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
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GST/HST Ruling
7 April 2000 GST/HST Ruling 7962/HQR0001568 - Application of the GST/HST to
Statement of Facts Our understanding of the facts is as follows: XXXXX • You sent us a sample of XXXXX[;] • XXXXX[;] • XXXXX, XXXXX[;] • According to the label, XXXXX[;] • The label also indicates: XXXXX XXXXX[;] • The recommended use is to mix XXXXX[;] • The fact sheet indicates that XXXXX[;] • XXXXX[;] • XXXXX[;] • You sent us a sample of XXXXX; • XXXXX[;] • According to the label, 4 XXXXX[;] • The label also indicates to shake the product well before use, and to refrigerate it after opening; • The directions are: "XXXXX[";] • A XXXXX[;] • XXXXX[;] • You sent us a sample of XXXXX[;] • XXXXX[;] • XXXXX[;] • XXXXX[.] ...
GST/HST Ruling
10 July 2009 GST/HST Ruling 102654 - GST Status of Finder's Fee on Private Placements of Shares
The Finder's Fee Agreements (based on the standard FFA) entered into between the Issuer and you (the Finder) provides, in part: • XXXXX. • XXXXX:- XXXXX • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. 10. ... (XXXXX) (XXXXX) states that it is to confirm the agreement of the parties regarding finder's fees which may be payable to you in respect of private placements (XXXXX) by XXXXX of its securities to accredited investors (Investors) introduced to XXXXX by you and provides, in part: • XXXXX. • XXXXX:- XXXXX.- XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. 11. The Finder's Agreement dated XXXXX between you (XXXXX) and XXXXX states that it is to confirm the agreement of the parties regarding finder's fees which may be payable to you in respect of private placements (XXXXX) by XXXXX of its securities to accredited investors (Investors) introduced to XXXXX by you and provides, in part: • XXXXX. • XXXXX:- XXXXX; and- XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. 12. ...
GST/HST Ruling
12 April 2019 GST/HST Ruling 190982 - Supply of various feeding utensils and other gripping devices
Liftware Steady The Liftware […][describes a handle with built-in sensors and computer that counteracts tremors and shaking when activated]. […] […][Item #] Liftware Steady Starter Kit […][describes kit that includes stabilizing handle, soup spoon attachment, travel charge and travel case]. […][Item #] Liftware Fork attachment […][describes fork attachment]. […][Item #] Liftware Everyday Spoon attachment […][describes spoon attachment]. 3. ... Soup/Cereal Bowl […][describes bowl with deep cavity and wide rim]. […][Item #] 9. ... RULINGS GIVEN Based on the facts set out above, we rule the following: 1) Sales of the following products are zero-rated under section 38 of Part II of Schedule VI: Liftware Steady Starter Kit- […][Item #] Angled / Contoured Cutlery- […][Item #s] Weighted utensils- […][Item #s] 2) Sales of the following products are zero-rated under section 32 of Part II of Schedule VI: Liftware Fork attachment- […][Item #] Liftware Everyday Spoon attachment- […][Item#] 3) Sales of the following products are subject to GST/HST: Knork®- […][Item #] Scooper Bowl- […][Item #] Scoop Dish- […][Item #] Soup/Cereal Bowl- […][Item #] Round Up Plate- […][Item #] Inner Lip Plate- […][Item #s] […]Plate- […][Item #] HALO™ Cup- […][Item #] […]Mug – […][Item #] Soft Nosey Cup- […][Item #] […][X Cup]- […][Item #s] Universal Built-Up Handles- […][Item #] Anti-slip sheath- […][Item #] Closed-Cell Foam Tubing- […][Item #] EXPLANATION Generally, all supplies of property and services made in Canada are taxable unless an exemption from the GST/HST applies. ...
GST/HST Ruling
23 November 2010 GST/HST Ruling 127289 - GST/HST ruling on Game Cards
[Game Card 9] give[s] customers a membership for a period of [...] for the price of $[...] and $[...] respectively for online activities on the [...] website. [...]. ... The [...] subscription is sold for $[...]. 11. [...] [Games Points Card 11] for a retail price the customers purchase or [...] points which will allow them to do online shopping for games for their [...] system. ... The [...] points card is sold for $[...]. You also included in your submission a [...] card. ...
GST/HST Ruling
31 March 2022 GST/HST Ruling 233442 - Input tax credit eligibility for […][X]
The following entities are wholly-owned subsidiaries of Opco: * […][Subco1] is incorporated pursuant to the laws of Ontario. […]. * […][Subco2] is incorporated pursuant to the laws of Ontario. […]. * […][Subco3] is incorporated pursuant to the laws of British Columbia (BC). […] 7. ... Based on this document, [X] reported an amount, under the balance sheet heading “Due from/investment in related parties”, of $[…], which consisted of the following: * $[…] due from Opco; * $[…] due from [Subco1]; and * $[…] due from [Subco2]. 18. ... For the period ending [mm/dd,yyyy] [X] reported an amount, under the balance sheet heading “Cash and deposits”, of $[…], which consisted of the following: * $[…] in an account referred to as […]; and * $[…] in an account referred to as […]. ...
GST/HST Ruling
10 January 2008 GST/HST Ruling 100298 - XXXXX Green Tea XXXXX
Where the HST included price net of both housing rebates is greater than $109,700 and less than or equal to $387,700: HST rate of 13%, GST/HST new housing rebate of 36% of federal component of HST, and maximum Nova Scotia housing rebate of $1,500 Purchase price (consideration) = (HST included price net of rebates + $1,500) / 1.112 GST/HST new housing rebate = Consideration x 0.05 x 0.36 Nova Scotia housing rebate = $1,500 3. Where the HST included price net of both housing rebates is greater than $387,700 and less than or equal to $507,000: HST rate of 13%, declining GST/HST new housing rebate, and maximum Nova Scotia housing rebate of $1,500 Purchase price (consideration) = (HST included price net of rebates + $29,850) / 1.193 GST/HST new housing rebate = $6,300 x ($450,000- Consideration) / $100,000 Nova Scotia housing rebate = $1,500 4. ... Where the HST included price net of the GST/HST new housing rebate is greater than $389,200 and less than or equal to $508,500: HST rate of 13% and declining GST/HST new housing rebate Purchase price (consideration) = (HST included price net of rebate + $28,350/1.193 GST/HST new housing rebate = $6,300 x (450,000 – Consideration)/$100,000 3. ...
GST/HST Ruling
4 April 2011 GST/HST Ruling 129276 - Whether supply of energy included in rent is subject to recapture of input tax credits
A lease between [...] [Company A] and the Corporation for unit #[...] located at [...] ... A lease between [...] [Company C] and the Corporation for unit #[...] located at [...] ... A lease between [...] [Company D] and the Corporation for unit #[...] located at [...] ...
GST/HST Ruling
10 March 2009 GST/HST Ruling 112478 - [Application of the GST/HST on the Supply of Bottled Beverages]
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The label on the front of the bottle has the following information: • "XXXXX" • "XXXXX" • "XXXXX" • "XXXXX" • "XXXXX" • The label also contains a XXXXX 7. The label on the back of the bottle contains the following: • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX 8. ...
GST/HST Ruling
18 June 2013 GST/HST Ruling 129738 - Public service body rebate
According to [...] of the Agreement, the Corporation will provide Deliverables to the Branch including [...] Services listed in [...]. 10. Deliverables are defined in [...] of the Agreement. [...] 11. [...] Services include [...] 12. The Corporation will also provide the following [...] ...
GST/HST Ruling
31 March 2004 GST/HST Ruling 43731 - Supplies Made by a Charity
The following services are provided: • residential program • outpatient program, or • counselling services. ... The residential program consists of: • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX Patients in the residential substance abuse program must reside in a XXXXX establishment and receive the meals provided. ... Tax status of the supply by the XXXXX of the • residential substance abuse program, • outpatient substance abuse program, and • counselling services made to the XXXXX. 3. ...