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

19 May 1995 GST/HST Interpretation 11645-5-2 (ms)- Rebate of GST Paid On Temporarily-Imported Commercial Goods                                                                         11645-5-2 (ms) May 19, 1995  XXXXX This is in reply to a telephone conversation between your audit officer, XXXXX and Susan Mailer, A/Manager, Imports Unit, on October 6, 1994, regarding the above-referenced subject. ... XXXXX c.c.: Susan Mailer             Mark Seigel             Patrick McKinnon, Administration & Enforcement Unit             XXXXX  XXXXX Sylvia Kovacs, Field Assessments, Customs, Trade Administration Branch, 5th Floor, Connaught Building ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The factors that will be considered in determining whether a non-resident person is carrying on business in Canada for GST/HST purposes in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made or assets are acquired; •   the place from which transactions are solicited; •   the location of assets or an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ... Yours truly, Dwayne Moore Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/01/05 — RITS 48589 — [Application of the GST/HST to the Purchase and Supply of Memberships] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In sample transaction #3, the service provider's invoice to XXXXX details the activities of the service provider for a report as follows: Chart review: 6.00 hrs. @ $287.00/RD. = $1,722.00 Preparation time for discussion with insurance claimant: 0.50 hrs. @ $287.00/RD. = $   143.50 Discussion with insurance claimant: 0.75 hrs. @ $287.00/RD. = $   215.25 Preparation of final report: 2.00 hrs. @ $287.00/RD. = $   574.00 Subtotal: $2,654.75 GST: $   185.83 Total: $2,840.58 19. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/08/31 — RITS 51877 — [XXXXX Grass Supplied as a Forage Crop] ...

27 November 1992 GST/HST Interpretation 1992-11-27- GST to the Operations of Community Legal Clinics                                                                         November 27, 1992 XXXXX File: XXXXX Dear XXXXX: Please refer to my letter to you dated December 14, 1990 concerning the application of the GST to the operations of XXXXX. ... Enclosed are Departmental publications entitled " Goods and Services Tax treatment of grants and subsidies " and " Information for Non-Profit Organizations ". ...

. / 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 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2004/11/17 — RITS 39987 — Eligibility for Input Tax Credits Regarding the GST Paid on the Purchase of a Condominium ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Dans cette lettre, les mots " bons " et " coupons " sont interchangeables. ... INTERPRÉTATION RENDUE Compte tenu des faits précités, nous rendons l'interprétation suivante: Les coupons en question sont des bons " autres bons " en vertu du paragraphe 181(4) de la LTA. ...

Based on your letter and the documentation, we understand that: 1. […] (the Corporation) is proposing to set up a subsidiary, […] (the Agency), which would be regulated and licensed provincially as an insurance agent. 2. The Agency would enter into a proposed […] Agreement (the Proposed Agreement) with an insurance company that would be authorized under the laws of Canada to carry on an insurance business. […]. 3. […][Terms of the agreement]. 4. ... The Proposed Agreement provides that, in consideration for the fulfilment of the Agency’s responsibilities […], fees will be paid in accordance with each […] exhibit. […]. ...

>>Researches insurance products. • Presents product offerings. • Provides Client with a copy of the disclosure material (an information folder), including the contract provisions. • Explains contract terms. • Answers Client's questions. • Assists Client in completing application for insurance. • Reviews application and ensures it is complete, and forwards the completed application to the insurer. • Ensures that all requirements are satisfied so that the Client can obtain the insurance. • In some cases, collects the first premium and forwards to insurer with application. ... The functions performed by the Advisor prior to the issuance of policy: • Same as Example 1. • Works with Client to develop an employee benefit plan, which includes explaining the various options • Solicits proposals from a number of insurers for the particular insurance product. • Assists in explaining the insurance policy to the employees as required. ... >>Conducts Client needs assessment. • Identifies opportunities for insurance product sales, including initial screening for Client insurability and eligibility for certain products. • Researches insurance products. • Presents product offerings. • Provides Client with a copy of the disclosure material (an information folder) including the contract provisions. • Explains contract terms. • Answers Client's questions. • Assists Client in completing application for insurance. • Reviews application and ensures it is complete, and forwards the completed application to the insurer. • Ensures that all requirements are satisfied so that the Client can obtain the insurance. ...

Interpretation Given When supplied by a vocational school, the following are exempt supplies: •   Ground school training, dual and solo flight times for the Commercial Pilot Licence (Aeroplane) and the Airline Transport Pilot Licence; and •   Ground school training, dual and solo flight times for the following Ratings: •   multi-engine rating; •   instrument flight rating; •   VFR Over-the-Top rating; •   night rating; •   sea plane rating; •   land plane rating; and •   flight instructor rating[.] ... It is the position of CCRA that the following programs develop or enhance students' occupational skills: •   Commercial Pilot Licence (Aeroplane); •   Airline Transport Pilot Licence; •   VFR Over-the-Top rating; •   night rating; •   multi-engine rating; •   instrument flight rating; •   sea plane rating; •   land plane rating; and •   flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: •   multi-engine rating •   instrument flight rating •   VFR Over-the-Top rating •   night rating •   sea plane rating •   land plane rating The federal legislation sets out 4 different classes of flight instructor rating. ...

When supplied by a vocational school, the following are exempt supplies: •   Ground school training, dual and solo flight times for the Commercial Pilot Licence (Aeroplane) and the Airline Transport Pilot Licence; and •   Ground school training, dual and solo flight times for the following Ratings: •   multi-engine rating; •   instrument flight rating; •   VFR Over-the-Top rating; •   night rating; •   sea plane rating; •   land plane rating; and •   flight instructor rating[.] ... It is the position of CCRA that the following programs develop or enhance students' occupational skills: •   Commercial Pilot Licence (Aeroplane); •   Airline Transport Pilot Licence; •   VFR Over-the-Top rating; •   night rating; •   multi-engine rating; •   instrument flight rating; •   sea plane rating; •   land plane rating; and •   flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: •   multi-engine rating •   instrument flight rating •   VFR Over-the-Top rating •   night rating •   sea plane rating •   land plane rating The federal legislation sets out 4 different classes of flight instructor rating. ...