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GST/HST Ruling

28 April 2003 GST/HST Ruling 40597 - Status as a Non-profit Organization Under Section 259 of the Excise Tax Act

Our understanding of the facts is as follows: XXXXX •   The Organization is a federal Crown corporation and reports to the Minister XXXXX. XXXXX will regulate and monitor the performance of XXXXX. •   The Organization meets the definition of "agent corporation" as that term is defined in the Financial Administration Act. •   According to subsection 99(1) of the Financial Administration Act, where title to property is held in the name of an agent corporation, that property is the property of Her Majesty in right of Canada. •   The Organization is included in Schedule III to the Financial Administration Act. ... The Regulations also require that an amount of government funding be "... identified in the annual financial statements of the particular person for the year as government funding... ...
GST/HST Interpretation

18 April 2023 GST/HST Interpretation 245056 - Application of the GST/HST on a rescission fee

. / 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. ... The 3-day rescission period for contracts for the purchase and sale of residential real property rules in British Columbia were enacted by Bill 12 Property Law Amendment Act, 2022 and Order in Council (OIC) 2022/436 creating the Home Buyer Period Regulation. 3. ... For additional information on transactions of real property and for a list of exemptions that may apply, see GST/HST Memorandum 19.2.1, Residential Real Property Sales. ...
GST/HST Ruling

7 July 2016 GST/HST Ruling 151960 - Services relating to individuals with autism

You operate a business as a sole proprietor in British Columbia […]. 2. You are a Board Certified Behavior Analyst (BCBA) specializing in Applied Behavior Analytic (ABA) services for children with autism. […]. 3. ... You sometimes provide instruction to school team members, depending on the child’s age and whether the family chooses. […]. 13. ...
GST/HST Interpretation

21 August 2002 GST/HST Interpretation 39650 - Clarifications for Policy Concerning Travel Allowances for Indian Bands

Where a band or band-empowered entity: •   as the recipient makes purchases of off-reserve transportation, short-term accommodation, meals and entertainment in the course of conducting band management activities; or •   pays an allowance to a band official for the purchase of off-reserve transportation, short-term accommodation, meals and entertainment in the course of conducting band management activities; or •   reimburses a band official for the purchase of off-reserve transportation, short-term accommodation, meals and entertainment in the course of conducting band management activities. ... If it takes 10 hours to repair the machine, the total consideration is $750 (6 x $10 + $150 allowance). ... If it takes 10 hours to repair the machine and the expenses were $289, the total consideration is $889 (10 x $60 + $289). ...
GST/HST Interpretation

31 July 2003 GST/HST Interpretation 42955 - ITC Eligibility with Respect to Postage

XXXXX has claimed ITCs equal to approximately XXXXX % of the tax that it pays on its postage that is used to mail the credit card statements and related material. ... XXXXX now intends to claim additional ITCs for the past four years equal to XXXXX % of the tax paid on the postage at issue, and in future to claim ITCs equal to XXXXX % of the tax paid on that postage. In order to support the XXXXX % rate, a new calculation has been derived. 8. ...
GST/HST Interpretation

10 December 2003 GST/HST Interpretation 41979 - Rebate in Respect of the Purchase of Qualifying Motor Vehicles

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... These events include: •   a registrant makes a taxable sale of a qualifying motor vehicle •   the recipient has paid all tax payable in respect of the supply •   the supplier identifies in writing to the recipient a portion of the consideration for the supply that can reasonably be attributed to special features that have been incorporated into, or adaptations made to, the vehicle for the purpose of its use by or in transporting an individual using a wheelchair. ... In applying the provisions of section 258.1, it is a question of fact whether there is a 'special feature incorporated into ' or 'adaptation made to' as it relates to a particular vehicle. ...
GST/HST Interpretation

7 February 1994 GST/HST Interpretation 11640-7 - Application of the GST to the Supply of Natural Gas by Gas Producers to Gas Aggregators

On page three of the draft response, reference is made to "... our belief that factoring means... ... We would recommend that reference be made to the definition of "factoring" contained in GST Technical Information Bulletin B-060 entitled " Listing of Taxable, Exempt and Zero-Rated Products and Services of a Deposit-Taking Financial Institution ["]. Item E-1209, of Part II (Exempt Products and Services) of the TIB, provides the following description for the word "factoring": "... performs the credit and collection function for a customer who sells or transfers title to its accounts receivable. ...
GST/HST Interpretation

1 November 1995 GST/HST Interpretation 11905-3 - The GST Status of Supplies of Services Made x by the

1 November 1995 GST/HST Interpretation 11905-3- The GST Status of Supplies of Services Made x by the Unedited CRA Tags ETA Sch V, Part III, 2                                                                         File 11905-3 Ref. s. 2/ Pt. ... V Document 992  XXXXX                                                                         November 1995 Dear XXXXX This concerns your facsimile message to Don Dawson on October 25, 1994, concerning the GST status of supplies of services made by XXXXX. ...
GST/HST Interpretation

16 September 1997 GST/HST Interpretation HQR0000609 - Leases

16 September 1997 GST/HST Interpretation HQR0000609- Leases Unedited CRA Tags ETA Sch IX, Part II, 2; ETA Sch IX, Part I, 4                                                                         XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX M. Guerra                                                                             Case: HQR0000609 File: 11715-6                                                                         September 16, 1997 Dear XXXXX This letter is in reply to your inquiry dated March 19, 1997, regarding the application of the goods and services/harmonized sales tax (GST/HST) to leases. ...
Excise Interpretation

16 October 2009 Excise Interpretation 109786 - Federal Excise Tax - Diesel - Foreign Vessels

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate 320 Queen Street, 20th floor, Tower A, Place de Ville Ottawa, ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX Case Number: # 109786 Attention: XXXXX October 16, 2009 Dear XXXXX: Subject:_Excise Interpretation Federal Excise Tax- Diesel- Foreign Vessels Thank you for your letter of XXXXX concerning the application of the Excise Tax on fuel for research vessels operating on the continental shelf of Canada, and potential amendments to the Ships Stores Regulations that could allow for an exemption for certain classes of vessels operating "outside of Canada", in International waters. ...

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