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

The issuance of this permit was unrelated to the request for approval of the conversion of the subject properties into an 8-unit apartment building. •   The building permit for the conversion of the subject properties into one apartment building was granted XXXXX. •   Work done prior to February 28, 2000 XXXXX was limited largely to work of a preservation nature. ... No building permit was required to conduct the masonry demolition and initial re-pointing work. •   Demolition of the interior of the subject property was conducted in XXXXX. ... The basement floor was removed and replaced. •   The reframing did not start until after February 2000. ...

The bar qualifies as a nutritional supplement, but not a meal replacement, pursuant to the Food & Drugs Act (F&DA) and it Regulations. ...

15 July 2003 GST/HST Ruling 37706- Site Leases in Recreational Park Unedited CRA Tags ETA 123(1) real property;ETA 123(1) residential complex;ETA 123(1) residential trailer park;ETA 123(1) residential unit;ETA 123(1) sale;ETA 190(3);ETA Sch V, Part I, 6;ETA Sch V, Part I, 7(a);ETA Sch V, Part I, 7(b);GST/HST Memoranda Series Memorandum 19.2.3, Residential Real Property — Deemed Supplies;GST/HST Policy Statement P-104R, Meaning of "Mobile Home", "Residential Unit" and "Residential Complex" in the Context Of Mini-Homes, Park Model Trailers, Travel Trailers and Motor Homes Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 37706NCS: 11950-1July 15, 2003 Subject: GST/HST RULING Site leases in XXXXX Recreational Park Dear XXXXX: This is in reply to a letter submitted on your behalf XXXXX in which a ruling is requested concerning the GST treatment of site leases in XXXXX Recreational Park ("the Park"). ... During the summer season, all of the seasonal sites are occupied by park model trailers ("PMTs") and a small number of mobile homes [(as that term is defined in subsection 123(1) (Under section 123(1), a "mobile home" is defined as "... a building, the manufacture and assembly of which is completed or substantially completed, that is equipped with complete plumbing, electrical and heating facilities and that is designed to be moved to a site for installation on a foundation and connection to service facilities and to be occupied as a place of residence, but does not include any travel trailer, motor home, camping trailer or other vehicle or trailer designed for recreational use... ... Paragraphs 59 to 63 of enclosed GST/HST Memoranda Series section 19.2.3, Residential Real Property — Deemed Supplies provides further information. ...

The bar qualifies as a nutritional supplement under the Food & Drugs Act (F&DA) and its Regulations. ...

The manufacturer of the bar has recently changed its formulation so that all flavours of the bar qualify and are labelled as nutritional supplements, pursuant to the Food & Drugs Act (F&DA) and its Regulations. ...

A "residential trailer park" is defined in subsection 123(1) as a trailer park encompassing at least two sites, where: (a) substantially all of the sites in the trailer park are supplied under a lease, licence or similar arrangement, or are intended to be supplied under a lease, licence or similar arrangement, under which continuous possession or use of a site is provided for a period of at least •   one month, in the case of mobile homes or other residential unit, or •   twelve months in the case of travel trailers or motor homes, or similar vehicles that are not residential units; and (b) the sites would be suitable for use by occupants of a mobile home (whether or not the park in fact has mobile homes) as a place of residence of individuals throughout the year. ... Further information on this topic is available in the enclosed Technical Information Bulletin B-042, " Refund, Adjustment Or Credit Of GST ". ...

6 August 1998 GST/HST Ruling HQR0000979- Grants and Subsidies Issues XXXXX XXXXX XXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5Case: HQR0000979 XXXXX August 6, 1998 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX: Thank you for your letter of December 8, 1997 (with attachments), concerning the application of the Goods and Services Tax (GST) to the financial contribution paid by Her Majesty the Queen in Right of Canada to XXXXX with respect to the operation of the XXXXX for the purposes of ship construction and repair. ... The Transferee shall be deemed to have fulfilled its obligation regarding the operation of a shipyard by leasing the Immovable or the part of the Immovable that continues to be owned by it to a person, or by allowing the Immovable, that continues to be owned by it, to be used by a person, providing that person uses the Immovable for the purpose of the operation of a shipyard, in accordance with this Act of Transfer. •   The Transferee shall not alienate the Immovable or part of the Immovable, except in accordance with the provisions of article 11. •   In the event that the Immovable or part of the Immovable is alienated by the Transferee, the Transferee shall require that any purchaser, transferee or assignee perform the obligations that the Transferee has covenanted to Her Majesty to perform. ... The Transferee will be in default if, during the Operating Period, it: •   alienates the Immovable or part of the Immovable in breach of the Act of Transfer; •   becomes bankrupt or insolvent, goes into receivership or takes the benefit of any statute relating to bankruptcy or insolvency or is required to wind up or dissolve by any order or any decision that it is unable to meet its liabilities as they come due; •   ceases to operate the Immovable or part of the Immovable in accordance with articles of the Act of Transfer, is in default of any provision of the Act of Transfer or is in default of the provisions of the Contribution Agreement and such default continues for a period of thirty days after notice by Her Majesty to the Transferee specifying the nature of the default and requiring the default to be remedied. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Under section 10.01 of the Lease Agreement, in consideration for the sum of $XXXXX and other good and valuable consideration paid by the Association to the City, the City granted the Association the Option to purchase the Property under the following terms: • the Association could exercise the Option at any time during the XXXXX-year term, and • the Association had to provide written notice to the City of its intention to exercise the Option. ...

It is our position that a contribution made by a grantor to an NPO, the reporting of which is deferred and recognized as revenue in a later period rather than in the period in which it was received, may be used to determined the percentage of government funding of the NPO for the later period provided the following conditions apply: •   the contribution received is government funding as defined in the PSB Rebate Regulations; •   the contribution is subject to restrictions in the funding agreement that specify when the amount may be expended, and the expenditure of certain amounts is thereby deferred until subsequent reporting periods; •   the NPO complies with accepted accounting and reporting requirements (i.e., as outlined in the CICA Handbook) with respect to using a deferral method of accounting to recognize restricted contributions as revenue in its financial statements; and •   the deferred contribution is identified as government funding for the period in which it is recognized as revenue in the financial statements. ...

P-229, entitled " Definition of Vocational School in Section 1 of Part III of Schedule V ", outlines the Department's policy with respect to this provision. ... Such courses will be exempt under section 8 where: •   the course is required by federal or provincial legislation; •   the course is not required by federal or provincial legislation, but the certificate issued by an educational institution on completion of the course is accepted by a federal or provincial licensing body in lieu of successful completion of the federally or provincially administered licensing exam. •   the course is not required by federal or provincial legislation, but it meets the requirements for part-time courses outlined above (i.e. the course is offered as part of a full-time program that is offered by the same institution and is exempt under section 8 or the course evaluates students on a pass/fail basis, based on evaluation of the students performance on a single, or series of, tests, graded materials or projects). ...