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. ... The following have been provided for our review: • an agreement (the "Agreement") between you, as a partner of XXXXX, and XXXXX dated XXXXX; • a sample Dealer Agreement (the "Dealer Agreement"): XXXXX between XXXXX and XXXXX, referred to as the Dealer; • a sample Distribution Agreement (the "Distribution Agreement") between XXXXX and a counter party referred to as the "Dealer" in the agreement; • an undated Dealer Service Agreement (the "Dealer Service Agreement") between XXXXX and XXXXX (the "Dealer"); • a sample Schedule XXXXX Fee for Service Arrangement between XXXXX and an unnamed client (individual investor); • a sample Fee Schedule (the "Fee Schedule") from XXXXX, effective XXXXX; and • a variety of e-mails between you and XXXXX. ... Yours truly, Kirk Moore Financial Institutions Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate UNCLASSIFIED ...

. / 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 The [...] will temporarily import artwork for use at [...][its] conference being held at the [...] from [mm/dd] to [dd/yyyy]. The majority of the artwork will be shipped to the conference site; however, some of the artwork may be transported to the conference by the artist. ...

. / 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 […] (Project Co.) has […][an Agreement] with […][the Joint Venture] for construction of […][the Asset] Under […] of the Agreement, the Joint Venture provides a Design and Construction Energy Guarantee (Guarantee). ... EXPLANATION […][Relevant Terms of the Agreement between the Parties] The Joint Venture […] has made an initial payment of $[X] to the Project Co. ...

Statement of Facts Our understanding of the facts is as follow: XXXXX has recently launched line extensions to their current XXXXX XXXXX bars in the form of XXXXX bars peanut butter chocolate flavour and XXXXX bars chocolate flavour; •   They are available in three packaging formats: 1. ... The carton is a display box from which consumers may help themselves; •   Each square is individually wrapped and weighs 23 grams; •   The major ingredients of the peanut butter chocolate flavour are XXXXX XXXXX cereal, XXXXX, peanut butter and icing sugar; •   The major ingredients of the chocolate flavour are XXXXX cereal, XXXXX, fructose, hydrogenated vegetable oil and chocolate liquor. ... Yours truly, Roger Tessier CA Goods Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate c.c.: D. ...

. / 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. ... RULING REQUESTED You would like to know if […] costs invoiced by [the Municipality] are subject to the GST/HST. ... If you require clarification with respect to any of the issues discussed in this letter, […]. ...

Statement of Facts Our understanding of this matter is based on our review of your letter of [mm/dd/yyyy] and [...]. ... Generally, schools have all or some of the following characteristics: • The organization would normally be a corporation or an unincorporated association of some type, not an individual; • The organization identifies/advertises itself as a school and is known publically as a school; • The school offers courses or programs following a scheduled curriculum under which the courses progress in the depth of the learning from semester to semester; • The school has a regularly enrolled student body who form a class or classes; • The school is paid by the students, or their parents if they are under the provincial age of majority, for the service of instruction they receive (in the case of a sole proprietor operating a school, the students would pay the sole proprietor); • The organization owns/rents/leases a place from where students are provided correspondence courses or instruction in courses. ... This being the case, you were required to register for GST/HST purposes. [...]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The access code can also be purchased separately for those students who already have a copy of the textbook. •   The book XXXXX is available separately, at a lower price than the box set with the new media content. ... Yours truly, Costa Dimitrakopoulos Manager Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/02/01 — RITS 53100 — Registration Requirements for a Non-resident ...

. / 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. ... The fee in this sample case is $[…]. RULING REQUESTED You would like to know if you are to charge GST/HST for this on-site inspection and appraisal service. ... In this particular situation – the service of supplying an on-site inspection and appraisal concerning a property insurance claim – 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). ...

The types of products that you identify include the following: •   stents, including ureteral, coronary, endoscopic and percutaneous biliary and pancreatic drainage, biliary, vascular, tracheobronchial, esophageal; •   catheters, including nephrostomy, suprapubic, urodynamic, endoscopic and percutaneous biliary and pancreatic drainage, enteral/gastrostomy feeding catheters and accessories, emergency airway, abscess drainage, dialysis, cecostomy, percardiocentesis; •   incontinence products such as a continence ring and a condom catheter; •   drainage products such as chest tubes; and •   a variety of products such as XXXXX, embolization coils, implantable ports, vena cava filters, XXXXX, vascular occlusion device, XXXXX, XXXXX; ligators, stone strainers and hernia repair sets. ... "... specially designed for use by an individual with a disability", "... that can be used in the residence of an individual", "... supplied on the written order of a medical practitioner for use by a consumer named in the order". ...

Statement of Facts (1) For purposes of this ruling, reference is to be made to the facts presented in our earlier ruling identified by case XXXXX dated XXXXX. (2) XXXXX paid out a XXXXX/day allowance to certain employees who surrendered their camp privileges to help cover their living expenses. (3) These living expenses have different tax statuses for GST/HST purposes as follows: GST Taxable Supplies Zero-Rated & Exempt Supplies Prepared Meals Non-prepared meals Utilities Utilities- water Short Term Accommodation Long term housing Fuel, Travel, Incidentals & Laundry Rulings Requested For purposes of section 174 of the Excise Tax Act (ETA): (1) The XXXXX/day allowance paid by XXXXX is a subsistence allowance; (2) The allowance in question can be treated as two distinct subsistence allowances, one a XXXXX/day allowance for GST taxable items and the other, a XXXXX/day allowance contributing towards zero-rated/exempt items; (3) XXXXX may claim input tax credits with respect to the deemed tax paid on the XXXXX/day allowance for GST taxable items. ... To be considered to be an allowance, the amount must meet all of the following criteria: •   The amount paid must be limited and predetermined, •   The amount must be paid to enable the person receiving the allowance to discharge a certain type of expense, •   The amount must be at the complete disposition of the person receiving the allowance (e.g., the employee), and •   There is no requirement for the person receiving the allowance to repay or account for the use of the amount. ...