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 "commission" is equal to XXXXX % of the retail sale price of each product sold, excluding shipping charges. 9. XXXXX forwards to the vendor any payment received in respect of the sale of the products made through its Web site less the XXXXX % amount it retains. 10. ... Under the XXXXX Agreement, XXXXX is supplying an advertising service to the vendor; 2. the supply of the advertising service is made in Canada and is subject to the GST at a rate of 7% when the service is provided to a vendor who is resident in Canada; 3. when the supply of the advertising service is made to a non-resident person, that supply is zero-rated (i.e., taxed at a rate of 0%) pursuant to section 7 or section 8 of Part V of Schedule VI to the Excise Tax Act (ETA); and 4. the XXXXX % amount charged by XXXXX to a vendor is additional consideration in respect of the advertising service and will have the same tax treatment as described above. ...

. / 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. GST/HST Rulings Directorate Place de Ville, Tower A, 5th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 244638 Dear [Client]: Subject: GST/HST RULING Acting as an Intermediary Between a Merchant and an Acquirer under a Payment Card Network Thank you for your letter of [mm/dd/yyyy], in which you requested a ruling on behalf of […] (the “Company”), with respect to the application of the goods and services tax/harmonized sales tax (GST/HST) to the services supplied by the Company. ... STATEMENT OF FACTS For the purposes of your ruling request, you provided us with electronic copies of the following documents: Merchant Agreement between […][ACo] and a retailer (herein, the “Sample Merchant Agreement”) […] Agreement between the Company and [ACo] ([…][Agreement X]) Based on the information contained in your letter, the above documents and our telephone conversation of [mm/dd/yyyy], we understand the following: 1. ...

. / 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: 166774 Business Number: […] Dear [Client]: Subject: GST/HST RULING Application of GST to supplies sales of medical marihuana Thank you for your fax of November 27, 2014, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to sales of dried marihuana made by […] (the Business). ... The Business is a commercial producer of various strains of dried marihuana for medical purposes and operates a facility located in […][City 1, Province A]. […]. ...

. / 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 the following: 1. […] (the Corporation) carries on a healthcare service business […][in Canada]. 2. It is registered for GST/HST under account number […]. 3. Among other services, the Corporation offers occupational health services, travel health consultation services and vaccinations to their clients [at a clinic located in Canada]. 4. ...

. / 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. ... Section 20 of the Regulation states, in part: To be valid for the purpose of covering GHG emissions, the emission allowances(Footnote 10) used to cover GHG emissions must meet the requirements of section 37 [of the Regulation] …. 6. ... The quantity of emission units represents … (4) 4% of the emission units available under the cap set for the years 2021 and following. ...

4 June 2003 GST/HST Ruling 37913- Liability to Collect Tax on Commercial Rent- Conversion of Commercial Property Unedited CRA Tags ETA 123(1) basic tax content; ETA 123(1) residential complex; ETA 136(2); ETA 171(3); ETA 190(2); ETA 207(1); ETA Sch V, Part I, 2; ETA Sch V, Part I, 4; ETA Sch V, Part I, 9 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 37913File #: 11950-1, 11950-2, 11950-3June 4, 2003 Subject: GST/HST APPLICATION RULING Liability to Collect Tax on Commercial Rent- Conversion of Commercial PropertyGST/HST INTERPRETATION Tax Status of Sales of Mixed-Use Property- Implications of Cancellation of Registration Dear XXXXX: Thank you for your letter XXXXX addressed to the XXXXX Tax Services Office, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ... The enclosed guide, " General Information for GST/HST Registrants ", provides the formula for calculating the basic tax content of property. ...

30 September 1998 GST/HST Ruling HQR0001288- GST Status of the Supply of Unedited CRA Tags ETA Sch VI, Part II                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX Case: HQR0001288 Attention: XXXXX September 30, 1998 Subject: GST/HST APPLICATION RULING GST Status of the Supply of XXXXX Dear XXXXX Thank you for your letter of August 11, 1998 (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ...

1 October 1998 GST/HST Ruling HQR0001341- Application of the GST/HST to the Supply of "Lunchables" Unedited CRA Tags ETA Sch VI, Part III                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0001341 Business Number: XXXXX Attention:  XXXXX October 1, 1998 Subject: GST/HST APPLICATION RULING XXXXX Dear XXXXX Thank you for your letter of July 2, 1998 (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of XXXXX ("Lunchables"). ...

3 April 1998 GST/HST Ruling HQR0001053- Input Tax Credit for Purchases Subject to HST Unedited CRA Tags ETA 169                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario  XXXXX                                                                                K1A 0L5  XXXXX Case: HQR0001053  XXXXX April 3, 1998  XXXXX Subject: GST/HST APPLICATION RULING Input Tax Credit for Purchases Subject to HST Dear XXXXX Thank you for your letter of December 2, 1997, concerning the entitlement of the XXXXX to input tax credits (ITCs) in respect of purchases that are subject to the Harmonized Sales Tax. ...

Yours truly, Gabrielle Nadeau Charities, NPO's and Education Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate c.c.: M. ...