and celery are cut and cleaned and packaged into a […] oz. plastic container […]. ...
GST/HST Ruling

20 June 2024 GST/HST Ruling 193029 - – […][Goods] and delivery services provided through […][the Platform]

STATEMENT OF FACTS We understand the following: 1. […] [The] ([…][merchant]) is operating […] in […][Canada]. 2. ... The relevant provisions of […][the Merchant Agreement] between [the] [merchant] and [the Platform] dated [mm/dd/yyyy] include: […]: […][The agreement is between the merchant and the Platform] […] […]: […][The merchant makes goods available on the Platform] […]: […][The Platform provides the merchant with access to delivery drivers and various services related to the merchant’s sale and delivery of goods. ... Finally, for use of its services, [the Platform] charges a service fee to the [merchant] […]. ...
GST/HST Ruling

11 August 2011 GST/HST Ruling 127020 - Application of GST/HST to [...] membership cards granting access to a social networking website

Statement of Facts From your letter and from subsequent telephone conversations, we understand the following: 1. [...] (the "Supplier") sells memberships for specified time periods that grant full access to a social networking website [...] called [ABC] (the "Website"); 2. ... Membership Cards are produced with a face value of either $[...], $ [...] or $[...], and may be redeemed for a [...] ...
GST/HST Ruling

26 July 2022 GST/HST Ruling 232189 - [Amounts charged as] […] Damages

GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 232189 Business Number: […] Dear [Client]: Subject: GST/HST RULING [Amounts charged as] […] Damages Thank you for your letter of [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to amounts charged to contractors as […] Damages under construction agreements with the […] (City). ... The amount of […] Damages is determined based on the number of calendar days the delay occurred and the […] rate per calendar day as set out in the construction agreement. For example, if construction has been delayed by 5 weekdays and the pre-determined daily rate for […] Damages is $[…], the total amount for […] Damages would be $[…] (5 weekdays x $[…] per weekday). 5. ...

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