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GST/HST Interpretation

23 July 2023 GST/HST Interpretation 244796 - Sale of vintage goods [through distribution platforms]

However, it was noted that you are now registered for GST/HST purposes effective [mm/dd/yyyy] […]. 2. ... You also provide […] services which will be discontinued at the end of [yyyy]. 7. Annual revenues generated from the […] services amounted to approximately $[…] for [yyyy]. 8. ...
GST/HST Ruling

9 September 2024 GST/HST Ruling 247572 - Eligibility for the purpose-built rental housing rebate

STATEMENT OF FACTS From your incoming letter, the Agreement of Purchase and Sale (APS) submitted, as well as our telephone conversations, we understand the following: 1. […] (Corporation) is resident in Canada and is registered for GST/HST purposes under business registration number [#]. 2. ... On [mm/dd/yyyy], the Corporation entered into an APS with […] (Vendor). ... (iv) Section […] of the APS provides that the APS will be completed […] days following the Vendor notifying the Corporation, in writing, that construction of the Apartment Building is complete, or such other date as agreed in writing by the parties (Closing Date). ...
GST/HST Interpretation

30 August 2023 GST/HST Interpretation 244795 - Sales of goods through distribution platforms

. / 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 are a sole proprietor […]. You are registered for GST/HST purposes […]. 2. ... Place of supply in Canada Section 142 provides the general place of supply rules for deeming a supply to be made in or outside Canada. ...
GST/HST Interpretation

14 February 2024 GST/HST Interpretation 231621 - Adjustment, credit or refund of tax charged or collected under Subdivision E of Division II

. / 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. ... Liability for tax Simplified registration under Subdivision E of Division II Where a person is registered for GST/HST under Subdivision E of Division II (simplified GST/HST registration regime), their “specified supplies” made to “specified Canadian recipients” are deemed to be made in Canada in accordance with subsection 211.14(1). ... A “specified Canadian recipient” is defined under subsection 211.1(1), as follows: “(…) is a recipient of a supply who: (a) has not provided to the supplier or to a distribution platform operator in respect of the supply, evidence satisfactory to the Minister that the recipient is registered under Subdivision D of Division V; and (b) has a usual place of residence that is situated in Canada. ...
GST/HST Ruling

22 October 2012 GST/HST Ruling 141120 - ITC entitlement on the value of a discount coupon

Additional details are contained in the “Privacy Policy/Terms & Conditions” on the [ACo] Web site: * […] [ACo] provides a way for a customer to communicate their orders to […] [Vendors] […]. * […] once a customer has selected their order […], the customer verifies the order […]. * […] on receipt of the customer’s order, [ACo] will begin processing the order and will send the customer notification by e-mail that payment has been received and that the order is being processed. * […] prices will be as quoted on the Web site. […]. * […]. ... Benefit from advertisements on […]. * Customer Reviews- […]. * […]. * Listings with Partner Websites. * […]. * […]. * Website Integration […]. * Website Creation […]. 13. The […] [options] from which a [Vendor] may select to obtain [ACo] Product & Services […]: * […] [Option #1] $[…] [Joining]Fee, $[…] […] [Equipment] Deposit, […]% [fee] per order (+ applicable taxes) * […] [Option #2] $[…] [Joining] Fee, $[…] […] [Equipment] Deposit, […]% [fee] per order (+ applicable taxes) * […] [Option #3] $[…] [Joining] Fee, $[…] […][Equipment] Deposit, […]% [fee] per order (+ applicable taxes) […] 14. ...
GST/HST Ruling

6 June 2012 GST/HST Ruling 126335 - Point-of-sale rebate on books: eligibility for training materials supplied individually and in kits

Kit C […] * […] Workbook consists of various exercises on the topic of […]. ... Kit E […] * […] consists of information and various exercises on the topic of […]. ... Kit D- […] * […] contains [#] items, [#] of which are qualifying goods for the Rebate for the following the reasons:- […] is an [#] x [#] printed book which is bound via stapling. ...
GST/HST Interpretation

25 January 2022 GST/HST Interpretation 202273 - New residential rental property rebate under subsection 256.2(3)

On [mm/dd/yyyy], the Assignor and the Vendor entered into […] (the Leaseback) whereby the Assignor (as Landlord) would grant to the Vendor (as Tenant) the right to lease the Unit from and after the […] date. 3. ... [Interpretations Given] [Based on the facts set out above, we offer] […] the following comments with respect to […][the interpretations you requested]: […] Assignee’s GST/HST obligations and entitlements 1. ... PROTECTED B / PROTÉGÉ B ...
Excise Ruling

23 November 2011 Excise Ruling 140010 - Excise Ruling - Imports of Approved Formulations [Excise Duty Implications of Specially Denatured Alcohol]

Statement of Facts Our understandings of the facts are as follows: 1. [...] ... [Company A's] Business Number (BN) is [...] (previous BN [...]). 2. ... The following descriptions in paragraphs # 4 to # 45, inclusive, relate to the products for which the Scientific and Engineering Directorate of the Canada Border Services Agency (previously known as the Laboratory and Scientific Services Directorate) have previously advised us qualify as "approved formulations", a term defined in section 2 of the Act. 4. [...] 5. [...] 6. [...] 7. [...] 8. [...] 9. [...] 10. [...] 11. [...] 12. [...] 13. [...] 14. [...] 15. [...] 16. [...] 17. [...] 18. [...] 19. [...] 20. [...] 21. [...] 22. [...] 23. [...] 24. [...] 25. [...] 26. [...] 27. [...] 28. [...] 29. [...] 30. [...] 31. [...] 32. [...] 33. [...] 34. [...] 35. [...] 36. [...] 37. [...] 38. [...] 39. [...] 40. [...] 41. [...]. 42. [...] 43. [...] 44. [...] 45. [...] ...
GST/HST Interpretation

19 January 2023 GST/HST Interpretation 222896 - Tax status of online training program

Tuition is $[…] per module. The Program has recommended prerequisites. 8. ... The videos remain live for review [#] days following [X]. Questions & Answers (Q&A) session for the class where the participants can ask questions and problem solving […]. ... To complete the Program, participants must attend [#] days of [X] during real-time [...]. 10. ...
GST/HST Interpretation

11 October 2017 GST/HST Interpretation 181628 - Closely related rules for corporations

Two of the subsidiaries (Corporations C and E) collectively (50% each) wholly own another corporation (Corporation F). 100%------- A-------- 100% | | | | | | 100% | | | | | | B D G | | | 100% 100% 100% | | | C E H | | | | 50% | | | | 50%-------- F INTERPRETATION REQUESTED You would like to know whether Corporation F is closely related to Corporation A by virtue of subparagraph 128(1)(a)(v) or subsection 128(2), and whether and under which provision Corporation F would be closely related to Corporations G and H. ...

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