Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

Included in the XXXXX purpose and objects are: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX In its financial statements for the fiscal year ending XXXXX, the XXXXX receives the majority of its revenues from the following sources: •   membership fees; •   XXXXX reimbursements; and •   interest income. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX The Associations were required to pay to the Minister a total of $XXXXX for the XXXXX season. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Interpretation Given Based on the information provided, we have the following comments on the amounts included in the annual invoices to the XXXXX members. ...

La TVH s'applique dans les provinces participantes aux taux suivants: 13 % en Ontario et 15 % au Nouveau-Brunswick, à Terre-Neuve-et-Labrador, en Nouvelle-Écosse et à l'Île-du-Prince-Édouard. ... Nous comprenons que l’acquéreur, un fabricant de […] résidant au Québec, acquiert de la société […] (« le fournisseur »), une société résidant aux États-Unis inscrite aux fins de la TPS/TVQ, du […] pour consommation, utilisation ou fourniture dans le cadre de ses activités commerciales. ... À cet effet, l’acquéreur a retenu les services de la société […] (« le courtier »), une société montréalaise de courtage en douanes, la demandant d’agir pour son compte afin d’effectuer le dédouanement des biens au moment de leur importation au Canada et de payer la taxe imposée par l’article 212. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... You intend to temporarily import the following amusement rides to be used at the XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Legislation Branch 2005/09/26 — RITS 63693 — Tax-paid ...

As a non-profit organization, [the Association] would also meet the definition of “public sector body” for GST/HST purposes. 2) [The Association] is a GST/HST registrant and its GST/HST number is […]. 3) [The Association] was founded in [yyyy], incorporated in [mm/yyyy], and is a member driven organization […]. 4) There are approximately [#] members, most of which are […]. ... The rest are associate members that are also involved in the […] industry, such as […], etc. 5) [The Association] holds events yearly, some of which offer sponsorship opportunities to its members. ... Bronze – $[…] b. Silver – $[…] c. Gold – $[…] d. Diamond – $[…] In exchange for sponsorship money, [the Association] provides signage with the sponsor’s name (larger consideration means a larger banner sign), print material, verbal mention at the dinner, and inclusion in the newsletter (published three times a year). ...

Fees Charged to Seller Livestock sold at auction No tax to be collected: When livestock is sold at auction on behalf of the seller, the CRA's position is that a registrant livestock auctioneer is not required to collect the GST/HST on the following charges to the seller, as they all form part of the auctioneer's service to the seller: •   selling services, including charges for: •   ear tagging; •   branding; •   pregnancy testing; •   feed; •   straw; and •   hay. Livestock not sold at auction Tax to be collected The following fees/charges invoiced to a seller for livestock that are presented for auction but not sold are subject to either the GST rate of 6% or the HST rate of 14%, as applicable: •   auctioneer's services, including charges for: •   passing charge; •   ear tagging; •   pregnancy testing; •   branding; •   feed; •   straw; and •   hay. ... Fees Charged to Buyer Tax to be collected •   branding; •   weighing; and •   feed and yardage; As previously noted, in the CRA's view, straw, hay and/or feed are usually not provided separately to a buyer. ...

Facts Provided: •   Value of the new vehicle: $20,000 •   Value of the trade-in vehicle: $20,000 •   Lien on the trade-in vehicle: $18,000 •   Lease payments on the new vehicle: $300/mth Department's assumptions: •   The customer is a non-registrant and the dealer is a registrant; •   Lease period on the new vehicle: 48 months •   Residual value on the leased new vehicle: $8,000 •   Money factor (interest rate): 0.0% Response requested: (i) GST charged on the monthly lease payments- 7% x ($20,000- $20,000- $8,000) / 48 months: Nil Example #3: Accommodation sale. Facts provided: •   A non-registrant vendor wishes to sell their vehicle to a non-registrant purchaser; •   The vendor sells the vehicle to a dealer as a trade-in and purchases a new vehicle from that dealer; •   The dealer sells the trade-in vehicle to the purchaser; •   Sale price of the new vehicle: $20,000 •   Value of the trade-in vehicle: $  5,000 •   Sale price of the trade-in vehicle to the purchaser: $  5,000 Department's assumption: •   The dealer is registered for the GST. ... Facts provided: •   Purchase price of the new vehicle: $20,000 •   Residual value of the old leased vehicle: $  5,000 •   Value of the old leased vehicle: $  7,000 Department's assumptions: •   The non-registrant exercises the buy-out option on the old leased vehicle; •   The registered dealership accepts a trade-in of $7,000 for the old leased vehicle. ...

. / 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. ... Place of supply – Services Prior to determining if the GST/HST applies to a particular transaction, it is necessary to establish whether the supply is made in or outside Canada. ... Please refer to Appendix A of GST/HST Memorandum 4.5.1, Exports – Determining Residence Status, for additional information. ...

[Country X] claimed a FCTIP rebate of $[...] as the organizer of a foreign convention. [...]. * A list of the attendees for the meetings that took place at [City 1, Province 1] during the period from [mm/dd/yyyy] to [mm/dd/yyyy]. ... All the attendees were non-residents. * [...] the purpose of the meetings was for [Company B] and [Company C] to host their [...] clients so that they could showcase their [...] products to them. * The program agenda for the meetings that took place during [...]. [...]. ... The [...] program agenda that was provided in your submission includes only [#] meetings for the [clients]: [...] to discuss, showcase and train the [clients] on the new products that [Company B] and [Company C] are offering. ...

(" le détaillant ") voudrait savoir comment la Loi sur la taxe d'accise (" LTA ") s'applique à la fourniture d'extraits liquides de plantes médicinales. ... Le seul fait que les produits consommés pour ces effets bénéfiques sont ingérés dans le corps en mangeant ou en buvant ne fait pas en sorte qu'ils soient visés par le sens de " aliment " ou " boisson ". ... Toutefois, l'absence d'une DIN ne signifie pas nécessairement qu'un produit est considéré comme un " aliment " ou une " boisson ". ...

The product information sheet indicates that the Product is: •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. 7. ... Results from independent market research as provided on the product information sheet indicates that: •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. ... Yours truly, Nicole Thomas, CMA Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/12/23 — RITS 56819 — Temporary Importation of Amusement Rides ...