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

26 August 1998 GST/HST Ruling HQR0001274- Residence Meal Plans Unedited CRA Tags ETA Sch V, Part III, 13                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX XXXXX Case: HQR0001274 Attention: XXXXX August 26, 1998 Subject: GST/HST APPLICATION RULING Residence Meal Plans Dear XXXXX This is in reply to your letter of February 16, 1998, to XXXXX of the XXXXX Tax Services office concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax to the "topping up" of residence meal plans. ...

29 June 1998 GST/HST Ruling HQR0001124- Tax Status of Phlebotomy Services Unedited CRA Tags ETA Sch V, Part II                                                                         GST/HST Rulings and Interpretations   Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX Case: HQR0001124 Business Number: XXXXX XXXXX XXXXX June 29, 1998 Subject: GST/HST APPLICATION RULING Tax Status of Phlebotomy Services Dear XXXXX Thank you for your letter of March 30, 1998 (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ...

Upon perusal of the agreement provided, in conjunction with our telephone conversation of XXXXX XXXXX, our understanding of the facts, the transaction(s), and the purpose of the transaction(s) is as follows: •   You are a partner in XXXXX. This company provides XXXXX and financial consulting services on a contract basis and holds contracts (primarily XXXXX) with other clients. •   You are not a licensed broker. •   You do not need to be a licensed broker to effect the swap trades as they are interest rate derivative products (brokered into fixed income streams). •   The Company entered into this agreement with you in order to determine if there was a Canadian market for brokering foreign exchange swaps, set up an office in XXXXX and penetrate the Canadian market. •   The services provided by you to the Company, for which you receive your fee, include: conducting feasibility studies; setting up the systems, expanding the client base and effecting the swap transactions as between third parties on behalf of the Company. At this point, your primary functions are marketing and effecting trades. •   The Company bills the third parties for the services that they receive from you. ...

.: XXXXX XXXXX Legislative References: ss 123(1), S 133, 165(1)(2), 221(1), S 259 & S 1, PT IV, SCH V ETA. TIB B-067, P-017 P-061, P-077 & Mem. 300-4-4. Numerous precedent letters on grants and subsidies or transfer payments & child care issues. ...

17 September 1998 GST/HST Ruling HQR0001271- Application of HST to Postage Unedited CRA Tags GST/HST Memoranda Series, Section 1.4, Goods and Services Tax Rulings                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5 XXXXX Case: HQR0001271 XXXXX September 17, 1998 Subject: GST/HST APPLICATION RULING Application of HST to Postage Dear XXXXX Thank you for your letter of May, 1998 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to postal services that was forwarded by XXXXX to this office for reply. Statement of Facts Our understanding of the facts, the transaction(s), and the purpose of the transaction(s) is as follows: •   Your business is registered for the purposes of the Excise Tax Act. •   You mailed a shipment with Canada Post Corporation (CPC) from your place of business in XXXXX to a customer in XXXXX[.] •   CPC charged XXXXX plus applicable GST and HST for the postage applied to this shipment. ...

. / 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: • XXXXX (the "Lessee") has entered into an agreement to lease the following aircraft from XXXXX (the "Lessor"), a non-resident person with whom the Lessee deals at arm's length: XXXXX • The lease agreement is for a period beginning on XXXXX and ending on XXXXX. • The aircraft will be imported at the XXXXX on XXXXX and will be exported on XXXXX. • The total number of months that the aircraft is to be held in Canada by the Lessee under a lease with the Lessor will not exceed 24 months. ...

. / 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 187397 Business Number: […] Dear [Client]: Subject: GST/HST RULING Language training Thank you for your letter of August 24, 2017, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to your supplies of educational services. ... The Corporation submitted two documents, a […] (syllabus and agreement) and a […] (invoice) for the IELTS Program. 8. ...

. / 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. ... Its charity number is […]. c) [The Institution] only operates in the province of Ontario. d) Being both a registered charity and a school authority, [the Institution] meets the definition of a “public institution” under subsection 123(1). e) As a school authority that is established and operated otherwise than for profit, [The Institution] meets the definition of “selected public service body” under subsection 259(1). f) [The Institution] is not a registrant for GST/HST purposes, however it has had a GST/HST number since [mm/dd/yyyy], because it claims the PSB rebate as a selected public service body, at the school authority rate. g) [The Institution] mostly operates in the capacity of a school, but it also carries on other activities, […]. […][The Institution’s website] indicates that […] of the fees charged yearly are for […][other activities]. ...

. •   The Town's work, XXXXX, includes all XXXXX super-structure, sub-structure and grading work required for the Town's proposed XXXXX[.] •   XXXXX At the cost and expense of the Town, XXXXX will tender and construct the Town's work. •   The Town shall pay XXXXX the following surcharges in respect to the total actual cost and expense for the Town's work: 1. ... Under subsection 123(1) of the Excise Tax Act (ETA), a "supply" is defined as "... the provision of property or service in any manner... ... " and "service" is defined as "... anything other than property... ...