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GST/HST Ruling

30 August 2018 GST/HST Ruling 185770 - – Non-resident insurer's eligibility to register for GST/HST

The Service Agreement provides that the parties are engaged […] in the provision of […] services […]. The services provided by each party are described in Appendix […] which include […]. ... You indicated that the […] activity (Administrative Services) of YCo’s Canadian branch to each of the […] parties under the Service Agreement consists of […] 9. ...
GST/HST Ruling

15 January 2015 GST/HST Ruling 151911R - – […][Application of the GST/HST to the Sale of Real Property]

The Property is legally described as […][the property], with total acreage of [#] acres. * The Property was the only real property owned by your client, other than her primary residence. ... Based on information you have provided, your client’s net profits (losses) during the years the Property was rented to the neighbouring farmer taking into account all the expenses would have been as follows: o From [yyyy] to [yyyy], total net profit for the […] years was $[…]. o From [yyyy] to [yyyy], total net loss for the […] years was $[…]. o From [yyyy] to [yyyy], total net profit for the […] years was $[…]. * In [yyyy], your client incurred an outlay of $[…] for survey and appraisal services. A fee of $[…] for professional services rendered in connection with this HST matter was incurred by your client in [yyyy]. * The Property was capital property of your client and the co-owner. ...
GST/HST Ruling

9 July 2012 GST/HST Ruling 101364 - Application of GST/HST to lift chairs […]

STATEMENT OF FACTS We understand that: 1. […] (The Pharmacy) is a retail pharmacy located in Ontario, that is operated by […] (Corporation). ... The Pharmacy’s […] offers a selection of home medical equipment and supplies, including lift chairs […]. 3. ... According to the promotional material for the products: […] 4. All of the Lift Chairs have the following features: * A […] system to lower an individual to a seated position and raise an individual to a standing position. * […] 5. […] 6. […] 7. […] RULING REQUESTED You would like to know whether: i. ...
GST/HST Ruling

22 July 2014 GST/HST Ruling 134819R - Revised Rulings for [application of GST/HST to supplies of] […] Stevia Products

22 July 2014 GST/HST Ruling 134819R- Revised Rulings for [application of GST/HST to supplies of] […] Stevia Products Unedited CRA Tags ETA 165, 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 [#] formats: […] Stevia Extract (Product A) which comes in packages containing […][varying quantities of] […] gram packets; a package containing […] grams of […][a powdered format of] Stevia Extract For Baking ([…] Product B); a package of […] grams containing […] packets of […] Stevia Extract […][for hot beverages] (Product C); and a package of […] grams containing […] packets of Stevia […][for cold beverages] (Product D). 2. ... The Product D label states: […][description of uses, benefits and ingredients] * Recommended purpose: Use as an antioxidant and vitamin supplement for the maintenance of good health. * […] RULINGS Based on the facts set out above, we rule that supplies of the Products A, B, and C are zero-rated under section 1 of Part III of Schedule VI to the ETA. ...
GST/HST Ruling

15 August 2011 GST/HST Ruling 137575 - Tax status of [...] [Crackers]

Product A is available in [...] flavours: [...]. The [...] have been provided as an example. 2. Product B is available in [...] flavours: [...]. Provided was the [...] as an example. 3. Product A's ingredients are: [...]. 4. Product B ingredients are: [...]. 5. ...
GST/HST Ruling

29 June 2011 GST/HST Ruling 127330r - [...] [Tax Status of Condominium Units]

(b) Section [...] lists the type of condominium unit to be supplied as [...]. ... (b) The condominium unit type [...] in section [...] of the Agreement was deleted and [...] was inserted. ... (e) Schedule [...] to the Agreement, titled [...], was deleted and Schedule [...] to the Amendment was added. ...
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 […]. ...

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