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

Schedule [...] to the Sublease identifies the leased premises as Unit [...] within Lot [...], [...], Province of [...]. ... The Schedule to Schedule [...] depicts the location of Unit [...]. It shows that Unit [...] is located in Building [...] on Lot [...], which consists of four units ([...] through [...]). ... In addition, Unit [...] is located in Building [...], which consists of [...] units (numbered [...] through [...]). ...

In this letter, Holdings has indicated that the Agreement in respect of the Unit was executed by […] in trust for […] (Properties) and that Properties is a bare trustee that holds the Unit in trust for Holdings, the beneficial owner of the Unit. ... For purposes of this opinion, we will assume the trust is a bare trust in which Properties holds legal title to the Unit on behalf of the beneficial owner, Holdings). c) The statement of adjustments for the purchase of the Unit by Properties, adjusted as of [mm/dd/yyyy], indicates the following: * consideration of $[…] * GST (at […]%) of $[…] * NRRP rebate of $[…] It appears that […] (the Vendor) has credited the amount of the NRRP rebate against the amount owing by Properties. d) A tenancy agreement (the Lease) between Properties and […] (the Tenant) for the rental of the Unit dated [mm/dd/yyyy]. ... Melissa Mercer Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate     ...

You […] asked […] whether […] supplies of certain yogurt based products are zero-rated or excluded from zero--rating under one of the paragraphs of section 1 of Part III of Schedule VI to the Excise Tax Act (ETA). ... That is, the products are not homogenous.[…], the Company stated that three of its products […] contain […]%,[…]% and […]% yogurt by weight. ... We note that […] products […] contain greater than 50% yogurt by weight. […] these products are characterized as yogurt and are zero--rated for GST/HST purposes provided that they are not sold from an establishment within the store which would result in supplies of such products being taxable under paragraph 1(q). ...

STATEMENT OF FACTS Based on the documentation provided, […], we understand the following: […] * The group policy provided is a group creditor life and accident and sickness insurance policy (the Policy). * The Insurer provides group creditor life and dismemberment, or accident and sickness (disability) insurance for customers and co-signors (the insured) […] who have selected coverage. ... The Policy outlines the information which must be included in the Certificate as well as the limitations and exclusions to the insurance coverage. […] * The Dealer is authorized to complete and provide the Insurer’s certificates of insurance to eligible persons and to collect and remit premiums paid to the Insurer by a customer or customer’s creditor […] in respect of such enrollment. * The Dealer also agrees to:- collect all of the information required by the certificate of insurance;- verify the customer’s identity using government issued photo ID;- retain all records relating to the sale of insurance; and- remit all premiums collected to the Insurer within 10 days after the end of the month in which they were collected; * The […] Dealer’s authority is subject to any underwriting instructions provided by the Insurer and is limited by the terms, conditions, limitations, and exclusions of the group policy. ... Commission […][will] vary between the various Dealers […]. The sample Dealer […] Reports provided showed a commission of […] paid to one particular Dealer, and a commission of […] paid to another Dealer. […]. ...

XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2. ... The numerator is the Canadian points that remain available for sale calculated as [400- (80 x 1/3)- (80 x 1/3) + 240 = 587]. ... The denominator is the World points that remain available for sale calculated as (1200- 80- 80 + 240) = 1280 [x] * Basic resident revenue is the co-payment noted in Fact 16 payable by the residents for the care and services provided to them by XXXXX. ...

9 February 1996 GST/HST Interpretation 11755-11- Application of GST to Transactions Involving Early Payments and Advance Payments Unedited CRA Tags ETA 161                                                                         Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233                                                                         File #: 11755-11(glr)                                                                         s. 161 XXXXX February 9, 1996 Dear XXXXX I refer to your facsimile message of March 30, 1994, addressed to Mr. ... Ryhorchuk GAD #: 288(P&L) Application Team             XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: •   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 Planning Branch 2004/05/03 — RITS 51333 — Temporary Importation of Amusement Rides ...

The Transaction •   C and its advertising agency produce a commercial message in the form of banner ads to be displayed on various Internet web sites. •   C and S meet or confer by other means to discuss and determine on which particular web sites the banner ads will be placed. •   The meetings and communications take place solely in Canada. •   XXXXX. •   XXXXX. •   The web site operator invoices S for the space that was purchased. •   S issues an invoice to C for the space that was purchased at a price which XXXXX. •   S pays the web site operator for the space. •   C pays S. ... In such cases, the layout is as follows. •   XXXXX. •   XXXXX. •   The commercial message actually appears on Web site Y which is hosted on another server. •   Web site X is hosted on a server situated in Canada. •   Web site Y is hosted on a server situated outside of Canada. •   XXXXX. •   Web site Z also may be hosted on a server anywhere in the world. S's activity in respect of any transaction such as outlined above may vary in the following manner: Scenarios •   XXXXX. •   XXXXX. •   XXXXX. ...

. / 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. ... From your telephone conversations we understand the following: • You purchased an on-line voucher for a [...] deal for the promotional price of $138.00 for a [...] deal regularly valued at a higher amount (the amount of $200 was discussed for purposes of the example). • The voucher was redeemed at a [...] retailer for a [...] deal. • In addition to the [...] deal, [...] were purchased and paid in cash- $27.00 • The tax charged was $29.51 (13% x $227.00) • The voucher states that tax [...] will be based on the regular price of the [...]. • You feel that the amount of tax that should have been paid at the time of redemption is; $21.45 ([$138.00 + $27.00] x 13%) Interpretation Requested In addition to receiving general information on the treatment of on-line vouchers, you would like to know the correct amount of tax to be charged on the voucher redemption described above. ... A gift certificate is a device (e.g. voucher, receipt, ticket): • that usually has a monetary value or is for a supply of property or service, • that can be redeemed on the purchase of property or a service from a particular supplier; i.e. the supplier agrees to accept the device as consideration, or a part thereof, towards the purchase of property or a service, • for which consideration was given, and • that has no intrinsic value. ...