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

. / 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. ... We understand the following background: • [...] (the "Company") is a Canadian, commercial, [...] corporation registered for the GST. • The Company entered into an agreement with a non-resident service supplier for the refurbishment of equipment that is used in the Company's commercial activities. • The non-resident service supplier is registered for the GST. • The Company's equipment is transported to the registered, non-resident service supplier's location outside Canada where the refurbishment service is performed. • Upon completion of the refurbishment service, the Company's equipment is returned to Canada by the registered, non-resident service supplier who acts as the importer of record and is responsible for paying the assessed import duties and other taxes, including the GST. ... • If the registered, non-resident service supplier is not entitled to an ITC in respect of the GST paid, is the Company able to use section 180 of the ETA? ...

XXXXX and XXXXX, each own XXXXX % of XXXXX, a commercial building located in XXXXX. 2. ... XXXXX has charged and remitted GST on consideration attributable to XXXXX % of the space that XXXXX occupies in the building (i.e., XXXXX %, which is XXXXX ownership interest in the space occupied by XXXXX). 5. ... You have asked us to confirm that no GST is payable with respect to the portion of the premises owned and occupied by XXXXX (XXXXX % of the XXXXX %). ...

Based on the information provided, we understand the following: 1) You are a […] registered nurse. […]. 2) In [yyyy], you began your own business, […], as a health promotion consultant. 3) As a consultant, your work focused mainly on […]. 4) As a health promotion consultant, your client groups were populations in settings such as schools, other community organizations and agencies addressing primary prevention with vulnerable groups such as […]. 5) In your work as a consultant, you provided interventions such as health teaching and health promotion, communicating with individuals, families, groups, communities and populations, collaborating with care providers, directly or indirectly influencing the practice of care providers and/or policy, developing learning resources for nurses and other care providers and collecting health data, specifically as they supported health promotion work with vulnerable or at-risk populations for […]. 6) Also, you […], developed, […] to support information and awareness related to […] lifestyle risks, and so that several health promotion strategies could be employed by public health nurses […] 7) As a health promotion consultant, you also developed training resources for nurses to use with community health center staff regarding health issues, […]. ... Given the preceding, there are three criteria that the supply must meet to be exempt; i.e., it must be a service that: * is rendered by a registered or licensed nurse; * falls within the scope of nursing services; and * is rendered to an individual within a nurse-patient relationship. ... More specifically, you developed, […] programs. These programs were developed to support information and awareness related to, for example, […] and lifestyle risk factors, […] These programs were for the most part to be delivered by health care providers such as nurses. ...

DATE: May 28, 2015 [Addressee] Case # : 161027 SUBJECT: GST/HST INTERPRETATION Eligibility for the Public Service Bodies’ Rebate at the Municipal Rate This […] refers to […] [a request for] clarification on whether two housing projects ([…][Project A] and […][Project B]) which are owned by […] ([…][a provincial body]), but are operated by […] ([…][the Organization]), qualify for the municipal rebate under section 259 of the Excise Tax Act (the “Act”). ... [The Organization] will […] [match persons with housing] […] that best meets their needs. iii. […][Certain organizations are contracted] to deliver Support Services to Tenants. j. ... [There are indicators] […] that [Project B] may be supportive housing, and the tenants were selected based on the requirement that they receive [support] services […]. ...

Vous voulez également savoir ce qui arrive au niveau de la taxe d'accise lorsque des marchandises assujetties à la taxe d'accise sont vendues à un client étranger par un fournisseur canadien qui ne détient pas une licence " E " et que ces marchandises sont retournées au Canada et sont dédouanées aux termes des positions tarifaires 98.13 et 98.14. ... Le mémorandum stipule qu'un fournisseur canadien qui ne détient pas une licence " E " sera tenu de payer la taxe d'accise relativement à ses marchandises retournées à un montant égal à tout remboursement (N15) qui était accordé lorsque les marchandises étaient exportées du Canada. ... Il semble que lorsque le mémorandum D et le règlement ont été intégrés dans les positions tarifaires, le libellé a été changé à " droits de douane ", qui n'incluent pas la taxe d'accise, du mot " droits " dans le mémorandum et le règlement qui lui comprend la taxe d'accise. ...

GuerraCase #: 7330File #: 11585-13August 11, 2000 Subject: GST/HST INTERPRETATION ...

Par exemple, un fabricant indique dans sa publicité qu'il faut chercher sa tablette énergétique dans l'allée des " grignotines nutritives " du supermarché, alors qu'un autre qualifie certaines de ces tablettes énergétiques de " bonbons nutriceutiques ". ... Pour être visée par cette disposition, une tablette de grignotines devrait généralement comprendre un mélange d'ingrédients qui ont été " pressés " sous forme de tablette. ... Les produits appelés " mélange montagnard " sont un exemple de ce genre de mélange de grignotines. ...

1 May 1995 GST/HST Interpretation 11835-2- Application of the GST on the Supplyof Nursing Services Unedited CRA Tags ETA Sch V, Part II, 6                                                                         File 11835-2 XXXXX) May 1, 1995  XXXXX Dear XXXXX: This is in reply to your letter of July, 1993, wherein you requested a GST interpretation. ... You indicated that XXXXX receives funding from regional and provincial governments for the operation of these residences, and that the funding is received pursuant to the XXXXX and the XXXXX ". 7. ... Vermes             J. Houlahan             D. Dawson             L. Dixon             XXXXX             Regional I&S Manager ...

8 June 1995 GST/HST Interpretation 11845-2[4]- The Application of the Goods and Services Tax (GST) to Farm Livestock Sold for Export Unedited CRA Tags ETA Sch VI, Part V, 7(a)                                                                         C.N.: 1286 XXXXX File: 11845-2  XXXXX                                                                                June 8, 1995 Dear Mr. ... Syer             E. Vermes             G. Ryhorchuk             J. A. ...

14 February 1996 GST/HST Interpretation 11645-8- Proposal for the Imposition of GST Under Division III of the Excise Tax Act Unedited CRA Tags ETA Sch VII, 1                                                                         11645-8(ms)                                                                         February 14, 1996 XXXXX This is in response to a facsimile message from Rob Allwright dated May 12, 1995, requesting our comments with respect to the implications of the above-referenced proposal for the imposition of GST under Division III of the Excise Tax Act. ... Leyton             Imports Unit Case File Doc. # 2213 (GENL) ...