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GST/HST Ruling
13 June 2013 GST/HST Ruling 145577 - Application of GST/HST to [...] [ACo] Snack Crackers
Product A is sold in a [...]. 7. The contents of Product A are [...], with [...] flavour packaged loosely [...]. 8. ... Product B is sold in a [...]. 12. The contents of Product B are [...], with [...] flavour packaged loosely [...]. 13. ... The contents of Product C are [...], with [...] flavour packaged loosely [...]. 18. ...
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 Ruling
2 May 2011 GST/HST Ruling 132613 - Application of the GST/HST to insurance [...] services
Article [...] of the Agreement, states that [...] 6. The Insurance [...] ... Typically, the sequence of events is as follows: • [The Company] salesperson [...] closes a sale [...]. • [The Company] salesperson then asks the [...] ... If the [...] Customer meets the credit criteria for the [...] Card then the [...] ...
GST/HST Ruling
18 April 2011 GST/HST Ruling 133041 - Temporary Importation - Racing [...] Equipment
18 April 2011 GST/HST Ruling 133041- Temporary Importation- Racing [...] ... The [...] [(Company)] is a non-resident located in [...] [Country X] and runs [...]. [...] 2. The [...] will each be holding [...] events in [...] [Province X] [...] 3. [...] the [Company] intends to temporarily import: [...] 4. ...
GST/HST Ruling
27 August 2013 GST/HST Ruling 151465 - [...] hockey camp
[ACo] provides a [...] hockey camp which it markets as [...] (Package 1) and which takes place [...] ... Package 1 includes [...] short-term accommodation in Canada at [...] in [...] ... Package 2 includes [...] short-term accommodation in Canada at [...] in [...] ...
GST/HST Ruling
20 March 2018 GST/HST Ruling 179646 - – Application of the provincial point-of-sale rebate [for printed books] to the supply of […][publications]
The Company is a distributor and a distributing agent for various […] products and publications. 3. […] 4. […] offers […][publications] that […] 5. ... In terms of size, the [publication] is […]" wide and […]" long. ... Product B consists of […]. […] and is printed on […] loose-leaf style page containing […]. […] pages are available for replenishing frequently […]. ...
GST/HST Ruling
17 September 2012 GST/HST Ruling 128262 - AND INTERPRETATION – […][food supplied in variety Pre-Pack]
The Pre-Pack is sold by […] (the manufacturer). 2. You have described the Pre-Pack as follows: * A pre-packaged assortment of meals and snacks […]. * It is sold by the manufacturer as a single stock keeping unit (sku) containing an assortment of [#] different individual skus packaged and wrapped in a display ready box which is typically placed in the centre aisle of the retail location and unwrapped. * When taking into account the products included in the Pre-Pack, […]% of the products are taxable and not zero-rated based upon the retail value of the products. * The Pre-Pack is sold as a single sku for a single price. 3. ... In [correspondence] dated [mm/dd/yyyy], […], an employee of the manufacturer, provided the following additional information: […] […][The employee] also provided the following information which lists the components of the Pre--Pack and the wholesale as well as the retail prices: […] Retail Wholesale Total Value: taxable product $[…] $[…] Total Value: taxable + zero-rated $[…] $[…] Percentage Taxable […]% […]% 5. In the above Pre-Pack breakdown you have stated the tax status of each of the [#] products included in the Pre-Pack. […] 6. […]. 7. ...
GST/HST Ruling
20 February 2012 GST/HST Ruling 136623 - GST/HST Ruling - Application of GST/HST to [...] [ABC] kits [a single supply of ingredients]
The Product is sold in a [...] box and consists of three elements: [...]. 2. [...] [Element 1] are in their original packaging from the supplier ([...] grams per [...]). 3. [...] ... Per the suggestion on the Product package [...]. 6. One [ABC] kit makes [#] individual [...]. ...
GST/HST Ruling
29 July 2015 GST/HST Ruling 161501 - – […][Baked Snack]
The Product contains bite sized pieces that are […], each piece approximately […] thick, […] wide and […] long. 2. ... The […] flavored Product has the following ingredients: […] 13. […]. 14. ... The Product: * has a salty and savoury taste; * is crispy and crunchy in texture; * is baked; * consists of small, sliced pieces, * is packaged in a bag similar to snack foods; * can be consumed directly by just opening the bag; and * is marketed with words such as […]. ...
GST/HST Interpretation
6 May 2019 GST/HST Interpretation 194986 - – […][Services of a Managing General Agent]
6 May 2019 GST/HST Interpretation 194986- – […][Services of a Managing General Agent] Unedited CRA Tags ETA Part IX, 123(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. ... INTERPRETATION GIVEN […]. […]. […]. We understand that generally under an agreement between a insurer and an [MGA], the [MGA] follows the insurer’s guidelines to recruit, train, advise and monitor independent licensed insurance agents. ... Future changes to the ETA, regulations, or the CRA’s interpretative policy could affect the interpretation or the additional information provided herein. […]. […]. ...