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GST/HST Ruling
3 September 2024 GST/HST Ruling 247578 - GST/HST Status of […][bites]
The Product is manufactured by […] (the Manufacturer) and sold by […] (the Retailer). 2. ... The Product is packaged in a [#] gram resealable bag that contains approximately [#] pieces of the Product. ... Marketing contained on the Manufacturer’s corporate website […] includes the following statements: […]. ...
GST/HST Ruling
22 December 1999 GST/HST Ruling 8356/HQR0001962 - Tax Treatment of Disbursements and Professional Services Made Outside Canada
.: XXXXX Legislative References: Paragraph 142(2)(g) NCS Subject Code(s): I-11640-3, 11645-4-1, 11680-7 Reference: GST/HST Policy Statement P-209, " Lawyers Disbursements " HQ Letters HQR917, HQR744 and HQR632 Income Tax Interpretation Bulletin IT-129R, ["] Lawyer's Trust Accounts and Disbursements " ...
GST/HST Ruling
30 March 2023 GST/HST Ruling 237843 - The application of GST/HST to supplies of […][a supplement]
STATEMENT OF FACTS We understand the following: 1. […] (the Company) supplies the Product, which is a […] meal program (the Program) aimed to improve the overall health of an individual. 2. ... The Product is accompanied with […] additional information on how to use the Product. 5. ... The following components of the Product are broken down into […] different combination, which are to be consumed per day basis: Nut bars […] Soup mixes Herbal tea Dark chocolate crisp bars […] […][seasonings] […][supplements] […] energy drinks. 8. ...
GST/HST Ruling
5 March 2012 GST/HST Ruling 140575 - GST/HST Ruling - Services Rendered in Connection with Litigation
[The Company] was hired by [ABC] [...] to provide services to [ABC] in respect of the [litigation]. 3. [The Company] was hired by [ABC] after [...] in respect of the [litigation]. 4. ... In addition, the assistance of [the Company] is required to [...] 5. Also according to [...] the agreement between [the Company] and [ABC], [the Company] will be requested to carry out a number of services and deliverables including: [...] 6. ...
GST/HST Ruling
26 August 2004 GST/HST Ruling 49943 - Supplies made under a life lease agreement
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Les faits sur lesquels nous nous appuyons pour déterminer l'application de la Loi sur la taxe de l'accise (LTA) sont les suivants: • Vous êtes un assureur inscrit aux fins de la TPS/TVH. • Vous contractez, en tant qu'assureur, avec l'assuré. ... Renvois à la loi: 123(1), 131(2)(a) Codage national: I-11585-18, 11590-5, 11590-8, 11600-1 2004/08/19 — RITS 50395 — Sponsorship Agreements ...
GST/HST Ruling
6 June 1999 GST/HST Ruling HQR0001717 - Small Supplier and Voluntary Registration
Pursuant to section 23 of the Act, the objects of an XXXXX are, • to promote the development, sale and export of XXXXX; and • to provide educational opportunities related to XXXXX[.] 3. ... Expected short-term impacts of the XXXXX • increase yield by XXXXX[;] • improved varieties to sustain and enhance the competitive XXXXX[.] 12. Expected long-term impacts of the XXXXX • the release of new XXXXX specifically for XXXXX[;] • a reduction in the application of XXXXX and XXXXX XXXXX[;] • the generation of increased revenues for the industry and the Institute, which will enable the research to become self-funded eventually; and • to serve as a model to other sectors of XXXXX can collaborate for the competitive benefit of the entire industry. ...
GST/HST Ruling
14 February 2008 GST/HST Ruling 100110 - XXXXX cereal
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Your client classifies the packages it supplies as follows: • Routes These are pre-established packages that are sold for an all-inclusive price. ... Yours truly, Carla Schur-Ellison Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/02/19 — RITS 100369 — GST111, Schedule 1- Financial Institution GST/HST Annual Information Schedule ...
GST/HST Ruling
2 February 2000 GST/HST Ruling 7689/HQR0001295 - Eligibility to Claim Input Tax Credits
The agreement includes the following provisions: • title to the centre is and remains with XXXXX; • equipment purchased by the XXXXX with its own funds remains the property of the XXXXX; • the facilities constitute a "community recreation centre" within the meaning of the XXXXX will continue to exercise such power and authority as is required to maintain this designation; • XXXXX is to provide all annual operating grants, though the XXXXX is ultimately responsible for all operation costs; and • XXXXX is responsible for all capital maintenance costs. ... The expansion project has been completed and included the following: • adding a total of XXXXX square feet of new space to the existing building; • adding a personal conditioning area with weights, rowers, climbers and other equipment; • adding meeting rooms for seminars on health and fitness; • expansion of locker room facilities; • upgrades to the heating and cooling system; • improving accessibility to and throughout the building by installing elevators and lifts; and • expansion of public lobby and viewing areas. 9. ...
GST/HST Ruling
23 December 2002 GST/HST Ruling 41414 - GST/HST Status of Service Supplied by a Registered Charity
The deceased's body is received from place of death (e.g. hospital) and a team of XXXXX volunteers performs a XXXXX service as follows: • All extraneous matter is removed from the body, such as nail polish or medical devices. • The body is completely washed with soap. • A cloth shroud is placed around the body and sewn up with thread. • The volunteers recite prayers over the body by candlelight and place it in a casket that is not supplied by the charity. • The casket containing the shrouded body is then immediately transported to its final resting place. If burial is to take place the following day, volunteers take turns sitting with the body so that it is never left unattended. • The service is supplied only XXXXX, as needed. ... The deceased's representative cannot supply any other material for this purpose. • The shroud is an integral component of the ritual, and it would not otherwise be supplied to anyone for any other purpose. • The approximate cost of a shroud for an adult body is XXXXX. • The cost of soap and candles used during the XXXXX is approximately XXXXX and incidental to providing the service. • Currently, the XXXXX is provided for no consideration, but the deceased's representative is asked to donate any amount to help defray the total cost of providing this service. ...
GST/HST Ruling
2 May 2006 GST/HST Ruling 77423 - Supply of Computer Data Files by a Charity
The external components, which are worn on the head, over or next to the ear, include: • a microphone, which picks up sound from the environment and converts that sound into an electrical signal; • a speech processor, which selects and arranges the signals into a special code; and • a transmitter, which sends the coded electrical signal to the internal components of the cochlear implant system. ... The internal components include: • a receiver, which decodes the signal from the speech processor; and • an electrode array, which stimulates the cochlea with electrical current. ... Cahill Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/04/24 — RITS 59859 — Bulk Dried Cranberries ...