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. ... The […] is a “band” as defined in section 2 of the Indian Act. 4. The Corporation is a general partner of […](the Limited Partnership). 5. ... The Corporation, in its capacity as a general partner of the Limited Partnership, operates a […][store] on reserve land […][of the band]. […]. 8. ...

. / 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. ... In addition to your incoming letter, you also provided two redacted agreements- […] (Agreement 1) between an unnamed acquirer and the Taxpayer and […] (Agreement 2) between an unnamed acquirer and the Taxpayer- to illustrate two scenarios under which the Taxpayer receives […] fees. ... INTERPRETATION REQUESTED You have requested a GST/HST interpretation on whether the […] fees earned by the Taxpayer are consideration for supplies of exempt financial services. ...

(j) The IA may carry forward up to XXXXX % of the commissions earned in any one year to the following year. ... (k) If more than XXXXX % is carried forward, the IA will not be allowed to add any further allocations until the BDA account balance is reduced below the XXXXX % limit. ... This is insured by •   the use of specific account numbers for the BDA program; •   the use of separate expense claim forms which clearly identify the expense as a BDA expense, and •   having all BDA expense claims processed through one person. ...

. / 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. ... The […] (Association) is a GST/HST registered, non-profit organization whose principal business involves selling memberships which entitle its members to receive […][certain] services. 2. ... Section [#] of the Agreement provides that the Partner shall offer discounts, […] expressed in reward dollars or other special offers to its customers who are members, with the amount of reward dollars provided to the member being set out in the […][Appendix] to the Agreement: […][direct quote from agreement] 8. ...

17 September 2001 GST/HST Ruling 5840- Memberships Supplied by the Unedited CRA Tags GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX XXXXXAttention: XXXXX XXXXX Case Number: 5840Business Number: XXXXXSeptember 17, 2001 Subject: GST/HST APPLICATION RULING Memberships Supplied by the XXXXX Dear XXXXX: Thank you for your letter of XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of training services and to the supply of memberships made to Aboriginal Canadians and organizations. ... Explanation Technical Information Bulleting B-039R " GST Administrative Policy- Application of GST to Indians " (TIB-039R) summarizes the Canada Customs and Revenue Agency's administrative policy concerning the application of GST/HST to purchases by Indians, Indian bands and band-empowered entities. ...

These land interests, which are registered on title at the Land Titles Office, include: •   Easements for perimeter fences on all subdivided lots on the outside perimeter of the Subdivision. •   Easements or leases for Subdivision common elements. •   Easements and other rights for maintenance of Subdivision Features. 3. ... "Residential condominium unit" is defined under subsection 123(1) to mean "... a residential complex that is, or is intended to be, a bounded space in a building designated or described as a separate unit on a registered condominium or strata lot plan or description, or a similar plan or description registered under the laws of a province, and includes any interest in land pertaining to ownership of the unit;" In order for a supply of property or service to be exempt under section 13 of Part I of Schedule V, certain conditions must be met. ... A "non-profit organization" is defined under subsection 123(1) as: "a person (other than an individual, an estate, a trust, a charity, a public institution, a municipality or government) that was organized and is operated solely for the purpose other than profit, no part of the income of which is payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder thereof unless the proprietor, member or shareholder is a club, a society or an association the primary purpose and function of which is the promotion of amateur athletics in Canada;" The enclosed Policy Paper P-215, " Determination of Whether an Entity is a 'Non-Profit Organization' for purposes of The Excise Tax Act ", provides further explanation of the term "non-profit organization". ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... 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 2004/05/26 — RITS 48073 — [Revocation of Section 150 Election on Retroactive Basis and Application of Section 156 Election for the Retroactively Revoked Period] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Should you wish to discuss these comments or any related matters please feel free to contact me at (613) 954-8852. 2005/08/31 — RITS 63332 — Temporary Importation of Amusement Rides ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Susan Kissner Industry Sector Specialist Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2006/06/23 — RITS 59027 — Supplies of Cut Fruit and Vegetables ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/05/17 — RITS 80098 — 2006 Budget Proposal for GST Rate Reduction ...