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GST/HST Interpretation
25 May 2001 GST/HST Interpretation 35710 - Interprétation du mot « immeuble » au sens de la Loi sur la taxe d'accise
Notons que la définition d' " immeuble " comprend également les droits y afférents. Par conséquent, lorsqu'une personne détient un droit consenti sur un immeuble par bail, l' " immeuble " comprendra une partie ou la totalité de la construction louée située dans les limites d'une désignation cadastrale. ... XXXXX Codage national- I-11950-5; 11875-1 2001/06/28 — RITS 25769 — Web Site Design and Maintenance Services ...
GST/HST Interpretation
8 November 2012 GST/HST Interpretation 146651 - – […] [Municipal PSB Rebate claims]
TO [Addressee] FROM Philippe Nault Director, Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch SUBJECT: GST/HST Interpretation – […] [Municipal PSB Rebate claims] This is further to the submission dated [mm/dd/yyyy], made to the Canada Revenue Agency (“CRA”) by […] ([…] [ACo]) on behalf of the […] ([…] [Municipality]). ... The [Municipality] is a registrant with a […] reporting period. Therefore its claim period is each […] reporting period. ... All references are to the ETA unless otherwise noted. 2. […]. ...
GST/HST Ruling
19 August 2011 GST/HST Ruling 137315 - Application of GST/HST to [...] [ABC's] [...] [Fruit] Juice
19 August 2011 GST/HST Ruling 137315- Application of GST/HST to [...] ... The Product is [...] [Fruit] juice. 2. The Product is sold in 500 ml [...] bottles and is non-carbonated. 3. ... The label states [...]. 5. On the website[...] it is stated that: a) [...] ...
GST/HST Ruling
14 July 2022 GST/HST Ruling 193655a - – […] Tax status of common expense fees
The Corporation’s parking building is in very close proximity to [#] […] residential condominium buildings, which also have parking slips. ... There is a shared facilities agreement between the Corporation and the [#] neighbouring condominium corporations to acknowledge shared spaces with respect to the underground parking linked under the […] buildings. ... The Corporation’s only supplies are the supply of parking slips and bicycle storage units to residents of the [#] neighbouring condominium buildings. […]. ...
GST/HST Interpretation
19 May 2017 GST/HST Interpretation 178323 - – […] [Registration of a] Limited Partnership
Section […] of the [LP2] Agreement more specifically explains that [LP1] will make its capital contribution to [LP2] by contributing $[…] cash firstly and fund the remaining balance of its capital contribution of $[…] by way of a set-off of the amount that will be payable on the second closing date by [LP2] to [LP1] pursuant to the […]. 5. ... Subsection […] of the [LP2] Agreement, under the heading […], includes distributions payable by [LP2] to [LP1] of $[…], representing a return of [LP1]’s Capital Contribution in the amount of the cash reimbursement which [LP2] is required to make pursuant to the […] for certain expenses incurred in the course of issuing Partnership interests (such amount hereinafter referred to as the […]). ... Factors to consider include, but are not limited to, the following: * the terms of the partnership agreement; * the nature of the action taken by the partner; and * the partner's ordinary course of conduct. ...
GST/HST Ruling
21 January 2021 GST/HST Ruling 206102 - – [Supplies made by a Charity] […]
[Y] is not a public institution and meets the definition of charity found in subsection 123(1) of the Excise Tax Act. 10. […][Program A] is offered [by X] at [the Venue] an average of […] times per year […], each with a duration of […] days. 11. ... The invoices [issued by Y to X] provide the following breakdown per element: Single room occupancy (# of rooms x # of nights x rate) Double room occupancy (# of rooms x # of nights x rate) Breakfast (catered) (# of participants x rate x number of days) Lunch (catered) (# of participants x rate x number of days) Dinner (catered) (# of participants x rate x number of days) Catered boxed lunch (for off-site excursions) (# of participants x rate) […][Transportation] […] (charged by the hour) […][Activity A] (reserved afternoon seating @ $[…] per person) 16. […] was used for transporting participants to off-site locations […]. 17. ... Both time slots offer […][the same beverage, snack and entertainment]. […] [Time slot 2] also includes a copy of a book […]. 18. ...
GST/HST Ruling
21 June 2013 GST/HST Ruling 139590 - Supply of [...] [Clothing specially designed for use by an Individual with a Disability] [-] [the Products]
(the "Corporation") is a company located in [...] [Participating Province X] [...] that is supplying [the Products]. 2. ... [The Products] are [...] made from [...] [describes product design characteristics and function] 4. ... [types] of [the Product]: [...] 7. [The Product] [types] contain [...] ...
GST/HST Ruling
5 May 2014 GST/HST Ruling 152222 - […] [Public service bodies’ rebate of the provincial part of the HST – whether resident in a province]
The Association is a national organization composed of the provincial associations […] from several [participating and non-participating] provinces […]. ... There are […] directors/ trustees and like officials listed on the Association’s 2012 T1235, Directors/Trustees and Like Officials Worksheet, […]. ... Pursuant to […], […] [the Board of Directors determines the location of the head office] 13. ...
GST/HST Ruling
26 September 2014 GST/HST Ruling 156693 - AND INTERPRETATION – […] [Is a supply made by [the Charity] a service]
According to […], “[the Corporation] is the independent, non-profit organization that […]. [The Corporation] is independent from both the government and […].” 4. ... Schedule 1 to Program #2 Master Agreement indicates that the Charity is to deliver a […] service […] on behalf of the Corporation. ...
Excise Interpretation
3 January 2003 Excise Interpretation 42701 - Tariff Classification: " " Brought in Under Classification 2403.91.10 Not Subject to Customs Duty Equivalent to Excise Duty
3 January 2003 Excise Interpretation 42701- Tariff Classification: " " Brought in Under Classification 2403.91.10 Not Subject to Customs Duty Equivalent to Excise Duty Unedited CRA Tags ETA 23(2) XXXXX XXXXX XXXXX XXXXX Case: 42701January 3rd, 2003 Dear XXXXX This letter is in response to your email XXXXX concerning the importation of a product known as XXXXX and your request for a ruling on the tariff classification of this product. ... Sawab Nekiar, of the Customs Branch's Tariff Division, confirmed that XXXXX are classified under tariff item 2403.91.10 as "homogenized" or "reconstituted" tobacco "... suitable for use as wrapper tobacco. ...