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GST/HST Ruling

22 May 2008 GST/HST Ruling 105124 - Valeur de l'importation temporaire d'un aéronef loué

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Nous comprenons que: XXXXX (le " preneur ") a conclu une entente pour louer l'aéronef suivant de XXXXX (le " bailleur "), un non-résident avec qui le preneur n'a aucun lien de dépendance. XXXXX Le contrat de location commence le XXXXX et se termine le XXXXX. L'aéronef sera importé à XXXXX. Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ...
GST/HST Ruling

7 August 2014 GST/HST Ruling 148089 - Application of GST/HST to certain in vitro diagnostic test kits

Specifically, the Company retails the following in vitro diagnostic tests: * […][Drugs of Abuse Test Panel] * […][Pregnancy Test Strip] * […][Strep A Test Device] Drug test 3. ... A goat antibody is employed in each control line. […] [Describes how the test is performed and how it works] 5. […] [Describes how to read the test results] 6. […]. 7. ... Based on our phone conversation on [mm/dd/yyyy], you confirmed that the [Strep A Test Device] contains polyclonal antibodies. 14. […] [Describes test procedure] […] [Describes & explains test procedures and how to read test results] 15. […] [Interpreting test results]. 16. […] [Explains Test (quality) Controls] 17. ...
GST/HST Ruling

24 July 2019 GST/HST Ruling 162099 - 83% Public Service Body rebate eligibility

The Corporation operates a […] hospice […] 5. […]. 6. […] 7. […][Information about admission to the Facility] (Footnote 1) […] 8. […] 9. […][More Information about admission to the Facility] 10. […]. 11. ... Care plans are prepared for every patient. […] 17. […][Information about patient care] 18. […] 19. […]. 20. […][More information about patient care] 21. […] 22. […] 23. […][Patient services available at the Facility] 24. […]. 25. […][Patient services available outside the Facility]. 26. […] 27. ... The Corporation signed an Accountability Agreement […] 45. […] 46. Financial statements for the year [mm/dd/yyyy] indicate that […][funding from the government amounts to] $[…] of $[…] total revenues. 47. […]. 48. ...
GST/HST Ruling

19 July 2011 GST/HST Ruling 127619 - Supply of a service of marketing on-line vouchers

The commission is defined in Schedule [...]. Section [...] provides that the merchant agrees to honour the voucher as set out in Schedule [...] under [the Company's] standard Terms and Conditions in Schedule [...]. Section [...] indicates that the Product shall be sold in accordance with [the Company's] Standard Terms and Conditions (of Schedule [...]). ... It includes the stated dollar value (e.g., $[...]), the percentage of the discount from the face value (e.g., [...]%), the price (e.g., $[...]), minimum and maximum number of buyers, length of promotion, the date(s) of the promotion, [the Company's] percentage (e.g., [...]%), the merchant's expected net revenue per buyer (e.g., $[...]), merchant's name, product description, special conditions. ...
GST/HST Ruling

11 June 2008 GST/HST Ruling 105793 - Valeur de l'importation temporaire d'un aéronef loué

Nous comprenons que: XXXXX (le " preneur ") a conclu une entente pour louer l'aéronef suivant de XXXXX. (le " bailleur "), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation XXXXX XXXXX XXXXX XXXXX Le contrat de location commence le XXXXX et se termine le XXXXX. L'aéronef sera importé XXXXX. Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ...
GST/HST Ruling

2 June 2015 GST/HST Ruling 169081 - GST/HST application to membership fees

Pursuant to section […] of the […]([…][provincial act]), […][the members] entered into […] (the Agreement), dated [mm/dd/yyyy], respecting the establishment of a […]. 2. […] 3. ... [The Organization] will consist of […] members, […]. 5. [The Organization] is a “municipality” under paragraph (b) of the definition of municipality found in subsection 123(1) of the ETA. ... Article […] of the Agreement states that the initial objectives of [the Organization] are to: […] 7. ...
GST/HST Ruling

10 January 2017 GST/HST Ruling 165757 - Application of GST/HST to Supplies made by a Medical Clinic

The medical services and supplies to the [Service Providers] are listed as: […] 16. […]. 17. ... The […] Agreement indicates that the [Service Providers] agree to provide the services as described in […] through their profession […]. […] […] The […] section of the Agreement requires that the Corporation provide the necessary facilities for the [Service Providers] to perform the contracted services. ... A selected public service body is: * a school authority, a university, or a public college that is established and operated otherwise than for profit, * a hospital authority, * a municipality, * a facility operator or * an external supplier. ...
GST/HST Ruling

16 March 2011 GST/HST Ruling 129800 - Status of a Factory Rebate certificate in regards to GST/HST

On the cheque, there is a notation saying $[...] + [...]GST and the cheque-stub has the same details for auditing and ITC purposes; 6. ... In order for this section to apply the following conditions have to be met: The registrant makes a taxable supply in Canada of property or a service that is not a zero-rated supply; A particular person, the customer, acquires the property or service from the registrant or another person; The registrant gives a rebate in respect of the property or service to the customer (a particular person) with a written indication on such rebate that a portion of the rebate is an amount on account of tax; and Subsection 232(3) does not apply to this rebate. ... On this cheque, there is a notation saying $[...] + [...]GST and the cheque-stub has the same details for auditing and ITC purposes. ...
GST/HST Ruling

26 April 2013 GST/HST Ruling 34568 - [...][Application of the GST/HST to Membership Dues]

Examples of cases for which funding may be available [...] include: [...] 9. ... This agreement includes a [...] personal financial services package for all [...] employees. 24. ... A non-member is not eligible to [...] or financial assistance. [...] In conclusion, [...] ...
GST/HST Ruling

13 April 1999 GST/HST Ruling HQR0001685 - Geriatric Seating -

Available options for this chair are: •   wheelchair wheels with anti-tip casters, and footplates; •   positioning cushions; •   tray table; and •   user-operated brakes and seat tilt control. ... There are three models available: •   Basic Tilt Chair •   Basic Recliner •   Basic Tilt Recliner Although these chairs are supported on casters and are therefore mobile, control of mobility does not rest with the occupant of the chair. ... The accompanying parts, accessories, and attachments will have the same zero-rated status as the wheelchair, provided that they are included as part of a single supply of a wheelchair product that is supplied for a single consideration: •   tray table; •   anti-tip casters and footplates; •   user-operated brakes •   seat tilt control, •   positioning cushions; and •   protective padding. ...

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