Search - 屯门 安南都护府

In [yyyy], you entered into two written agreements with [ACo], […][Agreement A] and […][Agreement B] […] 4. ... Customers can choose your designs […] to be printed on products that are acquired from [ACo]. 7. ... Royalty payments […] to you are “net of refunds, bad debt and any VAT, sales or other taxes charged to a customer” […]. 10. ...

[the Institution]) and its status as a school authority. [...]. We apologize for the delay. ... It operates a private elementary school established in [...] 3. [The Institution]`s website states that [...]. 4. ... Yours truly, Dwight Kostjuk Aboriginal Affairs & Educational Sector Unit Excise and GST/HST Rulings Directorate ...

Explanation Under subsection 123(1) of the Excise Tax Act (ETA), a supply means "... the provision of property or a service in any manner... ... For your future reference, we are enclosing a copy of Interpretation Bulletin IT-128R " Capital Cost Allowance- Depreciable Property ". ...

Statement of Facts •   The XXXXX was established in 19 xx to facilitate the establishment of cattle feeder associations. ... XXXXX retains legal ownership of the animals at all times or until the loan is paid off. •   The member also agrees to maintain the health of the cattle and to pay all related costs. •   Both types of members assume the risks of ownership. ... Venne             XXXXX ...

10 July 1998 GST/HST Ruling HQR0000164- Brand Inspection Fee Unedited CRA Tags ETA 146; ETA Sch V, Part VI, 20(e)                                                                         GST/HST Rulings and Interpretations                                                                                                 Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX XXXXX Case: HQR0000164 XXXXX July 10, 1998 Subject: GST/HST APPLICATION RULING Brand Inspection Fee Dear XXXXX Thank you for your letter of October 5, 1994, with attachments, wherein you requested a review of the Department's position, as reflected in a letter to you of September 6, 1994, concerning the application of GST/HST to the following transaction. ... XXXXX of the Regulation states that "There shall be paid in respect to the inspections, applications and registrations and other matters under this Act the fees set out in the XXXXX XXXXX of the XXXXX states that an "Inspector's fee for inspecting cattle not exceeding 4 in number" is $ XXXXX XXXXX states that an "Inspector's fee for inspecting cattle exceeding 4 in number, for each head of cattle" is XXXXX[.] 9. ... Renner ATIP Dan Trahan, Director, Large Business Division, Audit Directorate,    Verification, Enforcement and Compliance Research Legislative References: section 146 and paragraph 20(e) of Part VI of Schedule V to the ETA NCS Subject Code(s): 11846-1 ...

. / 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 dental loupes often have a prescription built into them as required by the individual doctor or dentist. 5. […]. ... RULING GIVEN Based on the facts set out above, we […] confirm that dental loupes with prescription lenses built in are not zero-rated. ...

July 15, 2013 Dear [Client]: Subject: GST/HST RULING Sale of bare land Thank you for your letter of [mm/dd], 2013 [...], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a parcel of real property (the Property) that you and your husband [...] have listed for sale in British Columbia. ... The Property consists of [...] acres of bare land, is legally described as [...][the Property] and is located in [...]. 2. You and your husband acquired the Property in [yyyy] and you own the Property as joint tenants. 3. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Analysis Gift certificate While the ETA does not provide a definition for the meaning of the term, "gift certificate", GST/HST Policy Statement P-202 stipulates that a gift certificate is a "device" (e.g. voucher, receipt, ticket): • that has a stated monetary value. • that can be redeemed on the purchase of property or a service from a particular supplier; that is, the supplier agrees to accept the device as consideration, or a part hereof, in respect of the purchase of property or a service, • for which consideration is given, and • that has no intrinsic value. ...