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 example is [...] (the Product), supplied by [...] (the Company), of [Country X]. ... The Product weighs [...] pounds, contains [...] cases of various food items or ingredients, and [...] and a cookbook [...] for a total of [...] cases. ... Regarding [...], our research has shown that the [...] contain [...] and, among other ingredients, artificial flavour. ...

27 February 1996 GST/HST Interpretation 11640-3[15]- Export of an Automobile Unedited CRA Tags ETA 252(1)                                                                         Fax #: (613) 990-1233                                                                         File #: 11640-3(glr)                                                                         ss. 252(1) XXXXX February 27, 1996 Dear XXXXX I refer to your facsimile message of February 1, 1996, addressed to Mrs. ... Nanner        GAD #: 2726(GEN) G. Ryhorchuk XXXXX ...

We understand that: •   XXXXX is resident in Canada and is registered for GST/HST purposes XXXXX. •   XXXXX. •   Canadian customers can order goods, which will be delivered to the address of their choice. XXXXX. •   XXXXX. •   XXXXX. •   After delivery of the goods to the destination, XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/06/09 — RITS 61357 — Paying or Crediting an Amount on Account of the Short-term Accommodation Rebate ...

15 November 1996 GST/HST Interpretation 11690-8[1]- Registration of Non-Resident Corporation Unedited CRA Tags ETA 123(1) permanent establishment; ETA 132(2)                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX                                                                                 File #: 11690-8(glr) XXXXX                                                                                 HQR0000122 XXXXX                                                                                 ss. 123(1), 132(2) XXXXX ATTENTION: XXXXX November 15, 1996 I refer to XXXXX E-mail message of August 9, 1996, concerning the eligibility of a XXXXX company, specializing in hospital software, to register for Goods and Services Tax (GST) purposes. XXXXX provided the following facts in his message: •   AXXXXX company specializing in hospital m.i.s.-software applications has an employee in Canada solely for the purpose of installing XXXXX-supplied software. •   The service of installing the software is included in the price of the software. •   The only additional billings for the employee's services will be for training or emergency support services (the likelihood of either is small to insignificant as "user-support" services are supplied from XXXXX either on-line or by telephone). •   The Canada-based employee works from an office in his home. ...

The XXXXX package includes the items delineated in XXXXX to the Tenancy Agreement (attached as Appendix 1 of your submission) and in the "XXXXX Information Package" (attached as Appendix 2), namely: •   a specific suite and the property and services indicated in Fact 6, •   call-bell monitoring (i.e., a personal emergency response system), •   an on-site nurse manager and at least one nurse on duty 24 hours per day to respond to emergency situations, •   activity programs tailored to the needs of the Residents, •   weekly housekeeping services including a change of bed linens and towels, and •   one dinner served daily that takes into consideration special dietary needs of the Residents. 8. The XXXXX package includes the items delineated in XXXXX to the Tenancy Agreement (attached as Appendix 1 of your submission) and in the "XXXXX Information Package" (attached as Appendix 2), namely: •   a specific suite and the property and services indicated in Fact 6, •   call-bell monitoring, •   an on-site nurse manager and at least one nurse on duty 24 hours per day to respond to emergency situations, •   activity programs tailored to the needs of the Residents, •   administering medication to residents on an as-needed basis, •   daily light housekeeping and weekly housekeeping services including a change of bed linens and towels, •   assistance with bathing once a week, and •   three meals daily (that take into consideration special dietary needs of the Residents) and meals delivered to a Resident's room when authorized by the nursing manager. 9. ... These services are described in XXXXX to the "XXXXX Information Package" (attached as Appendix 2 of your submission) as follows: •   assistance with bath or extra bath- $XXXXX/bath, •   personal laundry- $XXXXX/load, •   more frequent or daily housekeeping- $XXXXX/month, •   one extra full clean of a suite per week- $XXXXX/month, •   extra assistance for dressing or other personal services- $XXXXX/hour, •   escort services to and from the dining room- $XXXXX/month, •   extra breakfast plan- $XXXXX/month, •   extra lunch plan- $XXXXX/month, and •   extra breakfast and lunch plan- $XXXXX/month. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Background XXXXX [xliii] 1 XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Section 9 of Part II of Schedule V to the ETA XXXXX XXXXX XXXXX CRA Interpretation The definition of "insured person" in section 1 of Part II of Schedule V to the ETA applies to the interpretation of section 9 of that Part. ... Documents Reviewed XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2005/01/27 — RITS 53352 — Artificial Breathing Apparatus ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... EXPLICATIONS (1) Le remorquage du véhicule à moteur du site de l'accident à un garage se passe non seulement avant le transfert de propriété du véhicule à moteur, mais avant la déclaration de " perte totale " de l'évaluateur d'assurances qui rend son évaluation au garage dans la plupart des cas. ... Veuillez agréer XXXXX l'expression de nos sentiments distingués Bao Tran Unité des Taxes spéciales Division des Institutions financières et Immeubles Direction de l'accise et des décisions de la TPS/TVH 2005/05/12 — RITS 49850 — Application of the GST/HST to the Activities of the XXXXX ...

The value of the new vehicle is XXXXX[.] •   The dealership sells the new vehicle to the lessor; •   The lessee trades-in a used vehicle which at the time has an outstanding loan of XXXXX[.] •   The dealership credits the lessee XXXXX as a trade-in allowance for the used vehicle and claims a notional input tax credit of XXXXX (7/107ths of XXXXX) based on the trade-in allowance; •   The lease payments are calculated on the value of the new vehicle XXXXX less the trade-in allowance XXXXX net of the outstanding loan on the used vehicle XXXXX[.] The issues in this case to be resolved are:      1. who is entitled to the notional input tax credit on the trade-in of the used vehicle (i.e., the dealership or the lessor);      2. who accounts for GST on the lease payments; and,      3. what is the amount of the lease payment subject to GST? ... Matthews A/Manager Input Tax Credit & Co-ordination Unit General Applications Division GST Rulings and Interpretations GAD #: 2663 (GEN) c.c.: XXXXX P. ...

The goals of the course include: •   XXXXX  XXXXX  XXXXX  XXXXX 15) The course covers the following topics: •   XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX 16) The XXXXX course for builders, renovators, inspectors, and designers and is offered i XXXXX sessions. ... The certificates state: •   " XXXXX- This is to certify that XXXXX has successfully completed the requirements for the XXXXX •   XXXXX This certifies that XXXXX has successfully completed this training program." •   " XXXXX This certifies that XXXXX has successfully completed this training program. ...

Selling price of new vehicle $21 000.00 Less: Residual value (buy out option) 10 600.00 Net difference $10 400.00 Less: Trade-in allowance 5 000.00 Amount depreciated over 36 term lease (LDV) $  5 400.00 Add: Loan repayment $0.00 Gross amount owed to lessor by lessee $  5 400.00 Monthly lease payment Monthly depreciation ($5,400/36) $     150.00 Add: Interest charge 88.90 $     238.90 Add: GST ($238.90 x 0.07) 16.72 Total amount per month lessee remits to lessor   $     255.62 Response: The above calculation of the amount of GST on each lease payment ($16.72) is correct. ... Selling price of new vehicle $21 000.00 Less: Residual value (buy out option) 10 600.00 Net difference $10 400.00 Less: Trade-in allowance 5 000.00 Amount depreciated over 36 term lease (LDV) $  5 400.00 Add: Loan repayment $  3 000.00 Gross amount owed to lessor by lessee $  8 400.00 Monthly lease payment Monthly depreciation ($5,400/36)  $     150.00 Add: Interest charge 88.90 $     238.90 Add: GST ($238.90 x 0.07) 16.72 Amount per month lessee remits to lessor re lease $     255.62 Monthly loan payment Monthly principal repayment (3,000/36) $       83.33 Add: Interest factor for loan amount 10.50 $       93.83 Total amount per month lessee remits to lessor $     349.45 Response: The above calculation of the amount of GST on each lease payment ($16.72) is correct. ... Selling price of new vehicle $21 000.00 Less: Residual value (buy out option) 10 600.00 Net difference $10 400.00 Less: Trade-in allowance Initial value $12,000.00 Amount of trade-in allowed on lease 10 400.00 Amount given to owner in cash $  1,600.00 Amount depreciated over 36 term lease (LDV) $         0.00 Add: Loan repayment $  8 000.00 Gross amount owed to lessor by lessee $  8 000.00 Monthly lease payment Monthly depreciation ($0) $         0.00 Add: Interest charge 70.00 $       70.00 Add: GST ($70.00 x 0.07) 4.90 Total amount per month lessee remits to lessor, re lease $       74.90 Monthly loan payment Monthly principal repayment (8,000.36) $     222.22 Add: Interest factor for loan amount 28.00 $     250.22 Total amount per month lessee remits to lessor $325.12 Response: The above calculation of the amount of GST on each lease payment ($4.90) is correct. ...