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. ... Composite property is eligible for the point-of-sale rebate under two situations: •   A printed book and a read-only medium sold together as a single product qualifies for the rebate if all or substantially all of the value of the material on the read-only medium is reasonably attributable to –   a reproduction of the printed book, and/or –   to material that makes specific reference to the printed book and its content, and that supplements and is integrated with that content. •   A printed book and a read-only medium and/or the right to access a website sold together as a single product qualifies for the rebate when the product is specially designed for use by students enrolled in a qualifying course [viii] footnote 1, and the read-only medium and/or website contain material that is related to the subject matter of the printed book. ... Yours truly, Jacqueline Russell, CGA Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/10/06 — RITS 77396 — [Application of the GST/HST to Pension Plan Trusts] ...

. / 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. ... STATEMENT OF FACTS We understand, based on the information you provided in your memo, that: 1. […]. 2. The Company sells various […] [products] to the agricultural industry. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence TO: Derrick Smith Policy and Planning FROM: Dave Caron Aboriginal Affairs Unit Excise & GST/HST Rulings Directorate CASE NUMBER: 51793 DATE: April 8, 2005 Subject: The eligibility of a daycare activity for the self-government refund This memorandum is in response to a question that you posed to us concerning the self-government refund. ... Dave Caron Manager Aboriginal Affairs Unit Excise & GST/HST Rulings Directorate Attachment: Flowchart of the self-government refund's elimination process. ... It does not replace the law. 2005/04/04 — RITS 52246 — Conversion XXXXX from a Long-term Care Facility into Seniors' Apartments ...

. / 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. ... -acre parcel of land that contains a house of approximately [...] square feet. 2. You purchased the Property [...] years ago exempt of the GST/HST and have used it solely as your place of residence for the entire time you have owned it. 3. ...

9 May 1996 GST/HST Ruling 11849-7- Provincial/Infrastructure Projects                                                                         11849-7 XXXXX                                                                                 11847-7 XXXXX Domus #: 2351 XXXXX May 9, 1996 Subject: GST APPLICATION RULING Provincial/Infrastructure Projects Dear XXXXX Thank you for your letter of July 10, 1995 in which you requested a Goods and Services Tax (GST) application ruling concerning services provided by municipalities to XXXXX under road construction agreements. ...

The Land-owner estimates that the Residential Portion and the Retail Portion of the subject property will consist of approximately XXXXX % and XXXXX %, respectively. 10. ... The Developer is required to make payments of XXXXX for each of the following milestones the Developer fails to meet: XXXXX •   commence excavation for the Construction of the Building before XXXXX; •   complete excavation and the foundation work for the Building by XXXXX; •   complete the construction of the Building by XXXXX; and •   complete construction of the Building by XXXXX. 16. ... Whether XXXXX % of the rent is reasonably attributable to the making of the exempt supply (or supplies) and XXXXX % to the making of the taxable supply (or supplies) is a question of fact for which a ruling cannot be provided. ...

., civil litigation services) to non-resident individuals; •   These professional services are supplied by XXXXX on an ongoing and continuous basis; •   The fee charged by XXXXX for the professional services rendered, is on a contingency basis; •   Payment for the services rendered is made in a single lump sum, and only if a successful conclusion in the matter under litigation is reached. ...

The quantity of the chosen cryptocurrency that a customer acquires for a given amount of cash inserted into an ATM of [XCo] is a function of the prevailing market price of that cryptocurrency plus […] amounts that are set by [XCo], […]. Your example showed the breakdown of a $100 transaction for a Bitcoin purchase as follows: […] 6. ... Our comments herein are confined to the application of the GST/HST. […]. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Based on XXXXX of the Agreement the client shall pay XXXXX the following fees in consideration for the services described in 5 above: • A finder's fee in cash equal to XXXXX; • A finder's fee in cash equal to XXXXX; and • A one-time XXXXX fee of $XXXXX (plus GST) upon the signing of the Agreement. 7. ... In determining if an intermediary's service is included in paragraph (l), all the facts surrounding the transaction, including the following factors, must be considered: • the degree of direct involvement and effort of the person in the provision of a financial service referred to in any of paragraphs (a) to (i); • the time expended by the intermediary in the provision of a financial service referred to in any of paragraphs (a) to (i); • the degree of reliance of either or both the supplier and the recipient on the intermediary in the course of providing a financial service referred to in any of paragraphs (a) to (i); • the intention of the intermediary to effect a supply of a financial service referred to in any of paragraphs (a) to (i); and • the normal activities of an intermediary in a given industry (including whether the intermediary is engaged in a business of providing financial services). ...