Search - 司法拍卖网 人民法院
Results 3621 - 3630 of 4278 for 司法拍卖网 人民法院
GST/HST Interpretation
18 February 2002 GST/HST Interpretation 6939 - Application of GST/HST to a Real Property Development Carried Out by a Trust That is Created by a Status Indian
18 February 2002 GST/HST Interpretation 6939- Application of GST/HST to a Real Property Development Carried Out by a Trust That is Created by a Status Indian Unedited CRA Tags Indian Act 87; GST/HST Technical Information Bulletin B-039R, GST Administrative Policy — Application of GST to Indians Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXXAttention: XXXXX Case Number: 6939February 18, 2002 Subject: GST/HST INTERPRETATION Application of GST/HST to a real property development carried out by a trust that is created by a status Indian Dear XXXXX: This refers to your previous letter, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a trust scenario concerning status Indians. ... Yours truly, Dwight Kostjuk Aboriginal Affairs Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate c.c.: Chron. ...
GST/HST Interpretation
18 February 2003 GST/HST Interpretation 41539 - Services Provided in the
In your letter XXXXX, you requested a ruling on the following points: • That the CCRA designate XXXXX to be a municipality pursuant to section 259 of the Excise Tax Act ("ETA") XXXXX. • That the supplies between XXXXX be exempt pursuant to paragraph (a) of section 28 of Part VI of Schedule V to the ETA. ...
GST/HST Ruling
4 May 2023 GST/HST Ruling 196193 - Home Care Services
. / 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. ... [X], resides at […][the Centre] in […], Ontario. 2. The Centre is a government funded long-term care facility. 3. ...
Excise Interpretation
23 November 2023 Excise Interpretation 9000254 - Interpretation of the federal excise tax for fuel used as ships’ stores
. / 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. ... On [mm/dd/yyyy], Company B travelled from Sandusky, Ohio to Windsor, Ontario and purchased [...] litres of diesel fuel from Company A. ...
GST/HST Interpretation
13 August 2024 GST/HST Interpretation 247663 - Strata-titled townhomes and the purpose-built rental housing (PBRH) rebate
. / 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. GST/HST Rulings Directorate 5th floor, Tower A, Place de Ville 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 247663 Business Number: […] Dear [Client]: Subject: GST/HST interpretation proposed law/regulation- Strata-titled townhomes and the purpose-built rental housing (PBRH) rebate Thank you for your correspondence of May 6, 2024, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to strata-titled townhomes and the purpose-built rental housing (PBRH) rebate. ...
GST/HST Interpretation
13 August 1998 GST/HST Interpretation HQR0000242 - Employer Contributions Made Into Union Trust Funds
13 August 1998 GST/HST Interpretation HQR0000242- Employer Contributions Made Into Union Trust Funds Unedited CRA Tags ETA 123(1); ETA 149(1); ETA Sch V, Part VII, 1 Telephone: (613) 954-5021 Fax: (613) 990-1233 XXXXX HQR0000242 XXXXX 11735-1 (pl) XXXXX Subsections 123(1) & 149(1) XXXXX Section 1, Part VII of Schedule V XXXXX August 13, 1998 Dear XXXXX This is in response to your previous letters and several subsequent telephone conversations regarding the application of the GST/HST to contributions made by employers into various employee benefit plans operated as union trust funds. ...
GST/HST Ruling
27 April 2010 GST/HST Ruling 103873 - [Chiropractor Services]
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The only exception to this is: • where a principal practitioner enters into a bona fide arrangement to share fees with a locum (i.e., apportion fees between the principal practitioner and the locum for health care services rendered to an individual), as explained in the preamble of P-238 and described under one (1) therein; • where the medical practice organization is a partnership, as described under three (3); or • where the medical practice organization involves cost-sharing under an agency arrangement, as described under four (4). ...
GST/HST Ruling
30 April 2018 GST/HST Ruling 162100 - Application of GST/HST to supplies of cannabis for medical purposes
. / 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: 162100 Business Number: […] Dear [Client]: Subject: GST/HST RULING Application of GST/HST to supplies of cannabis for medical purposes Thank you for your letter of May 9, 2014, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to supplies of medical cannabis or dried marihuana made by […] (the Business). ... Under subsection 3(3) of the ACMPR the following persons may possess cannabis: (a) a person who has obtained cannabis for their own medical purposes by producing it as a registered person; (b) a person who has obtained cannabis — for their own medical purposes or for those of another individual for whom they are responsible — from a designated person; (c) a person who requires cannabis for their business as a licensed producer and who possesses it in accordance with section 22 of the ACMPR; (d) a person who requires cannabis for their business as a licensed dealer; (e) a person who is employed as an inspector, an analyst, a peace officer, a member of the Royal Canadian Mounted Police or a member of the technical or scientific staff of a department of the Government of Canada or of the government of a province and who possesses the cannabis for the purposes of and in connection with their employment; or (f) a person who is acting as the agent or mandatary of a person whom they have reasonable grounds to believe is a person referred to in paragraph (e) and who possesses the cannabis for the purpose of assisting that person in the administration or enforcement of any Act or its regulations. 21. ...
GST/HST Ruling
30 May 2018 GST/HST Ruling 166303 - Application of GST/HST to supplies of medical marihuana
. / 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 physician charged you $[…] for the completion of the medical document. 2. On [mm/dd/yyyy], the Ministry of Health and Long-term Care (Ministry) sent you a cheque in the amount of $[…] as the Ministry concluded that the completion of the medical document to obtain dried marihuana is an insured service under the Ontario Health Insurance Plan as part of the physician assessment that was provided to you on [mm/dd/yyyy]. 3. ...
GST/HST Ruling
5 January 2011 GST/HST Ruling 125981 - Application of HST to Fees for International Fuel Tax Agreement (IFTA) Decals and The Reimbursement of Costs of Coloured Dye [in Ontario]
. / 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] Minister of Revenue now has the authority to administer the FTA. ... Registered dyers should attach details regarding the adjustment to the return. h)... 52. [...]. ...