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GST/HST Ruling
3 August 2011 GST/HST Ruling 137201 - [...] loyalty program
A [...] Agreement dated [mm/dd/yyyy], in which [...] ("[...] [FinanceCo") agrees with [...] ... On [mm/dd/yyyy], [the Company] and [...], namely [...], [Organization A], [...] ... Under Appendix [...], [the Company] may [...] 25. While the purpose of the [...] 26. ...
GST/HST Interpretation
12 August 2019 GST/HST Interpretation 200527 - Parrainages de […] [l’Organisme]
[L’Organisme] a créé une nouvelle plateforme Web, […], pour produire et diffuser des vidéos […]. ... [L’Organisme] s’engage à: produire une capsule sur l’événement qui sera diffusée sur le site web […] et sur ses autres plateformes numériques sans limite de temps ni de territoire […] diffuser en rotation sur son site Web, entre des dates déterminées, un maximum non garanti d’impressions d’une publicité type « tuile » conçue par le partenaire […] […][fournir des espaces sur les ondes télévisuelles pour un message publicitaire produit par le partenaire […] […]. ... [L’Organisme] s’engage à: produire une ou plusieurs capsules sur l’événement ou les activités du partenaire qui seront diffusées sur le site Web […] sans limite de temps ni de territoire et sur ses autres plateformes numériques […] […][fournir des espaces aubaines sur les ondes télévisuelles pour un message publicitaire produit par le partenaire] […] diffuser entre des dates déterminées un certain nombre d’impressions d’une publicité type « tuile » sur le site de [l’Organisme] […] et d’une publicité type « îlot » sur le site Web […] […]; la tuile et l’îlot sont produits par le partenaire publier dans Facebook, Twitter, etc. sur le compte […] des renseignements sur le partenariat […] verser au partenaire un montant d’argent équivalent à la visibilité accordée et qui est détaillée à […] remettre un […] Prix […] d’une valeur à déterminer […] etc. […] Il n’est pas clair si le montant d’argent mentionné à l’article […] et celui sous la rubrique […] sont les mêmes. ...
GST/HST Interpretation
12 February 2018 GST/HST Interpretation 167422r - – Eligibility of corporations to make an election under section 156
12 February 2018 GST/HST Interpretation 167422r- – Eligibility of corporations to make an election under section 156 Unedited CRA Tags ETA Part IX: 123,128,156 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 ownership structure of the corporations is as follows: Hold Co. | \ | \ US 2 US 3 | | US 4 US 5 | |-------------------- | | C 1 C 2 | | C 3 C 4 The ownership structure on the left side consists of C3 of which qualifying voting control is held by, and the required shares are owned by, C1 of which qualifying voting control is held by, and the required shares are owned by, US4 of which qualifying voting control is held by, and the required shares are owned by, US2 of which qualifying voting control is held by, and the required shares are owned by parent Hold Co. ...
GST/HST Ruling
6 June 2018 GST/HST Ruling 187190 - – […][Conference to be held in 2018]
Section […] – other sponsors may be listed in [the Conference] literature, but less prominently than […] [“the Organization”], and not in association with […] [the “title” of the Conference]. ... The following areas will be represented in the scientific program of [the Conference]: […] Registration fees (in US$) will range, depending on when an individual registers for [the Conference], from $[…] to $[…] for members of [the Organization] and its affiliated societies, or $[…] to $[…] for non-members. ... Further, only [#] of [the Organization’s] [#] total members are residents of Canada. ...
GST/HST Ruling
29 July 2011 GST/HST Ruling 95868 - [...] loyalty program [for credit card holders]
(" [...] [Organization A]"). We understand that [...]. In [...] ... A [...] Agreement dated [mm/dd/yyyy], in which [...] ("[...] [Finance Co]") agrees with [...] ... Except as otherwise provided in Schedules [...] and [...], payment of [...]. 9. ...
GST/HST Ruling
14 June 2013 GST/HST Ruling 145689 - Tax Status of [...] [the Product]
The Product is currently sold [...] in [#] flavours: [...]. 5. The Product is packaged loosely in a [...] gram bag [...]. 6. The representative has provided sample bags of the [...] flavour ([...] grams) and the [...] flavour ([...] grams) for our review. 7. ... The [...] flavour of the Product has the following ingredients: [...]. 11. [...]. 12. [...]. 13. [...]. 14. ...
GST/HST Ruling
29 May 2012 GST/HST Ruling 135930 - Supply of […] [ABC] Services
[The Company] provides [ABC] services for the purpose of […]. [The Company] is registered for GST/HST purposes. 2. […] 3. […] 4. The […] [ABC service] […] is performed at [the Company’s] […] in [City 1, Province X]. 5. Once the [ABC service] is completed, [the Company] sends a report […] 6. […]. […] [the Company] may charge and receive payment for the [ABC] services from […] [the individual] or […]. ...
GST/HST Ruling
31 October 2011 GST/HST Ruling 136392 - GST/HST RULING - Application of GST/HST to [...] easements
([Act A]) of [...] [Province X], and [...] (the Agreement) between [...] ... If the transaction is subject to [...] [GST/HST], then such [GST/HST] shall be in addition to and not included in the purchase price. c) The purpose and intent of the Agreement, as outlined in Article [...], is [...]. d) Article [...] provides that [...]. In Section [...] of Article [...], "Term" means [...]. e) Article [...] provides that [...] f) Article [...] states that [...] ...
GST/HST Ruling
19 January 2017 GST/HST Ruling 172004 - Application of the GST/HST to contributions [made by an employers’ Organization] to the […] Trust Fund [pursuant to a collective agreement]
Subsection […]: When a registered employers’ organization and a group of trade unions enter into a collective agreement, the collective agreement is binding on * the employers referred to in section […], * the employees of the employers referred to in […], * the registered employers’ organization insofar as the terms and conditions of the collective agreement apply to it, and * the group of trade unions and each trade union within the group. 3. ... Thereafter, when employers remit the […] per hour, […] will be on behalf of the employer and […] will be on behalf of the employee. * The contributions for workforce development initiatives will then be forwarded to […][the Trust Fund]. ... Smith Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 […] 2 […] 3 […] ...
GST/HST Ruling
18 April 2013 GST/HST Ruling 141944 - Point-of-sale rebate on [...] books
The back page of Product 1 has a [...] Product 1 has an ISBN number. The back cover of Product 1 has [...]. [...]. ... The back cover has [...]. [...] Product 3 Product 3 is in the form of a hardcover book, [...] ... It contains [#] pages with printed words and images. The back cover of Product 3 has [...] [...] ...