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 is classified in the XXXXX as "Antacids & Antiflatulents". ...

Unedited CRA Tags ETA Sch V, Part III, 8                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0001237                                                                         September 25, 1998 Dear XXXXX This is in response to your letter of November 7, 1997 sent to XXXXX (with attachments), of our XXXXX TIS Center, concerning the definition of vocational school in Part III of Schedule V to the Excise Tax Act (ETA). ...

21 August 1998 GST/HST Ruling HQR0000206- Application of GST to Career Consulting and Employment Services Unedited CRA Tags ETA Sch V, Part III, 1; ETA Sch V, Part III, 8 XXXXXXXXXXAttention: XXXXX GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5Case: HQR0000206August 21, 1998 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX This letter is in response to the Memorandum of April 22, 1996 from XXXXX, concerning the application of the Goods and Services Tax (GST) to supplies made by XXXXX[.] ... Moore XXXXX Encl.: Legislative References: sections 1 & 8/Part III/Schedule V NCS Subject Code(s): R-11915-1 ...

21 December 1999 GST/HST Ruling 8196/HQR0001802- Application of the GST/HST to Supplies Unedited CRA Tags ETA Sch V, Part II, 5; ETA Sch V, Part II, 7; ETA Sch V, Part II, 7.1; ETA Sch V, Part II, 9 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXXAttention: XXXXX Case: HQR0001802 / 8196XXXXXDecember 21, 1999 Subject: GST/HST APPLICATION RULING Application of the GST/HST to XXXXX Dear Sir: Thank you for your letters of May 14, 1999 and September 24, 1999, with attachments, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of medical reports made by your client, XXXXX[.] ... Eastman Legislative References: sections 5, 7, 7.1, & 9 of Part II of Schedule V NCS Subject Code(s): R-11860-1 ...

The Department's position; as publicized in Policy Number P-232- " Meaning of "Other Arrangements of Prepared Food" for Purposes of Paragraph 1(o.3) and Former Subparagraph 1(o) of Part III of Schedule VI to the Excise Tax Act " (issued June 24, 1999); is that the words, "other arrangements of prepared food", are intended to apply only to those arrangements with characteristics similar to (although not necessarily identical to) those of "platters of cheese, cold cuts, fruit or vegetables". ...

The rebate provision for printed material, pursuant to subsection 259.1(2) of the ETA, is for the GST payable on the purchase of: "... ... A further explanation of the terms printed book, audio recording and scripture is contained in the enclosed GST/HST Memoranda 13.4, Rebates for Printed Books, Audio Recordings of Printed Books and Printed Versions of Religious Scriptures ". ...

.: Michel Guay Legislative References: 259/IX/Div.VI "Rebates" & 1(a)/II/V NCS Subject Code(s) 11880-7 ...

Yours truly, Michel Guay Municipalities and Health Care Services Unit Public Service Bodies & Governments Division c.c.: M. ...

12 May 1998 GST/HST Ruling HQ0000746- Application of the GST/HST to the Activities of a University With Respect to the Supply of Cattle Unedited CRA Tags ETA 123(1) university; ETA Sch V, Part VI, 10                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5  XXXXX  XXXXX  XXXXX May 12, 1998  XXXXX                Case: 0000746 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX This is in response to your letter (with attachments) of April 14, 1997, to the XXXXX Tax Services Office (TSO) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the activities of the XXXXX. ... Pursuant to XXXXX of XXXXX "... upon dissolution...any property remaining after the satisfaction of all debts and other liabilities...shall be conveyed to the XXXXX for the benefit of the XXXXX and the XXXXX 3. Pursuant to XXXXX "... The Corporation shall not carry on any activities other than: i) to initiate, undertake, coordinate and promote research, experiments, and education related to the housing, reproduction, nutrition, welfare, rearing, health, management utilization, and marketing of beef and related products and by-products; ii) to undertake programs of developing and disseminating production technology and management information arising from the Corporation's own research project or research and experiments carried on by other beef producers and research institutions, all in a manner consistent with servicing the interests of the beef industry in XXXXX and Canada; iii) any activities or undertakings which are incidental to and necessary for the accomplishment of any of the foregoing, including, without limitation, the leasing, purchasing and or construction of facilities and equipment necessary to rear, produce and market beef; iv) those activities which in the opinion of the board of directors of the Corporation, are related to or incidental to or which will assist the Corporation in the attainment of the foregoing. ...

XXXXX of the Articles of Incorporation state that "... (a) the shares shall entitle their respective holders to participate pari passo in any surplus or profits.... ... Ruling Response Based on the facts set out above, we rule that in accordance with section 259 of the ETA, as a qualifying non-profit organization, ABC Inc. is entitled to a PSB rebate equal to 50 % of its non-creditable tax charged in respect of the fiscal year ending December 31, 2000. ... Explanation Pursuant to subsection 123(1) of the ETA, a "non-profit organization" is: "... a person (other than a...charity... or a government) that was organized and is operated solely for a 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.... ...