Search - 屯门 安南都护府

. / 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: 181981 Dear [Client]: Subject: GST/HST RULING Prescribed property and services for the purposes of the Public Service Body Rebate (GST/HST) Regulations Thank you for your letter of January 24, 2017, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to […] (the Charity)’s entitlement to claim a public service bodies’ rebate (PSB rebate) of the goods and services tax (GST)/harmonized sales tax (HST). ... However, the Charity files for the PSB rebate using the GST/HST account number […]. ...

. / 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: 238383 Business Number: […] Dear [Client]: Subject: GST/HST RULING Eligibility of a municipality to claim a public service bodies’ rebate on a honorarium paid to an elected official. ... The Town’s […][policy on council remuneration] was adopted on [mm/dd/yyyy] and is found on the Town’s website [...]. […][The municipality’s policy confirms that the mayor and councillors are paid an annual honorarium to compensate them for the exercise of their duties] RULING REQUESTED You would like to know if the Town is allowed to claim a public service bodies’ rebate for any amount of the honorarium paid to the mayor or councillors of the Town. ...

Our understanding of the facts based on our review of the documentation submitted with XXXXX letter is as follows: •   Pursuant to XXXXX an officer XXXXX who is found to be liable under the regulations for damage, loss, deficiency, theft, destruction, deterioration or improper expenditure of public property or any property under the control of the Minister, or of any non-public property, is liable to reimburse the Crown for the financial loss incurred, or is liable to reimburse the non-public property organization concerned for the financial loss incurred. •   Recovery for any loss or damage referred to in the XXXXX is obtained by way of deduction or set-off against any sum of money that may be payable by the Crown to such person found liable unde[r] XXXXX[.] For the most part, in the case of DND XXXXX the cost of the damageloss is recovered by way of an administrative deduction or reimbursement by way of cash, cheque or money order by the member. •   A member of the Canadian Forces or DND may be required to reimburse the cost of damage/loss in respect of the following: 1. ...

The following are some of the factors that apply to Product A and B: •   If a product identifies itself as a 'supplement', 'dietary supplement', 'food supplement' or similar terminology, this is an indication that the product is consumed for the purpose of enhancing or improving a person's state of health and not as a food, beverage or ingredient. ... As noted above, products that meet the 'nutritional supplement' labelling and nutritional requirements of the Food and Drugs Act are zero-rated. •   Product advertising, whether through print or electronic media, that includes a claim related to purported beneficial effects (as mentioned above) indicates that the product is intended to be consumed for purposes other than as a food, beverage or ingredient. Product B XXXXX which indicates that the product is intended to be consumed for a purpose other than as a food, beverage or ingredient. •   Products that emphasize the purity or superior quality of a particular nutrient and relate that nutrient to a therapeutic or beneficial health effect or enhanced performance or physique are not considered to be consumed as a food, beverage or ingredient. ...

. / 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: 212366 Business Number: […] Dear [Client]: Subject: GST/HST RULING Supply of hay for horses Thank you for your correspondence of [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to supplies of hay for horses used for trail rides, racing, and dressage. ... STATEMENT OF FACTS We understand the following: 1. […] (the Company) is a business located in [City, Province]. 2. ...

For the year ending XXXXX, XXXXX % of the revenues came from tuition, the remainder from consulting fees. For the year ending XXXXX, XXXXX % of the revenues were derived from tuition fees. 3. ... The correspondence courses or instruction in courses must develop or enhance students' occupational skills. (1) "... established primarily... ...

Interpretation Given Internet access Pursuant to subsection 123(1) of the ETA, a "telecommunication[s] facility" is defined to mean "... any facility, apparatus or other thing [including any wire, cable, radio, optical or other electromagnetic system, or any similar technical system, or any part thereof] that is used or is capable of being used for telecommunications". ... Subsection 10(1) of the Place of Supply (GST/HST) Regulations provides, in part, that when a particular supplier makes a supply of Internet access and there is to be one final recipient who acquires it under an agreement either with the particular supplier or another supplier, the supply is made in a particular province if there is a single ordinary location in that province at which the final recipient avails itself of the access, and either: •   the particular supplier maintains information sufficient to determine that location, or •   it is the normal business practice of the particular supplier to obtain information sufficient to determine that location. ...

. / 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: 166865 Business Number: […] Dear [Client]: Subject: GST/HST RULING Application of GST/HST to supplies of medical cannabis This letter is in response to a ruling requested by […], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to supplies of medical cannabis made by […](the Business). […]. ... The medical document and registration certificate are not provided to a pharmacist for purposes of dispensing dried marihuana or other cannabis products. […] 4. ...

. / 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: 182285 Business Number: […] Dear [Client]: Subject: GST/HST RULING The impact of the Ontario's 8% electricity rebate on ITCs/RITCs Thank you for your fax of February 7, 2017, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to supplies of electricity 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. ... You paid the HST in the amount of $[…] which was calculated on the consideration for the part which included a core charge of $[X]. 3. ...