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

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Owen Newell Manager General Operations Unit Excise and GST/HST Rulings Directorate 2007/04/17 — RITS 86353 — Foreign Convention and Tour Incentive Program ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Kirk Moore Financial Institutions Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/01/04 — RITS 83671 — Supplies of Various Medical Products Used in Surgery ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Gaudet Charities, Non-profit organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/07/19 — RITS 64638 — [Application of the GST to the Supply of a Society, Whether a Public College] ...

[NonResCo] employs [#] persons located […][outside of Canada]. 3. [NonResCo] […] is contemplating […][establishment of] a Canadian corporate subsidiary. 4. ... [NonResCo] […] anticipates, most customers will be engaged in cryptoasset mining. 6. ... The mining equipment may loosely be described as [cryptoasset mining] computer equipment and includes, generally speaking, […]. 12. ...

Statement of Facts •   XXXXX is a GST/HST registered non-resident located in XXXXX[.] •   XXXXX supplies books containing study lessons to aid in the preparation for various educational examinations, such as XXXXX[.]  ... The books are considered to be "prescribed tangible personal property" for purposes of section 143.1 of the Excise Tax Act (Act) and the Publications Supplied by a Non-Resident Registrant Regulations. •   XXXXX also supplies software packages (software) which provide access to practice tests relating to the study lessons contained in the books. ... The value of the software exceeds $20 Canadian. •   Currently XXXXX sells the books to Canadian residents and ships the books via air mail to its Canadian customers. •   As a GST/HST registrant selling prescribed publications, the supplies of which are deemed to be made in Canada pursuant to section 143.1, XXXXX collects the GST/HST from its Canadian customers and includes its GST/HST number on the label affixed to each shipment of books. ...

. / 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. ... A local laboratory company has received a large number of requests from employers […] to conduct COVID19 testing on workers who are working in unique settings […]. 4. The laboratory company does not yet have the equipment or test kits required to conduct COVID19 testing and wishes to contract with [X] to have the testing conducted […]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Among other things, all gift cards, old and new, contain the following features: • The Company is not responsible for destroyed, lost or stolen cars. If destroyed, lost or stolen, the result is the same as with cash. • Purchases will be deducted from the gift card until the value reaches zero. • Unused value remaining on a gift card cannot be redeemed for cash. • Refunds for items purchased using a gift card will be re-applied to a gift card. ...

These questions are as follows: •   Is the grantee making a supply in return for the transfer of money? •   Is the grantor contracting out an obligation to the grantee? •   Is the only supply provided by the grantee for accountability purposes only? •   Is there a direct link between the transfer of money by the grantor and the supply provided to the grantee? ...

The Land-owner estimates that the Residential Portion and the Retail Portion of the subject property will consist of approximately XXXXX % and XXXXX %, respectively. 8. ... The Developer is required to make payments of $XXXXX for each of the following milestones the Developer fails to meet: XXXXX •   commence excavation for the Construction of the Building before XXXXX; •   complete excavation and the foundation work for the Building by XXXXX; •   complete the construction of the Building by XXXXX; and •   complete construction of the Building by XXXXX. 15. ... Whether XXXXX % of the rent is reasonably attributable to the making of the exempt supply (or supplies) and XXXXX % to the making of the taxable supply (or supplies) is a question of fact for which a ruling cannot be provided. ...

Statement of Facts Based on the information you provided, we understand the facts to be as follows: 1. [...] is operated under the business name [...] ... Therefore, where supplies of wigs and other hair pieces are made in [...] [Participating Province X], they are subject to the HST at the rate of [...]%. ...