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. ... Analysis Gift certificate While the ETA does not provide a definition for the meaning of the term, "gift certificate", GST/HST Policy Statement P-202 stipulates that a gift certificate is a "device" (e.g. voucher, receipt, ticket): • that has a stated monetary value. • that can be redeemed on the purchase of property or a service from a particular supplier; that is, the supplier agrees to accept the device as consideration, or a part hereof, in respect of the purchase of property or a service, • for which consideration is given, and • that has no intrinsic value. ...

The [#] members of the Union are the owners of the Corporation. 4. The Corporation is registered as a non-profit organization (NPO). ... [The Union] agreed to purchase a vacant parcel of land (“Land” hereafter); b. the address of the Land is […] and is legally described as: […]; c. the closing date of the Agreement is [mm/dd/yyy]; d. ... You indicated […] on [mm/dd/yyyy] and [mm/dd/yyyy] that the Corporation was the recipient of the land. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Explanation A "residential trailer park" of a person is defined in subsection 123(1) as: "... the land that is included in a trailer park of the person or, where the person has two or more trailer parks that are immediately contiguous to each other, the land that is included in those contiguous trailer parks, and any buildings, fixtures and other appurtenances to the land that are reasonably necessary for (a) the use and enjoyment of sites in the trailer parks by individuals residing in or occupying mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or (b) the purpose of engaging in the business of supplying those sites by way of lease, licence or similar arrangement, but does not include such land and appurtenances or any part of them unless the land encompasses at least two sites and all or substantially all of the sites in the trailer parks (c) are supplied, or are intended to be supplied, under a lease, license or similar arrangement under which continuous possession or use of a site is provided for a period of at least (i) one month, in the case of a mobile home or other residential unit, and (ii) twelve months, in the case of a travel trailer, motor home or similar vehicle or trailer that is not a residential unit, and (d) if the sites were occupied by mobile homes, would be suitable for use by individuals as places of residence throughout the year". ... Yours truly, Paul Hawtin Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/05/17 — RITS 64868 — [Application of the GST/HST to Public Service Bodies and Non-Profit Organizations] ...

29 July 1998 GST/HST Ruling HQR0000576- Ambient Temperature Allowance and the Calculation of GST Unedited CRA Tags ETA 232                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX Case: HQR0000576 XXXXX July 29, 1998 Subject: GST/HST APPLICATION RULING XXXXX ambient temperature allowance and the calculation of GST Dear XXXXX Thank you for your letter of January 22, 1997 (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... However, we can look to its ordinary meaning as defined in the following dictionaries, in part, as: •   not directly connected; secondary (Gage Canadian Dictionary); •   not directly aimed at or achieved; not resulting directly from an action or cause; being the secondary goal of an action; roundabout (Webster's Third New International Dictionary); and •   not direct in relation or connection; not having an immediate bearing or application; circuitous, not leading to aim or result by plainest course or method or obvious means, roundabout, not resulting directly from an act or cause but more or less remotely connected with or growing out of it (Black's Law Dictionary, 6th edition). ... Yours truly, Nadine Kennedy Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/09/25 — RITS 54717 — Independent Medical Examinations and Other Independent Assessments ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Thus, after taking into consideration the principles in GST/HST Policy Statement P-077R, the following overnight family camp programs supplied by the Charity are single supplies for GST/HST purposes: • XXXXX Family Camp program with campsite/trailer/chalet suite • XXXXX Family Camp program with accommodation and meals • Seasonal Camp program with campsite. ... More information on the HST in Ontario is available in various publications available on the CRA Web site including the following: • GST/HST Notice 253, Harmonized Sales Tax for Ontario and British Columbia- Questions and Answers for Public Service Bodies; • GST/HST Notice 247, Harmonized Sales Tax for Ontario and British Columbia- Questions and Answers on General Transitional Rules for Personal Property and Services; • GST/HST Info Sheet GI-060, Harmonized Sales Tax for Ontario- Point-of-Sale Rebate on Newspapers; • GST/HST Info Sheet GI-063, Harmonized Sales Tax for Ontario and British Columbia- Point-of-Sale Rebate on Children's Goods; • GST/HST Info Sheet GI-064, Harmonized Sales Tax for Ontario- Point-of-Sale Rebate on Prepared Food and Beverages; • GST/HST Info Sheet GI-065, Harmonized Sales Tax for Ontario and British Columbia- Point-of-Sale Rebate on Books; and • GST/HST Info Sheet GI-106, Ontario First Nations Point-of-Sale Relief- Reporting Requirements for GST/HST Registrant Suppliers. ...

Statement of Facts Our understanding of the facts, the transactions, and the purpose of the transactions is as follows: •   XXXXX (the Council) is a registered charity for purposes of subsection 248(1) of the Income Tax Act, and therefore a charity for purposes of the Excise Tax Act (the ETA). It is located in XXXXX. •   The Council was incorporated on XXXXX under the XXXXX[.] •   The Council is currently not a GST/HST registrant, but has been filing for the public service body (PSB) rebate as a school authority. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Therefore, effective for supplies made after February 26, 2008, zero-rated status applies to a dispensing fee charged by pharmacies for a supply of a drug made in the circumstances described in Ruling 1 above where the drug is: • prescribed by a medical practitioner; and • prescribed by a health care professional other than a medical practitioner who is authorized to prescribe drugs for individuals. ...

(Footnote 1) 7. […] 8. Panel physicians are medical doctors that […] provide Immigration Medical Examinations. A foreign national must have an Immigration Medical Examination from one of the panel physicians […]. ... The panel physicians invoice [XYZ] for Immigration Medical Examinations […]. 10. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Product proof (packaging) which was included with the submission contains the following information: * The labelling on the front of the package contains the following wording: XXXXX. In addition, the front of the package includes a picture of the Product, which consists of XXXXX. * The back of the package contains the following information: XXXXX XXXXX XXXXX. * The Nutrition Facts and Ingredients are also listed on the back of the package. ...