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. ... The product label shows a product class designation of XXXXX. • XXXXX- Registered under the Pest Control Products Act, Registration No. ... XXXXX is a XXXXX concentrate for managing growth of XXXXX. • XXXXX- Registered under the Pest Control Products Act, Registration No. ...

Poultry quota that is leased by a [province X] producer to another [province X] producer must be for poultry production within [province X]. 3. [...] ... [City 1, province X] and is leasing poultry quota from [...] (Producer B) a registered corporation and other various farmers. 4. ... Producer A provided a copy of the lease between [...] [Producer A] and Producer B which outlines the amount of quota to be leased by period. 5. ...

You were performing a credit return audit on [...], which is identified in the GST/HST mainframe as a partnership. 2. The "partnership" has a rental chalet [...] which is run by a management firm. 3. ... ITCs were allowed based on 85.16 % use in commercial activities for the [same] year [yyyy]. 5. ...

Statement of Facts We understand the facts to be as follows: [...] (the Company) is an importer, blender and packager of loose-leaf tea. ... The [#] smaller tins are also considered to be usual containers in the case of Product B. INTERPRETATION As noted above, Product B is a gift set composed of [#] small tins of tea within a gift box. ...

Statement of Facts Our understanding of the background facts is as follows: The following three organizations (collectively referred to XXXXX supply courses largely related to occupational first aid courses according to the requirements of XXXXX •   XXXXX The businesses operated for a number of years with the understanding that their courses (listed below) were exempt from GST: •   XXXXX The businesses are registered for GST purposes; they have reported small amounts of GST collectible and claimed ITC's on all of their purchases. ... Ruling Requested •   Under our policy, do the above organizations fall within the meaning of "vocational school" as described in section 1 of Part III of Schedule V to the ETA? •   Is it our view that courses supplied by the above organizations are exempt under sections 6 or 8 of Part III of Schedule V to the ETA? ...

Application of the Place of Supply Rules A portion of the supply of points made by way of sale by XXXXX is deemed to be made in Canada in accordance with subparagraph 142(1)(c)(ii) on the basis that: •   the supply of the points is a supply of intangible personal property and not a supply of real property by way of lease, licence or similar arrangement, •   the points represent a non-specific right to use or occupy more than one real property in various locations, •   the exercise of the non-specific right to use or occupy XXXXX timeshared properties may result in the acquisition of a specific right to use real property situated in Canada, and •   subsection 143(1) does not operate to deem the supply to be made outside Canada as XXXXX is registered under Subdivision d of Division V of the Act at all relevant times during which the supplies under review are made. Similarly, a portion of the supply of points made by way of sale by XXXXX is deemed to be made outside Canada in accordance with subparagraph 142(2)(c)(ii) on the basis that: •   the supply of the points is a supply of intangible personal property and not a supply of real property by way of lease, licence or similar arrangement, •   the points represent a non-specific right to use or occupy more than one real property in various locations, and •   the exercise of the non-specific right to use or occupy XXXXX timeshared properties may result in the acquisition of a specific right to use real property situated outside Canada. ...

. / 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. ... STATEMENT OF FACTS We understand that: 1. […] (the Company) is registered for GST/HST purposes. 2. ... Yours truly, Jill McDonald Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 […] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... We understand that: • XXXXX. (the "Lessee") has entered into an agreement to lease the following aircraft from XXXXX (the "Lessor"), a non-resident person with whom the Lessee deals at arm's length: Aircraft Type XXXXX Model Number XXXXX Serial Number XXXXX Registration Number XXXXX The lease agreement is for a period beginning on XXXXX and ending on XXXXX • The aircraft will be imported at the Airport of Entry (XXXXX) on XXXXX and will be exported on XXXXX. • The total number of months that the aircraft is to be held in Canada by the Lessee under a lease with the Lessor will not exceed 24 months. ...

. •   Pursuant to XXXXX the XXXXX, a patient of a XXXXX hospital must be under the active care of a legally qualified medical practitioner in order to be admitted to or treated in a XXXXX hospital. ... This indicates that the primary purpose for which a person stays in a XXXXX hospital is to obtain medical treatment. •   XXXXX Accordingly, individuals are at the hospital to receive medical care rather than simply being there as a place to live. •   XXXXX, no one can use a house as a XXXXX hospital unless the person is licenced under the XXXXX. ... You indicated that the Vendor's licence was not available. •   It is not evident that the XXXXX or Regulations thereto prohibit the carrying on of medical operations. ...