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 characteristics of the "XXXXX Bar" are as follows: •   It comes in different flavours; •   According to the label, the ingredients of the XXXXX Berry flavour are apple, strawberry, raspberry, plum, blueberry, blackberry, cherry purees and concentrate, and natural flavouring; •   According to the packaging, each bar is 45 g., and indicates that it is "XXXXX XXXXX". 2. ... Yours truly, Roger Tessier CA Goods Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate c.c.: Donna Harding Legislative References: Paragraph 1(l) of Part III of Schedule V[I] Memoranda Series 4.3 Case #HQR0001256/7649 Division 24 of the Food and Drugs Act XXXXX XXXXX NCS Subject Code(s): R-11850-2 ...

XXXXX contributions to the joint venture, outlined in the preamble and XXXXX of the Agreement, include the following: •   the license to operate the nursing home, issued by the XXXXX; •   the furnishings and equipment used in the Facility, which are either owned or leased by XXXXX; •   the lease of the building at XXXXX, owned by the XXXXX, in which the Facility is located; and •   XXXXX, the principal of a bank loan, to pay for the construction and renovation costs to the Facility. 7. XXXXX contributions to the joint venture, outlined in the preamble and XXXXX of the Agreement, include the following: •   its management services and expertise on a day-to-day basis; •   the specifications for, and supervision of, the construction and renovations to the Facility; •   providing the staff necessary to operate the Facility; and •   acquiring the utilities, food, operating supplies, and all other goods or services necessary for the operation of the Facility, through contracts with third parties. 8. ...

The enclosed policy paper P-077, " Single and Multiple Supplies ", provides assistance in making this determination. ... " the guidelines in enclosed policy paper P-099, " The Meaning Of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' And 'Other Similar Premises, As Used In The Definition Of 'Residential Complex' And 'Residential Unit' ", must be considered. ... Excluded from this concept of the public is a limited group of persons, where such group is limited by some unique characteristics not found in the public at large, such as employees or shareholders of a particular company.] •   where appropriate, there is a common registration area; •   the rooms or suites in the establishment are furnished by the supplier; •   depending on the nature of the establishment, housekeeping services and other facilities are available such as restaurants, meeting rooms, stores, etc. ...

[The Company] advertises [to] individuals […] in the health care field. 6. ... The courses offered range in duration […]. 8. You are not at this time required to be registered under […][a provincial government act]. 9. […]. ... Generally, vocational schools have all or some of the following characteristics: * The organization is normally a corporation or an unincorporated association of some type, not an individual; * The organization identifies or advertises itself as a school and is known publically as a school; * The organization offers courses or programs following a scheduled curriculum under which the courses progress in the depth of the learning from semester to semester; * The organization has a regularly enrolled student body who form a class or classes; * The organization is paid by, the students, or their parents if they are under the provisional age of majority, for the service of instruction they receive; and * The organization owns, rents or leases a place from where students are provided correspondence courses or instruction in courses. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... STATEMENT OF FACTS We understand […] (your company) is a construction company that as part of its business activities performs on-site assessments of damaged property at the request of […] (the insurance company). ... In this particular situation – the service of inspecting, appraising and producing a cost-of-repair estimate concerning damaged property – the service would be exempt under the definition of financial service in subsection 123(1) if it complied with paragraph (j.1) of that definition and was not excluded by paragraph (r). ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... Statement of Facts We understand the facts as submitted to be: [...] (the 'Resident Supplier') is a Canadian resident company registered for GST/HST purposes. [...] ... The Agreement contains no terms or conditions with respect to the location of the [...] use of the rights. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Statement of Facts We understand: • XXXXX is an equipment distributor operating in Canada. ... Specifically, a $XXXXX cash back rebate will be provided on XXXXX. • A $XXXXX cash back rebate will be provided on XXXXX. • A $XXXXX cash back rebate will be provided XXXXX and a $XXXXX cash back rebate will be provided on XXXXX. • Nowhere on the cash back rebate form provided to the customer or to the dealers does it indicate Goods and Serves Tax (GST) is included in the incentive. • In order to activate the cash back rebate the purchaser is required to call a phone number on the coupon. • The purchaser is then required to take the "ad" to their XXXXX dealer on or before a specific date to get cash back on their next equipment purchase. • This discount is offered by the retailer at the time of purchase when the "cash back rebate" coupon is tendered by the customer to the retailer. • The cash back is in the form of a discount given at the time of sale and not cash received by the purchaser. • XXXXX receives a cash rebate from the manufacturer, XXXXX. ...

Statement of Facts Our understanding of the facts is as follows: XXXXX operates a number of grocery stores both within and outside the participating provinces. •   XXXXX sells both zero-rated groceries and non zero-rated items (i.e. supplies taxable at either 7 or 15 percent). •   Customers may join a rewards program known as XXXXX members accumulate points based upon the purchase of specified items. ... For example, the purchase of a zero-rated basic grocery item may result in the customer being credited with XXXXX while the purchase of a non zero-rated item may result in the customer being credited with an additional XXXXX[.] •   It is possible for XXXXX members to accumulate points through the use of third party persons. For example, a XXXXX member may receive a coupon entitling the person to XXXXX points in exchange for purchasing XXXXX[.] •   Once the XXXXX member has accumulated, XXXXX a "voucher" is generated which entitles the member to XXXXX off their next purchase at XXXXX[.] •   Currently, when a "voucher" is redeemed, XXXXX is treating this "voucher" in a manner similar to cash, that is, if a customers total owing is XXXXX [t]axes included), the "voucher" is used to reduce the amount owing to XXXXX with no adjustment being made for the GST/HST applicable to the gross amount of the taxable goods. •   Should a customer use this "voucher" for an amount less than XXXXX the customer is refunded cash for the difference. •   In order to be redeemed, the "voucher" must be used against the purchase of goods, that is, the coupon cannot be exchanged for XXXXX cash. •   This "voucher" can currently be used for any goods sold through a XXXXX store. •   XXXXX is not reimbursed by a third party for the value of the "vouchers" redeemed. •   When redeemed the "vouchers" are not currently attributed to a specific supply. ...

Some of the services to be provided by XXXXX as outlined in XXXXX of the agreement include the following: •   "offer for sale through its sales force and any other means acceptable to XXXXX the XXXXX[,] •   "negotiate on XXXXX behalf the pricing and terms of agreement XXXXX, XXXXX XXXXX[,] •   "perform activities for Customers including... managing Customer satisfaction, providing value-added business analysis and re-engineering services and Best Practice Reviews, and extending use of the XXXXX, and •   "sign agreements for the XXXXX on behalf of XXXXX as it agent with Customers... and provide such agreements to XXXXX compensation is outlined in XXXXX of the agreement and is based on a percentage of the volume of XXXXX over the term of the agreement. ...