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

The Society provides a wide range of services to seniors in the […] [City A], […] [Province A] area, from low income housing to long-term residential care for seniors with complex care needs. […] The Society is registered for GST/HST purposes and has been assigned the business number […]. ... In that regard, the 2005 Federal Budget document, 2005 Budget Plan Annex 8 Tax Measures: Supplementary Information, contains the following comments: The proposed measure, which accommodates the significant variations in health care delivery models across the country, will expand the 83-per-cent rebate to eligible facilities and entities that belong to the following categories: •     Ambulatory care hospitals, which currently do not qualify for the hospital rebate because they do not have in-patient beds, and day surgery clinics. •     Cancer clinics and other specialized clinics that provide care such as mental health or HIV programs. •     Community health centres. •     Facilities that offer high-level therapeutic care. •     Organizations that provide medical care to individuals in their homes. •     Regional health authorities that support the delivery of health care within their regions. •     Entities that provide ancillary support, such as laboratory and diagnostic services and centralized laundry and in-patient meal services, to health care facilities. ... Ensemble de procédés de traitement.     ...

On the label, one can find the following indications: •   real milk chocolate with roasted almonds for fondue or real milk chocolate for fondue •   recipe for two servings of chocolate fondue: XXXXX 35% cream XXXXX chocolate (with or without almonds) fresh fruits Slowly warm up cream. ... The wrapper carries the following information: On the front of the label: •   The weight of the bar- XXXXX •   The price- XXXXX •   The message XXXXX •   XXXXX •   All of the above text messages are provided in English and French •   Prominently displayed is the name of an organization "XXXXX XXXXX and the phrase XXXXX •   The website for the group XXXXX On the back of the label: •   The fondue recipe described above •   XXXXX •   The address of the organization featured on the front is enclosed in a box: XXXXX •   the phrase "Made in Canada" along with a Maple Leaf symbol •   A list of ingredients and allergy information •   With the exception of the address, all the information is provided in English and French Interpretation Requested You are asking us to confirm that the supply of the above-described bars of chocolate is considered not taxable under the GST/HST. ... For your information, I am enclosing a copy of our current publication, Ch. 4.3 " Basic Groceries ", since Memorandum 300-3-3, which you referred to in your letter, is now obsolete. ...

You have stated that the Charity has a permanent establishment in the following provinces: • Ontario, • Nova Scotia, • British Columbia, • Alberta, • Manitoba, • Saskatchewan, • New Brunswick, • Prince Edward Island, and • Newfoundland and Labrador. ... The provincial rebate factor for a charity resident in: • Ontario is 82%. • Nova Scotia is 50%. • New Brunswick is 50%. • Newfoundland and Labrador is 50%. • Prince Edward Island is 35%. ... To determine the provincial part of the HST, multiply the HST paid or payable by: • 7/12 for those purchases taxed at 12%; • 8/13 for those purchases taxed at 13%; • 9/14 for those purchases taxed at 14%; • 8/14 for those purchases taxed at 14% before the 2008 rate change; or • 10/15 for those purchases taxed at 15% after the 2010 Nova Scotia rate change. ...

These directors are to be appointed or elected as follows: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 7. XXXXX current Board of Directors includes XXXXX Directors comprised as follows: •   XXXXX •   XXXXX •   XXXXX 8. ... Where a municipality owns at least 90 % of the shares or capital of an organization or the assets of an organization are vested in the municipality in the event of the organization's dissolution, the organization will be considered to be owned by the municipality. ...

22 March 1996 GST/HST Interpretation 11650-1[3]- Real Property Unedited CRA Tags ETA 165; ETA 169; ETA 171; ETA 221; ETA 228; ETA 232; ETA 268                                                                         File #: 11650-1(glr)                                                                         s. 165, 169, 171, 221, 228, 232, 268 OFFICER: Garry L. Ryhorchuk Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233 XXXXX March 22, 1996 I refer to Ms. ... Ryhorchuk GAD #: 1271(REG) Imposition Team ...

Travel Agency's books and records: Invoice to customer Air fare $500.00 HST     75.00 Total Air fare   575.00 Hotel Accommodation   200.00 GST     14.00 Total Hotel Accommodation   214.00 Total Payable by customer $789.00 Invoice to air carrier Commission earned $50.00 HST     7.50 Total Payable by air carrier $57.50 Invoice to hotel Commission earned $30.00 HST     4.50 Total Payable by hotel $34.50 Travel agency's GST/HST return: GST/HST collectible $12.00 Input tax credits (GST/HST paid out)    0.00 Total GST/HST remittance $12.00 Travel agency's statement of account: Total collected from customer on behalf of air carrier and hotel   789.00 Less commissions earned and applicable HST     92.00 Amount to be forwarded $697.00 Air Carrier's books and records: Revenues: Air fare $500.00 HST     75.00 Total Air fare $575.00 Expenses: Travel agency's commission on air fare $50.00 HST     7.50 Total Payable to travel agency $57.50 Air carrier's GST/HST return: GST/HST collectible $75.00 Input tax credits (GST/HST paid out)     7.50 Total GST/HST remittance $67.50 Hotel's books and records: Revenues: Hotel accommodation $200.00 GST     14.00 Total Payable by travel agency $214.00 Expenses: Travel agency's commission on hotel accommodation $30.00 HST     4.50 Total Payable to travel agency $34.50 Hotel's GST/HST return: GST/HST collectible $14.00 Input tax credits (GST/HST paid out)     4.50 Total GST/HST remittance $  9.50 The latter portion of each response will provide general statements on each scenario. ... Travel Agency's books and records: Invoice to customer Air fare $500.00 GST     35.00 Total Air fare   535.00 Hotel Accommodation   200.00 HST     30.00 Total Hotel Accommodation   230.00 Total Payable by customer $765.00 Invoice to air carrier Commission earned $50.00 GST     3.50 Total Payable by air carrier $53.50 Invoice to hotel Commission earned $30.00 GST     2.10 Total Payable by hotel $32.10 Travel agency's GST/HST return: GST/HST collectible $5.60 Input tax credits (GST/HST paid out)   0.00 Total GST/HST remittance $5.60 Travel agency's statement of account: Total collected from customer on behalf of air carrier and hotel $765.00 Less commissions earned and applicable GST     85.60 Amount to be forwarded $679.40 Air Carrier's books and records: Revenues: Air fare $500.00 GST     35.00 Total Air fare $535.00 Expenses: Travel agency's commission on air fare $50.00 GST     3.50 Total Payable to travel agency $53.50 Air carrier's GST/HST return: GST/HST collectible $35.00 Input tax credits (GST/HST paid out)     3.50 Total GST/HST remittance $31.50 Hotel's books and records: Revenues: Hotel accommodation $200.00 HST     30.00 Total Payable by travel agency $230.00 Expenses: Travel agency's commission on hotel accommodation $30.00 GST     2.10 Total Payable to travel agency $32.10 Hotel's GST/HST return: GST/HST collectible $30.00 Input tax credits (GST/HST paid out)     2.10 Total GST/HST remittance $ 27.90 General comments on Scenario 2: The customer is required to pay the HST and the GST. ... Portion of the price that is attributable to the air fare (supply made in Nova Scotia) $500.00 HST     75.00 Sub-total $575.00 Portion of the price that is attributable to the hotel accommodation, car rental and meals (supplies made in British Columbia): $   500.00 GST        35.00 Sub-total $   535.00 Total payable by customer $1,110.00 Invoice to tour operator Commission earned $100.00 HST     15.00 Total Payable by tour operator $115.00 Travel agency's GST/HST return: GST/HST collectible $15.00 Input tax credits (GST/HST paid out)     0.00 Total GST/HST remittance $15.00 Travel agency's statement of account: Total collected from customer on behalf of tour operator $1,110.00 Less commission earned and applicable HST      115.00 Amount to be forwarded to tour operator $   995.00 Tour Operator's books and records: Revenues: Tour package sold for $1,000.00 Portion of tour package where HST applies: ($1,000 x 50%) $   500.00 HST        75.00 Sub-total $   575.00 Portion of tour package where GST applies: ($1,000 x 50%) $   500.00 GST        35.00 Sub-total $   535.00 Total $1,110.00 Expenses: Travel agency's commission on tour package $100.00 HST  15.00 Total Payable to travel agency $115.00 Tour operator's GST/HST return: GST/HST collectible $110.00 Input tax credits (GST/HST paid out)     15.00 Total GST/HST remittance $  95.00 General comments on Scenario 5: The customer is required to pay the HST and the GST. ...

. •   The product is a concentrated XXXXX juice. •   The product comes in XXXXX ml bottles (XXXXX oz.) •   The product contains citric acid, sodium benzoate and potassium sorbate. •   The recommended use of the product is to take XXXXX in XXXXX of purified water or juice daily, or drink pure. •   The product is best taken on an empty stomach. •   The bulletin states; "Most people drink XXXXX either undiluted or mixed with a fruit juice. ... " •   The bulletin lists the benefits of the products as follows: •   Regenerates cells •   XXXXX •   Maintains and moisturizes skin •   Penetrates to the dermis. •   Anti-inflammatory, antiviral, antibacterial, antifungal. •   Good for the digestive tract. ...

Nous comprenons que: •   XXXXX (le « preneur ») a conclu une entente pour louer l'aéronef suivant de XXXXX (le « bailleur »), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation XXXXX XXXXX XXXXX XXXXX •   Le contrat de location commence XXXXX et se termine en XXXXX. •   L'aéronef sera importé à l'aéroport XXXXX et sera exporté le XXXXX. •   Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ... Patrick McKinnon Gestionnaire Unité des questions frontalières Division des opérations générales et des questions frontalières Direction de l'accise et des décisions de la TPS/TVH 2007/04/03 — RITS 50644 — Government Funding ...

Nous comprenons que: •   XXXXX (le « preneur ») a conclu une entente pour louer l'aéronef suivant de XXXXX (le « bailleur »), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation XXXXX XXXXX XXXXX XXXXX •   Le contrat de location commence le XXXXX et se termine le XXXXX. •   L'aéronef sera importé à l'aéroport XXXXX et sera exporté le XXXXX. •   Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ... Carolle Mercier Agente technique Unité des questions frontalières Division des opérations générales et des questions frontalières Direction de l'accise et des décisions de la TPS/TVH 2007/05/01F — RITS 91762 — Valeur de l'importation temporaire d'un aéronef loué ...

1 March 1996 GST/HST Interpretation 11650-2- Approval and Acceptance of Annual Blended Rates for the Purposes of Claiming Input Tax Credits (ITC's) Under the Excise Tax Act (the Act) Unedited CRA Tags ETA 169; ETA 141.01                                                                         File #: 11650-2(on)                                                                         c.n. 2486(GEN)                                                                         s. 169 & 141.01 XXXXX March 1996 Dear Sir: I refer to your letter of June 8, 1995, requesting the approval and acceptance of annual blended rates for the purposes of claiming input tax credits (ITC's) under the Excise Tax Act (the Act). ...