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GST/HST Ruling

6 July 2011 GST/HST Ruling 101290 - [...] [GST/HST Treatment of Recreational Vehicle Sites]

The two parcels are described as follows: 1) The whole of Lot [...] and 2) The whole of Lot [...]. ... The Developer is looking to place new [...] foot wide park model trailers [...] on some of the [...] sites reserved for nightly rentals. ... The GST/HST consequences if the Developer placed new [...] foot wide park model trailers [...] on the [...] sites reserved for short-.term rentals and supplied the trailer and site. 7. ...
GST/HST Interpretation

3 November 2011 GST/HST Interpretation 139189 - GST/HST INTERPRETATION - Input tax credit eligibility for [...] [Organizations]

[Organizations] This concerns your [...] [enquiry] of [mm/dd/yyyy] to [...] with regard to input tax credit (ITC) eligibility for [...] ... It appears that the primary purpose of [an Organization] is to [...]. ... Other improvement inputs will be acquired specifically for the purpose of making exempt supplies [...] or for another purpose other than making taxable supplies [...]. ...
GST/HST Ruling

16 August 2016 GST/HST Ruling 144811 - – 83% Public Service Bodies’ rebate applicability

Services provided by the Corporation include the following: * General healthcare, including health and nursing care, treatment and monitoring of temporary and chronic illness; * 24 hour urgent on-call physician care; * Preventative healthcare including general health teaching, routine physicals, vaccinations and screening for disease; * Diabetes management and treatment services such as insulin initiation and adjudication, follow-up physician instructions and dietician counseling; * […] 8. ... There are [#] individual physicians on staff who collectively work the equivalent to [#] full-time physicians. ... The audited financial statements for the year ended [mm/dd/yyyy], indicate that the Corporation received $[…] from the MOHLTC/[…] Local Health Integration Network as “Community Health Centre” funding. 16. […], the MOHLTC advised that the Corporation is approved as a health service provider, being a Community Health Centre that provides health services […]. ...
GST/HST Ruling

29 November 2007 GST/HST Ruling 95098 - XXXXX – Eligibility of the XXXXX to claim the 83% public service body rebate

There must be: •   a mode of conveyance; •   an operator of the conveyance independent of the traveller; and •   an itinerary. ... Two factors we would consider when determining if this condition is met are: •   where the payment is processed, and •   where the payment is deposited. ... XXXXX Yours truly, XXXXX Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/12/05 RITS 93795 Foreign Convention and Tour Incentive Program ...
Excise Interpretation

7 June 2022 Excise Interpretation 204747 - Fuel Charge Exemption – Section 87 of the Indian Act

You also provided the following documents: * A third party authorization that authorizes […] (the Representative) to correspond on the Taxpayer’s behalf. * Standard authorization for facsimile transmissions. ... We understand the following: The First Nation is a limited partner of […] (the Company), whose activities are carried out on a reserve. ... Yours truly, Shivam Bagga, CPA Senior Rulings Officer Legislative Policy and Regulatory Affairs Branch FOOTNOTES 1 HYPERLINK " https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/18781/index.do " References re Greenhouse Gas Pollution Pricing Act, 2021 SCC 11 at para 219. ...
GST/HST Interpretation

16 September 2004 GST/HST Interpretation 51121 - Bad debts, Accounts Receivable, and Labour & Material Payment Bonds

16 September 2004 GST/HST Interpretation 51121- Bad debts, Accounts Receivable, and Labour & Material Payment Bonds Unedited CRA Tags ETA Sch VI, Part III, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'agence. ... Should you have any questions, or require further clarification, please do not hesitate to contact me at (613) 952-9585. c.c.: Donna Harding Legislative References: NCS Subject Code(s): 11850-1 2004/09/28 RITS 51177 Tax Status of Amount Identified as Commission on Subcontractor's Settlement Statement ...
Excise Interpretation

3 November 2015 Excise Interpretation 173067 - – Brewery expansion

The two buildings are not adjoined; they are separated by a business entity that is […] not related or associated with [XYZ]. 4. […]. [XYZ] will install an overhead pipeline […] to transfer finished beer from [Location 1] to [Location 2]. ... Yours truly, Rupam Faruquee Rulings Officer Excise Duty Operations Alcohol Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate ...
GST/HST Interpretation

8 January 2016 GST/HST Interpretation 150125 - – Hospital On-call Fee

8 January 2016 GST/HST Interpretation 150125- Hospital On-call Fee Unedited CRA Tags ETA Sch V, Part II, 5 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... (Footnote 1) Therefore, to be exempt under section 5, the service rendered to an individual by a medical practitioner must be for the purpose of: * maintaining health, * preventing disease, * treating, relieving or remediating an injury, illness, disorder or disability, * assisting (other than financially) an individual in coping with an injury, illness, disorder or disability, or * providing palliative health care. ... Accordingly, a supply is exempt under section 5 of Part II of Schedule V if it meets all of the following conditions: * it is rendered to a particular individual; * the person who renders the service is licensed under the laws of the province to practise the profession of medicine (or dentistry); * it is a consultative, diagnostic or other health care service that is a qualifying health care supply (i.e., the service is provided for the purpose of maintaining health, preventing disease, treating an injury, etc. of an individual); and * it is not a cosmetic service supply nor a supply in respect of a cosmetic service supply that is not made for medical or reconstructive purposes. ...
GST/HST Interpretation

7 June 2005 GST/HST Interpretation 57924 - Timing Issue - Interest & Penalties - Rebate Overpayments - Assessments against Suppliers

7 June 2005 GST/HST Interpretation 57924- Timing Issue- Interest & Penalties- Rebate Overpayments- Assessments against Suppliers Unedited CRA Tags ETA Sch V, Part VI, 10 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Boivin Manager Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/06/15 RITS 57994 Tax Status of Canola, Flax, Pumpkin and Borage Oils ...
GST/HST Ruling

24 July 2017 GST/HST Ruling 138196 - – Eligibility to an 83% public service body rebate

The Corporation has been given the Business Number […]. 2. The Corporation’s Mission Statement indicates […]. 3. ... The Corporation has a Long-Term Care Home Service Accountability Agreement with the LHIN. […]. 6. ... There are [#] physicians that are either present or on call 24 hours per day […] 13. […][Terms of Agreement with the physicians] 14. […][Description about the nursing staff and the services they provide to the residents] 15. […] 16. […] 17. […] 18. […] RULING REQUESTED You would like to know whether the Corporation is entitled to claim an 83% PSB rebate of the GST and the federal part of the HST and, as a person resident in Ontario, an 87% rebate of the provincial part of the HST, as a facility operator. ...

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