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GST/HST Ruling
23 June 2000 GST/HST Ruling 8278/HQR0001884 - Application of the GST/HST to Financial Services
The following services are identified in the Schedule of Services: • XXXXX • marketing • XXXXX • accounting • financial analysis • auditing • information processing • personnel, and • investment The Agreement does not provide any details on the services listed in the Schedule. 6. In your letters, you further explain these "services" as follows: • XXXXX • Marketing: This means that XXXXX must actively solicit customers to XXXXX XXXXX (from XXXXX.) • XXXXX. • Accounting: This means that XXXXX must collect and account for XXXXX from the customers. • Financial Analysis: This means that XXXXX must calculate the amount of the XXXXX to be paid by the customer, XXXXX[.] • Auditing: This means that XXXXX must ensure that its intermediary service is in compliance with the agreement. ... This includes verifying that the application has been property completed and that all relevant information has been provided by the customer. • Personnel: This means that XXXXX must provide the necessary people to actively solicit customers. 7. ...
GST/HST Ruling
17 May 2012 GST/HST Ruling 117014 - Application of the GST/HST to various fees and reimbursed expenses
The letter also included the following documents for our consideration: * […] Corporate Structure (Flow Chart). * […] (LP Agreement). * […] (Management Agreement). * […] (Partnership Offering Memorandum). * […] (Investment Management Agreement). * […] (Fund Offering Memorandum). * […] (Service Agreement). ... Fees and reimbursement of expenses charged to […] (Advisor) 13. […] (Advisor) is a […] company incorporated on [mm/dd/yyyy], and […]. […] ([…]%) of the common shares of the Advisor are owned by the Manager. ... The Advisor is the investment manager for […] (Fund), a […] mutual fund corporation under the […] [Act]. ...
GST/HST Ruling
23 December 2004 GST/HST Ruling 54536 - Supply of Three Varieties of Organic Flax Oil
XXXXX (Product A): • Is available in a XXXXX ml container. • Packaging states: XXXXX. • Packaging states: XXXXX. • Directions for use are: XXXXX. • Ingredients are: XXXXX. • Other ingredients listed are: XXXXX. 2. XXXXX (Product B): • Is available in a XXXXX ml container. • Packaging states: XXXXX. • Packaging states: XXXXX. • Directions for use are: XXXXX. • Ingredients are: XXXXX. 3. XXXXX (Product C): • Is available in a XXXXX L container. • Packaging states: XXXXX. • Packaging states: XXXXX. • Directions for use are: XXXXX. • Ingredients are: XXXXX. ...
GST/HST Ruling
10 November 2011 GST/HST Ruling 125071 - GST/HST Ruling - Application of GST/HST to franchise fees
[The] [...] (Franchisor) is one such franchise banner. The Franchisor has [...] for use in [...] a mortgage brokerage business [...]. ... Franchise only at a specific location and [...]. 5. Under [...] the Franchise Agreement, the Franchisee shall pay to the Franchisor an [...] franchise fee [...] in the amount of $[...]. ... Under [...] the Franchise Agreement, the Franchisee shall pay the Franchisor a [...] franchise fee equal to [...]% of [...]. ...
GST/HST Ruling
6 May 1999 GST/HST Ruling HQR0000824 - Application of the GST/HST to the Supply of Prosthesis
The supply consists of: XXXXX XXXXX • 1 Wearables Set (1), The Set includes Support Clip (1); Shoulder Bags (2), Support Belts (2) Strain Reliefs (2) • 2 Reserve Power Pack (2), • 3 Primary Power Pack (3) • 4 Power Pack Charger (2) • 5 Power Pack Tester (1) • 6 Compact Controller (2) • 7 Implant Backup Kit XXXXX (1). ... This package includes: • 1 Personal Monitor (2), • 2 Standby Power Supply (1); • 3 Primary Power Pack (3); • 4 Reserve Power Pack (2); • 5 Power Pack Charger (2); • 6 Compact Controller (2). b) Extra Recipient In-Hospital Capability: This supply allows for the support of an additional XXXX[.] It includes: • [1] XXXXX monitor and Cart (1); • 2 Reserve Power Pack (2); • 3 Primary Power Pack (3); • 4 Power Pack Charger (1); and • 5 Compact Controller (2). ...
GST/HST Ruling
25 July 2024 GST/HST Ruling 244942 - A band-empowered entity’s entitlement to a rebate for the GST/HST paid in error
STATEMENT OF FACTS We understand the following: 1. […] ([…][the Corporation]) is a band-empowered entity as defined in GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians (TIB B-039). 2. The Corporation’s head office is located on […][a reserve] in […] ([…][the Province]). 3. ... Most of the services that the Corporation provides are performed on various reserves throughout the Province. 6. […]. 7. ...
GST/HST Ruling
8 October 2015 GST/HST Ruling 168474 - Psycho-Vocational Rehabilitation Assessment Services and Job Search Support Services
STATEMENT OF FACTS We understand 1. […] 2. […] 3. […] Psycho-Vocational Assessment Services 4. ... The three (3) main types of Services that may be requested by […] are: * Resume and Cover Letter Preparation * Job Search Skills * Individualized Job Placement” ii. ... Schedule B includes the following fees: * Resume and Cover Letter Preparation $[…] flat fee * Job Search Skills $[…] flat fee * Job Placement $[…] flat fee * Job Placement Extension $[…] per week * Durable Placement Fee (permanent) $[…] flat fee * Durable Placement Fee (temporary) $[…] flat fee * Service Cancellation Fee $[…] flat fee vii. ...
GST/HST Ruling
28 February 2003 GST/HST Ruling 39945 - Recovery of the Goods and Services Tax on Certain Road Construction Projects
Statement of Facts Our understanding of the facts, the transactions, and the purpose of the transactions is as follows: 1) XXXXX 2) XXXXX 3) XXXXX 4) XXXXX XXXXX · XXXXX · XXXXX · XXXXX- XXXXX- XXXXX · XXXXX · XXXXX · XXXXX · XXXXX · XXXXX · XXXXX 5) XXXXX 6) XXXXX. 7) XXXXX. 8) XXXXX. 9) At XXXXX request, the XXXXX included the construction of XXXXX work in its contract for reconstruction of XXXXX. 10) The XXXXX agreed to do XXXXX work at XXXXX cost and expense. 11) XXXXX · XXXXX- XXXXX- XXXXX · XXXXX · Upon completion of XXXXX work by the XXXXX, XXXXX will, at its cost and expense maintain the work that has been constructed under the Agreement. ...
GST/HST Ruling
29 August 2011 GST/HST Ruling 132588 - Point of Sale rebate on the supply of publications for children that relate to fire safety
The publications provided are: a. [...] (Product A) is [...] pages, with the contents being [...] b. [...] ... The [...] remaining pages are designed to be drawn upon [...]. d. [...] (Product D) is [...] pages all of which are designed to be coloured [...] e. [...] ...
GST/HST Ruling
10 August 2006 GST/HST Ruling 46094 - Application of GST/HST to XXXXX Rice Crisps XXXXX
They include: • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. 3. ... Ruling Given Based on the facts set out above, we rule that the instruction in courses listed below that lead to certificates or diplomas that attest to the competence of individuals to practise or perform a trade or vocation are exempt from the GST pursuant to section 8 of Part III of Schedule V to the Excise Tax Act (ETA). • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX This ruling is subject to the qualifications in GST/HST Memorandum 1.4, Goods and Services Tax Rulings. ... Yours truly, Trent MacDonald Charities, Non-Profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/08/15 — RITS 56497 — Fund-raising Campaign ...