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GST/HST Ruling

29 August 2011 GST/HST Ruling 83372 - GST/HST RULING - GST/HST treatment of trailer park seasonal site rental

The Park is located at [...] in [Community 1], in the municipality of [...], [...] ... In [yyyy] you began leasing site # [...] in that section of the Park that permits longer term stays under an annual lease arrangement. ... You purchased your unit, [....] park model trailer, in [yyyy]. The trailer measures [...]' x [...]'. ...
GST/HST Ruling

20 July 2005 GST/HST Ruling 51322 - Application of GST/HST to the Supply of Seeds

You also provided the following documents: •   A copy of the XXXXX Affinity XXXXX Program Agreement between the Association and Party A. •   A copy of the Business Agreement between the Association and Party B. •   A copy of the Agreement between the Association and Party C. •   A copy of the Agreement between the Association, Party D and Party E. •   A third party authorization that authorizes XXXXX to represent the Association. ... Party C •   Party C wishes to offer XXXXX to the Association members, staff, Party F and their spouses (collectively referred to as the Members). •   In the agreement entered into with Party C, the Association agrees to •   Encourage the participation of its Members in the XXXXX; •   Provide to Party C, at their request, access to updated lists of the XXXXX of the Association, including their name, address and telephone numbers for solicitation and promotional purpose; •   Authorize Party C to use the names, trademarks, crests and logos of the Association on all related XXXXX documentation; •   Offer exclusively to Party C any XXXXX advertisement in the Association's official publications; and •   Not sponsor any other XXXXX during the term of the agreement. •   In the agreement Party C agrees to •   Ensure that the XXXXX will be administered in accordance with the present agreement; •   Accept all reasonable requests for XXXXX under the XXXXX; •   Give the Association the information contained in XXXXX, that being statistical information on the number of: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; and •   XXXXX. •   Promote the XXXXX using various promotional methods; •   Assume all costs associated with the XXXXX- from package design, promotional material, mailing, postage, insurance policies, etc.; and •   Indemnify and save the Association harmless. •   In consideration for the exclusive right given to Party C to promote the XXXXX and subject to access of updated lists of the XXXXX of the Association, Party C will provide the Association with the following financial consideration during the term of this agreement. ... As previously mentioned, the Program refers to XXXXX to the Members; •   Compensate the Association on the XXXXX of each XXXXX to Members; •   Along with Party D, collaborate with the Association to offer the Members the Program; •   Pay the Association XXXXX per XXXXX for any Member; •   Send out two direct mail pieces per year to all mailable Association XXXXX. ...
GST/HST Ruling

5 January 2012 GST/HST Ruling 98811 - GST/HST Ruling - Payment of GST on group [life and health insurance] commission

(the Contract) dated [mm/dd/yyyy], between [...] (the Administrator) and [...] (the Employer); and [...] (the Agreement) dated [mm/dd/yyyy], between the Administrator and [...] ... As provided for in [...] of the Contract, the Employer pays the Administrator a [...] amount based on [...], which is [...] of the amount estimated to be payable by the Employer for the year. 8. ...
GST/HST Ruling

27 July 2021 GST/HST Ruling 223588 - […][Whether zero-rated - Supply of [X], a cell phone]

STATEMENT OF FACTS We understand from your letter and from the website [...], that: 1. […] (the Corporation) […] sells specialized mobile devices to people with disabilities. 2. […][Information about the Corporation]. 3. The Corporation sells a cell phone known as […] ([…][X][…]). […]. 4. You mention that [X] is designed specifically for individuals with vision loss and that the product is marketed exclusively for people with vision loss and sold to individuals with vision loss. 5. […][Information about X] 6. […][Information about the specialized features of X]. 7. […] 8. […] […] RULING REQUESTED You would like to know whether supplies of [X] are zero-rated (taxed at a rate of 0%). ... Supplies of [X] […] meet the conditions of section 2 of Part II of Schedule VI and are thus zero-rated. ...
GST/HST Ruling

6 May 2010 GST/HST Ruling 122313 - Dried Fruit Products

The Products are as follows: XXXXX XXXXX XXXXX 5. All Products are packaged in a XXXXX plastic bag with XXXXX which allows the contents to be seen. ... XXXXX. XXXXX! XXXXX. XXXXX. XXXXX. 7. The Nutrition Facts give the serving size for each of the Product flavours and the servings per container. ... The specific Products which will be excluded under this paragraph are: XXXXX XXXXX XXXXX Paragraph 1(l) of Part III of Schedule VI excludes supplies of "fruit bars, rolls or drops or similar fruit-based snack foods" from zero-rating. ...
GST/HST Ruling

25 February 2011 GST/HST Ruling 81067 - GST/HST treatment of trailer park site rental

[The Trailer Park] is located at [...], in the municipality of [...], Ontario. ... Section [...] of the Licence Agreement provides [...]. 8. Section [...] of the Licence Agreement states [...]. ... You purchased your unit, a [...] trailer, in [mm/yyyy]. The unit measures [...] feet x [...] feet. ...
GST/HST Ruling

30 June 2006 GST/HST Ruling 62564 - GST/HST Registration of XXXXX [Re Application of Subsection 240(1) of the Act]

Statement of Facts We understand the following facts from the fax XXXXX and other additional information you submitted. •   XXXXX is a United Sates company and is incorporated in the state XXXXX. •   XXXXX is not registered for GST/HST purposes. •   XXXXX. •   XXXXX has an office in Canada where the Canadian operations are managed. The office is located in XXXXX. •   XXXXX has a full time employee in Canada who manages these operations. •   XXXXX purchases goods in Canada, maintains an inventory of those goods in Canada and sells all of them XXXXX. •   XXXXX contracts with Canadian XXXXX to sell their goods XXXXX. •   XXXXX. •   XXXXX. •   XXXXX has a bank account in Canada. •   XXXXX. •   XXXXX. ... The factors that will be considered in determining whether a non-resident is carrying on business in Canada for GST/HST purposes are listed in enclosed Policy Statement P-051R2, Carrying on Business in Canada and include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made or assets are acquired; •   the place from which transactions are solicited; •   the location of assets or an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ...
GST/HST Ruling

17 November 2011 GST/HST Ruling 118885 - GST/HST RULING - Sale of real property by surviving joint tenant

[Individual A] and [...] [Individual B] held (otherwise than as a partnership) title in joint tenancy to [#] parcels of land in [...] ... The parcels bear the following legal descriptions, respectively: a) PID [...] b) PID [...] c) PID [...] d) PID [...] e) PID [...] f) PID [...] g) PID [...] h) PID [...] ... Parcel PID [...] [XYZ] is [#] acres and contains the couple's residence, which was built in 1979. 4. ...
GST/HST Ruling

6 July 2016 GST/HST Ruling 151267 - Commission revenue earned by an automobile dealer

STATEMENT OF FACTS You have provided the following documents: * […] (the Dealer Agreement), dated [mm/dd/yyyy], outlining […] (the Dealer’s) services provided to […]([…][Company X]). * a Credit Agreement between the Dealer, a Buyer, and […] (the Lender) upon assignment. * the Lender’s […] chart effective [mm/dd/yyyy], and * a Deal Management chart. ... A dealer reserve is based on the loan amount, and is expressed either as a percentage of the loan amount on fixed rate loans over $[…] or a dollar value ranging from $[…] to $[…] on variable rate loans and fixed rate loans of $[…] to $[…]. As an “extra bonus” the chart also indicates an additional $[…] Dealer Reserve is available for […] applications. ...
GST/HST Ruling

30 March 2006 GST/HST Ruling 59018 - Application of GST/HST to early termination of vehicle lease

XXXXX a Web site; XXXXX. •   XXXXX offers memberships for a fee XXXXX. Individuals who purchase memberships XXXXX and the right to enter the Web site XXXXX. •   XXXXX. •   XXXXX employs individuals, who are resident in Canada, to search the Internet XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   The server is located in Canada XXXXX. •   XXXXX makes this supply to both residents and non-residents of Canada. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/03/17 RITS 60371 Application of GST/HST on Vehicle "Trade-ins" ...

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