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 company […][sells] gift cards to its customers […] either in person […] or online from the company’s website. 2. ... Gift Card D: a gift card without a stated cash value that provides a digital code to download a digital copy of a specific video game. […]. e. ... The purchase and use of a gift card by a customer is subject to the particular card’s terms and conditions: […] a. ...

A positive GA cannot be considered a price adjustment under subsection 232(2) because the wording refers to “… the consideration or part is subsequently reduced …”. ... British Columbia (Interior Tree Fruit & Vegetable Committee of Direction 6 and Eurig Estate v. ... R / (1983) SCR 29, an income tax case, that the words "in respect of" are, in my opinion, words of the widest possible scope. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Documentary evidence that a charity or non-profit organization must provide to demonstrate that the long-term residential accommodation in question meets the administrative policy and eligibility criteria for municipal designation includes: •   A copy of the charity or non-profit organization's Certificate and Articles of Incorporation; •   A copy of a dated and signed agreement that describes that it is providing RGI housing for which the charity or non-profit organization receives funding from a government; and •   A copy of a document that attests to the number of RGI units for which the charity or non-profit organization receives funding from a government relative to the total number of units in the project. ... Yours truly, Susan Eastman Municipalities and Healthcare Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/10/19 — RITS 86120 — Application of GST to the Supply of Real Property Via Tax Sale ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... There are XXXXX primary methods for planting XXXXX grass: •   XXXXX. According to the Canadian Hay Association web site, the main forages in Canada are timothy, alfalfa and mixed hays (none of which were identified as containing XXXXX grass). ... Yours truly, Gunar Ozols Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/09/25 — RITS 52094 — Independent Medical Examinations and Other Independent Assessments ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The nutrition facts table on the Product container indicates that a XXXXX mL serving of the Product contains the following vitamins and minerals: % Daily Value XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 6. ... Yours truly, Ben Boboski Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/09/22 — RITS 82627 — Application of GST/HST to XXXXX Rice Crisps XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Ruling Given Based on the facts set out above, we rule that Product A is a taxable supply at 7%, or (15 % as applicable) pursuant to section 165 the Act and Product B is a zero-rated supply (taxable at 0%) pursuant to subsection 165(3) and section 1 of Part III of Schedule VI to the Excise Tax Act (the "Act"). ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/03/16 — RITS 78140 — Importation of [Food Items] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... We understand that 1) The Society was incorporated, without share capital under the XXXXX. 2) According to the Society's Constitution, the purposes of the Society are to: XXXXX [xii] *. 3) The Society receives direct funding and/or grants from the Province and the Government of Canada, both of whom meet the definition of "grantor" [xiii] footnote 2 in section 2 of the Public Service Body Rebate (GST/HST) Regulations (the Regulations). ... In these Regulations, government funding "government funding" of a particular person means (a) an amount of money (including a forgivable loan but not including any other loan or a refund, rebate or remission of, or credit in respect of, taxes, duties or fees imposed under any statute) that is readily ascertainable and is paid or payable to the particular person by a grantor (i) for the purpose of financially assisting the particular person in carrying out the purposes of the particular person and not as consideration for supplies made by the particular person, or (ii) as consideration for making property or services available for consumption or use by other persons (other than the grantor, individuals who are officers, employees, shareholders or members of the grantor, or persons related to the grantor or to such individuals), where supplies of the property or services made by the particular person to such other persons are exempt supplies, and (b) an amount of money paid or payable to the particular person by an organization (in this paragraph referred to as the "intermediary") that received the amount from a grantor or by another organization that received the amount from an intermediary, where (i) in the case of an amount that, after 1990, becomes payable or is paid to the particular person, the intermediary or the other organization, as the case may be, provides to the particular person, at the time the amount is paid to the particular person, a certificate in a form prescribed by the Minister certifying that the amount is government funding, and (ii) the amount would be government funding of the particular person because of paragraph (a) if the amount were paid by the grantor directly to the particular person for the same purpose as it was paid to the particular person by the intermediary or the other organization, as the case may be, and if the reference to "grantor" in subparagraph (a)(ii) included a reference to that intermediary or other organization, as the case may be; grantor "grantor" means (a) a government or municipality, other than a corporation all or substantially all of whose activities are commercial activities or the supply of financial services or any combination thereof, (b) a corporation that is controlled by a government or by a municipality and one of the main purposes of which is to fund charitable or non-profit endeavours, (c) a trust, board, commission or other body that is established by a government, municipality or corporation described in paragraph (b) and one of the main purposes of which is to fund charitable or non-profit endeavours, and (d) a band of Indians within the meaning of any Act of Parliament; 2007/05/11 — RITS 77586 — Supplies of Approvals for Subdivision and Other Services ...

The Facility which is located in […][City 1] is a […] long-term care home for seniors, […]. ... A report of therapeutic health care services (Footnote 1) indicates […] hours of services being rendered per resident per day. 28. […] 29. […] 30. ... Ministry of Health Services; • the residents were extremely dependent on care either by reason of mental or physical impairment, or both; • residents were under the care of a physician, who was either associated with the facility or had a pre-existing relationship with the resident; • a tailored care plan was created for each resident, documented and implemented: detailed records were kept on the implementation of the care plans, medication reviews were required every six months, and inter-disciplinary meetings were held annually; • physicians visited residents frequently (e.g., roughly on a bi-weekly basis); • physicians were at, or on-call to attend, the facility at all times; • physicians provided substantial medical care (e.g., addressed medical concerns, participated in medication reviews, attended interdisciplinary meetings); • registered nurses were at the facility at all times, and nurses were in regular communication with physicians for prescription or advice; • the facility received funding for 2.8 hours of care per resident per day (the calculation was based on scheduled staffing hours); • the care provided was of a different type than ordinary assistance with activities of daily living that a more robust individual might require. ...

Hydro. 2. […] (the Engineer) evaluates locations for their potential to produce electricity. ... Under the Agreement, Company A agrees to pay various fixed amounts payable at different stages and a royalty of not less than […]% and a maximum of […]% that is payable under the terms of the Royalty Agreement. 5. ... As such, paragraph 162(2)(c) does not apply in respect of the payments made […] under the Royalty Agreement. ...

Supplies of food or beverages for human consumption (including sweetening agents, seasonings and other ingredients to be mixed with or used in the preparation of such food or beverages), other than supplies of [...]."" The application of this provision to the supply of wine kits for home use was clarified in a Notice issued by the Agency, dated February 17, 1999, titled " Information regarding 'Brew on Premises' Operators " ("the Notice"). ... CCRA Publications: Notice, dated February 17, 1999, titled " Information regarding 'Brew on Premises' Operators ". ...