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GST/HST Ruling
2 March 2009 GST/HST Ruling 111589 - [Application of the GST/HST to Prepackaged Fresh Salad]
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Product currently is available in the following varieties: • XXXXX • XXXXX • XXXXX 2. ... All Product information was printed on the XXXXX The front of the XXXXX contained the Product name, a picture of the Product, as well as the following information: • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX 12. ...
GST/HST Ruling
22 October 2024 GST/HST Ruling 245470 - Supply of fractional ownership in a horse
You are a sole proprietor doing business […] in […][city outside Canada] where you own and breed […] horses. 2. ... You have provided an […] agreement entitled […] (Agreement), […], by which the Sellers convert their undivided co-ownership of the Horse into distinct fractional ownership shares. 7. ... The Agreement accords the Syndicate Manager annual remuneration ($[...]) […]. ...
GST/HST Ruling
16 January 2015 GST/HST Ruling 163518 - Application of GST/HST to […][a Bread Product]
You describe the Product as organic bread […] 3. The Product is further described as a dinner-sized bread weighing […] grams and available in salty and sweet varieties. 4. ... In baking the Product, the dough is […] 6. There are 3 varieties of the Product: 1. […] – […][describes ingredients of variety 1]; 2. […] – […][describes ingredients of variety 2]; 3. […] – […][describes ingredients of variety 3]. 7. ... For example: • if they are sold from a heated cabinet, they are not zero-rated; • if the establishment has a separate take-out counter, any hot foods sold from this counter are not zero-rated; or • if the food and beverages are purchased and heated at the point of purchase, they are not zero-rated. ...
GST/HST Ruling
22 July 2010 GST/HST Ruling 87064 - Credit card processing services
[The Service Provider] [...], [...] [FinanceCo], [...] (the Bank) and [...], entered into a [...] ... The following terms are defined in section [...] of the Agreement as follows: [...]. 5. ... Each service has a specific price identified. [...]. 13. [...] [comments about the Agreement] 14. ...
GST/HST Ruling
29 August 2011 GST/HST Ruling 83372 - GST/HST RULING - GST/HST treatment of trailer park seasonal site rental
The Park is located at [...] in [Community 1], in the municipality of [...], [...] ... In [yyyy] you began leasing site # [...] in that section of the Park that permits longer term stays under an annual lease arrangement. ... You purchased your unit, [....] park model trailer, in [yyyy]. The trailer measures [...]' x [...]'. ...
GST/HST Ruling
20 July 2005 GST/HST Ruling 51322 - Application of GST/HST to the Supply of Seeds
You also provided the following documents: • A copy of the XXXXX Affinity XXXXX Program Agreement between the Association and Party A. • A copy of the Business Agreement between the Association and Party B. • A copy of the Agreement between the Association and Party C. • A copy of the Agreement between the Association, Party D and Party E. • A third party authorization that authorizes XXXXX to represent the Association. ... Party C • Party C wishes to offer XXXXX to the Association members, staff, Party F and their spouses (collectively referred to as the Members). • In the agreement entered into with Party C, the Association agrees to • Encourage the participation of its Members in the XXXXX; • Provide to Party C, at their request, access to updated lists of the XXXXX of the Association, including their name, address and telephone numbers for solicitation and promotional purpose; • Authorize Party C to use the names, trademarks, crests and logos of the Association on all related XXXXX documentation; • Offer exclusively to Party C any XXXXX advertisement in the Association's official publications; and • Not sponsor any other XXXXX during the term of the agreement. • In the agreement Party C agrees to • Ensure that the XXXXX will be administered in accordance with the present agreement; • Accept all reasonable requests for XXXXX under the XXXXX; • Give the Association the information contained in XXXXX, that being statistical information on the number of: • XXXXX; • XXXXX; • XXXXX; • XXXXX; and • XXXXX. • Promote the XXXXX using various promotional methods; • Assume all costs associated with the XXXXX- from package design, promotional material, mailing, postage, insurance policies, etc.; and • Indemnify and save the Association harmless. • In consideration for the exclusive right given to Party C to promote the XXXXX and subject to access of updated lists of the XXXXX of the Association, Party C will provide the Association with the following financial consideration during the term of this agreement. ... As previously mentioned, the Program refers to XXXXX to the Members; • Compensate the Association on the XXXXX of each XXXXX to Members; • Along with Party D, collaborate with the Association to offer the Members the Program; • Pay the Association XXXXX per XXXXX for any Member; • Send out two direct mail pieces per year to all mailable Association XXXXX. ...
GST/HST Ruling
5 January 2012 GST/HST Ruling 98811 - GST/HST Ruling - Payment of GST on group [life and health insurance] commission
(the Contract) dated [mm/dd/yyyy], between [...] (the Administrator) and [...] (the Employer); and • [...] (the Agreement) dated [mm/dd/yyyy], between the Administrator and [...] ... As provided for in [...] of the Contract, the Employer pays the Administrator a [...] amount based on [...], which is [...] of the amount estimated to be payable by the Employer for the year. 8. ...
GST/HST Ruling
27 July 2021 GST/HST Ruling 223588 - […][Whether zero-rated - Supply of [X], a cell phone]
STATEMENT OF FACTS We understand from your letter and from the website [...], that: 1. […] (the Corporation) […] sells specialized mobile devices to people with disabilities. 2. […][Information about the Corporation]. 3. The Corporation sells a cell phone known as […] ([…][X][…]). […]. 4. You mention that [X] is designed specifically for individuals with vision loss and that the product is marketed exclusively for people with vision loss and sold to individuals with vision loss. 5. […][Information about X] 6. […][Information about the specialized features of X]. 7. […] 8. […] […] RULING REQUESTED You would like to know whether supplies of [X] are zero-rated (taxed at a rate of 0%). ... Supplies of [X] […] meet the conditions of section 2 of Part II of Schedule VI and are thus zero-rated. ...
GST/HST Ruling
6 May 2010 GST/HST Ruling 122313 - Dried Fruit Products
The Products are as follows: • XXXXX • XXXXX • XXXXX 5. All Products are packaged in a XXXXX plastic bag with XXXXX which allows the contents to be seen. ... XXXXX. • XXXXX! XXXXX. • XXXXX. XXXXX. 7. The Nutrition Facts give the serving size for each of the Product flavours and the servings per container. ... The specific Products which will be excluded under this paragraph are: • XXXXX • XXXXX • XXXXX Paragraph 1(l) of Part III of Schedule VI excludes supplies of "fruit bars, rolls or drops or similar fruit-based snack foods" from zero-rating. ...
GST/HST Ruling
25 February 2011 GST/HST Ruling 81067 - GST/HST treatment of trailer park site rental
[The Trailer Park] is located at [...], in the municipality of [...], Ontario. ... Section [...] of the Licence Agreement provides [...]. 8. Section [...] of the Licence Agreement states [...]. ... You purchased your unit, a [...] trailer, in [mm/yyyy]. The unit measures [...] feet x [...] feet. ...