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
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" ...