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. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/04/02 — RITS 86092 — Tax Status of XXXXX ...

. / 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 Healthcare Services Unit Public Service Bodies and Governments Division 2007/02/07 — RITS 79891 — Employee Benefits ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Hooley Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2008/03/03 — RITS 76810 — Exempt Financial Services ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Lynn Fournier Renner Municipalities and Health Care Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2008/01/25 — RITS 87870 — Services Provided by [an IME] ...

8 July 1998 GST/HST Ruling HQR0001114- Tax Status of Supplies Made By Unedited CRA Tags ETA 123(1); ETA 139                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0001114 File: 11590-2 Attention: XXXXX July 8, 1998 Subject: GST/HST APPLICATION RULING Tax Status of Supplies Made By XXXXX Dear Sir: I refer to your letter of March 26, 1998, and our telephone conversation of June 4, 1998, regarding the XXXXX. ... XXXXX will be sold in only one denomination, most likely in the range of $ XXXXX to $ XXXXX. ...

That is, the IA service by the Practitioner – whether rendered to an individual at the XXXXX facility or at the offices of the Practitioner – is not medical care. ... That is, the IA service by a Practitioner – whether rendered to an individual at the XXXXX facility or at the offices of the Practitioner – is not medical care. ... Renner Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2008/01/15 — RITS 96386 — [Application of the GST/HST on Weight-Loss] Products ...

Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate [i] * Note: the recommended form is in the attachment to this letter. [ii] * There is a limited exception to this deeming provision with respect to a specific ITC or rebate entitlement for a resident for tax paid on importation by a non-resident who is not a registrant in certain circumstances. [iii] ** I assume, in the fact pattern that you submitted, that the fact that a principal has the obligation to collect tax or not depends upon whether the volume of sales of the principal in a determined period is sufficient to require the principal to register for tax purposes. ...

25 August 1998 GST/HST Ruling HQR0001269- REQUEST Tax Status of Trailer Fees in Conjunction with Advance Income Tax Ruling Unedited CRA Tags GST/HST Policy Statement P-119, Trailer Commission Servicing Fees XXXXX XXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5M. Guerra                                                                         Case: HQR0001269 File: 11590-5 Attention: XXXXX August 25, 1998 Subject: GST/HST RULING REQUEST Tax Status of Trailer Fees in Conjunction with Advance Income Tax Ruling Dear XXXXX Thank you for your letter of July 22, 1998, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the proposed transactions described below. ...

Based on your letter and your telephone conversation of XXXXX, with XXXXX Tax Services office, we understand that XXXXX is a GST/HST registrant located in XXXXX, which specializes in developing & hosting interactive Web site applications for businesses. ... Subsection 10(1) of the Place of Supply (GST/HST) Regulations provides, in part, that when a particular supplier makes a supply of a computer-related service and there is to be one final recipient of the service who acquires it under an agreement either with the particular supplier or another supplier, the supply is considered to be made in a particular province if there is a single ordinary location in the province at which the final recipient avails itself of the service, and either: •   the particular supplier maintains information sufficient to determine that location, or •   it is the normal business practice of the particular supplier to obtain information sufficient to determine that location. ... For purposes of the Place of Supply (GST/HST) Regulations, a "computer-related service" includes "... a service involving the electronic storage of information and computer-to-computer transfer of information". ...

Statement of Facts Our understanding of the facts is as follows: 1. [...] ... Natural gas transportation rates in [Province X] are regulated by [...]. 5. ... The sample [...] contracts provided, indicate that "the shipper shall provide fuel". ...