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GST/HST Ruling

30 August 2002 GST/HST Ruling 38400 - Supply of Dietary Supplements

XXXXX [Product C] •   Product C is a capsule containing XXXXX •   XXXXX •   XXXXX [Product D] •   Product D is powdered XXXXX. •   XXXXX •   XXXXX. •   XXXXX XXXXX XXXXX [Product E] •   Product E is a powder consisting of XXXXX •   XXXXX XXXXX. •   XXXXX XXXXX •   XXXXX XXXXX [Product F] •   Product F is a capsule containing various natural herbs. •   XXXXX XXXXX •   XXXXX •   XXXXX [Product G] •   Product G is a capsule containing XXXXX •   XXXXX XXXXX. •   XXXXX. XXXXX [Product H] •   Product H is a powder consisting of XXXXX XXXXX •   Product H is available in three flavours: World Class Chocolate, Vanilla, and Strawberry. •   XXXXX XXXXX •   XXXXX XXXXX [Product I] •   Product I is a powder consisting of XXXXX. •   Product I is available in three flavours: Grape, Fruit Punch and Orange. •   XXXXX XXXXX •   XXXXX XXXXX •   XXXXX XXXXX XXXXX [Product J] •   Product J is a capsule containing XXXXX. •   XXXXX XXXXX •   XXXXX [Product K] •   Product K is a capsule containing XXXXX •   XXXXX XXXXX •   XXXXX •   XXXXX XXXXX [Product L] •   Product L is a powder consisting of XXXXX. •   XXXXX XXXXX •   XXXXX [Product M] •   Product M is a capsule containing XXXXX. •   XXXXX. •   XXXXX •   XXXXX XXXXX [Product N] •   After speaking to you on XXXXX, you confirmed that this product has been discontinued. XXXXX [Product O] •   Product O is a powder consisting of XXXXX •   Product O is available in Chocolate and Vanilla flavours. •   XXXXX XXXXX [Product P] •   Product P is a powder consisting of XXXXX. •   Product P is available in Chocolate and Vanilla flavours. •   XXXXX XXXXX •   XXXXX XXXXX XXXXX [Product Q] •   Product Q is a powder consisting of XXXXX. •   XXXXX XXXXX •   XXXXX XXXXX. ...
GST/HST Ruling

4 April 2011 GST/HST Ruling 125523 - Maternity/obstetrical pads

It also provides the following description: [...] [...] [Product 3] This Product is available in three forms; 1. [...] ... This product is [...] wrapped in plastic and is labelled as [...]. 3. [...] This Product is [...] wrapped in plastic and is labelled as follows; [...]. [...] ...
GST/HST Ruling

13 April 2011 GST/HST Ruling 121861 - Medical foods

[Product 2]; [...] [Product 3]; [...] [Product 4]; [...] [Product 5]; and [...] ... The [...] is one product in [...] pack sizes. It is [...] ready to drink, [...]. ... The Product is sold in a pack size of [...] x [...]g [...]. The [...] describes the Product as [...]. ...
GST/HST Ruling

29 March 2012 GST/HST Ruling 137186 - GST/HST Ruling - [Whether carrying on Business in Canada] - Supplies Of Electronic Books Via The Internet

(the "Company") is [...]. 2. [...]. 3. The Company has its principal place of business in [...] ... The Company currently sells books [...] in electronic format ("electronic books") to consumers throughout North America [...] via the [...] internet [...]. 6. [...] ... No physical form of any electronic book is sold to customers, such as a CD, flash drive, or paper copy, by the [...] the Company. 14. [...]. 15. [...]. 16. [...]. 17. [...]. 18. ...
GST/HST Ruling

3 June 2003 GST/HST Ruling 45698 - Recovery of the Goods and Services Tax on Certain Road Construction Projects

Statement of Facts Our understanding of the facts, the transactions, and the purpose of the transactions is as follows: 1) XXXXX 2) XXXXX 3) XXXXX 4) XXXXX Agreement XXXXX included the following conditions: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 5) XXXXX 6) XXXXX 7) XXXXX 8) XXXXX 9) At XXXXX request, XXXXX XXXXX included the construction of XXXXX work in its contract for reconstruction of XXXXX. 10) XXXXX agreed to do XXXXX work at XXXXX cost and expense. 11) XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   Upon completion of XXXXX work by XXXXX, XXXXX will, at its cost and expense maintain the work that has been constructed under the Agreement. ...
GST/HST Ruling

14 January 2009 GST/HST Ruling 108524 - Tax Status of XXXXX Energy Drinks

The Product A packaging states: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 4. The Product B packaging states: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 5. The XXXXX Website states: XXXXX XXXXX XXXXX XXXXX 6. The Products are sold in grocery stores, convenience stores etc. and are placed near beverages such as soft drinks, juices, and sports drinks. ...
GST/HST Ruling

18 October 2013 GST/HST Ruling 153472 - Tax status of Agave Syrup

From your Company's website [...], our understanding of the facts is as follows: The Product is a [...], natural sweetener [...]; is marketed as an alternative to sugar, [...]; [...][Usage description]; is labelled as [...] agave syrup; is available in [...] ... [Usage of the product]; [...][Additional description]; [...][Additional description]; [...]; [...] ...
GST/HST Ruling

27 October 2020 GST/HST Ruling 189355 - […][Whether a subcontractor is an agent of a contractor]

It provides […] services. 2. [The contractor] entered into an agreement with [the Municipality] to perform […] work in [the Municipality]. 3. […][the subcontractor] […] provides […] services […]. 4. ... Pursuant to section […] of the Agreement, “[…].” […], [the subcontractor] “…shall secure all permits, fees and licenses necessary […].” ... Pursuant to […] [of the By-law], a […] permit is not transferable. 12. ...
GST/HST Ruling

1 June 2021 GST/HST Ruling 203573 - Application of GST/HST to supplies of bulk cannabis

. / 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 Corporation is […] licensed by Health Canada to produce cannabis. ... Subsection 1(2) of the Industrial Hemp Regulations (SOR2018-145) states that for purposes of the Cannabis Act and these Regulations “industrial hemp means a cannabis plant or any part of that plant in which the concentration of THC is 0.3% w/w or less in the flowering heads and leaves.” ...
GST/HST Ruling

15 June 2011 GST/HST Ruling 126726 - Tax Status of Memberships

Section [...] of [Association A] Bylaws states: [...] 14. Section [...] of [Association A] Bylaws states: [...]. ... Section [...] of [Association A] Bylaws states: [...]. 17. Section [...] of [Association A] Bylaws states: [...]. 18. ... Section [...] of [Association A's] Bylaws states: [...]. 21. The following [Associations B] and [...] are [...] ...

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