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

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; or •   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). ...

Subsection 1(3) of the Regulations does not require that the Product be specifically designed for a single species or class of farm livestock, fish or poultry, however it does require that the Product be "ordinarily used as feed, or as ingredients in feed, for farm livestock, fish or poultry described in subparagraph (2)(c)(i) or for rabbits, ostriches, rheas, emus or bees " and "sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs). ... & Fish Property Regs 1(3) of the Schedule to the Ag. & Fish Property Regs NCS Subject Code(s): I-11845-2 ...

Statement of Facts and Transactions Our understanding of the facts and transactions, is as follows: XXXXX purchased the above-noted lots from XXXXX under a contract of purchase and sale ("the Agreement") which became binding on the parties on XXXXX •   Lots XXXXX were bare while lots XXXXX had houses which had been constructed by XXXXX and required deficiency work to be done prior to being listed for sale. Neither of these houses had been previously occupied as a place of residence and the houses are considered to single unit residential complexes as defined for GST/HST purposes. •   The Agreement gave XXXXX possession of the lots from XXXXX and entitled XXXXX to complete and sell the homes on lots XXXXX and construct homes on and sell lots XXXXX[.] ... Ruling Given Based on the facts set out above, we are providing the following rulings: •   XXXXX is a "builder" as defined for GST/HST purposes of the residential complexes on the XXXXX lots. •   XXXXX has made a taxable supply by way of sale to the purchasers of each of the residential complexes and, as a builder, is required to collect and remit GST applicable on each sale. •   Where pursuant to subsection 254(2) of the Excise Tax Act ("the Act"), a purchaser of a residential complex is entitled to claim a rebate of a portion of GST payable on the purchase and the purchaser submits an application in prescribed form to XXXXX may, pursuant to subsection 254(4) of the Act, credit the amount of the rebate in favour of the purchaser. ...

. / 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 products are marketed under the brand [...] and are used in both reconstructive surgeries and augmentation procedures. 3. According to the Website for [...] there are two types of products in question: gel-filled and saline-filled breast implants. ...

XXXXX of the Development Agreement states that the facility price shall be $ XXXXX[.] 4. ... XXXXX is making a taxable supply of real property to the XXXXX where the consideration for the supply is $ XXXXX subject to adjustments resulting from project risk events or change orders. ... Newell Legislative References:           s. 259 & Schedule V/Part VI section 23 ...

The First Nation occupies […] reserve. 3. […][Information about an addition to the reserve that does not have reserve status]. 4. The First Nation is proceeding to build […] buildings on the land […][that does not have reserve status]. The projected cost of the construction project is approximately […]. 5. ...

In that regard, enclosed policy paper P-077R, " Single and Multiple Supplies ", provides assistance. ...

. / 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 188950 Business Number: […] Dear [Client]: Subject: GST/HST RULING Tax status of potted lettuce Thank you for your letter dated [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to […] potted lettuce (the Product). ... The Product is marketed as […] and is supplied as a potted plant. 2. The Product is supplied directly to grocers and the Product placement is within the produce section. 3. ...

. / 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. ... Effective [mm/dd/yyyy], the Corporation signed […](the Services Agreement) with […] (each a Party and collectively the Parties). ... Regional Costs are expenditures that are to be shared among all of the Parties on an equitable basis, […]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX: • XXXXX • XXXXX 14. XXXXX. Ruling Requested You would like to know whether XXXXX qualifies for an 83% PSB rebate available under section 259 on property and services acquired in its operation of the Facility and in its provision of supplies to residents at Facility. ...