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GST/HST Ruling

24 January 2011 GST/HST Ruling 127069 - GST/HST Status of Baked Goods

(Product A), [...] (Product B), [...] (Product C), and [...] (Product D): collectively "the Products". 2. ... Product A ingredients are: [...]. 7. Product B ingredients are: [...]. 8. Product C ingredients are: [...]. 9. Product D ingredients are: [...]. ...
GST/HST Ruling

4 May 2021 GST/HST Ruling 187251 - Application of the GST/HST to the supply of fruit and vegetable juice blends

The Company has introduced some new blends of juice beverages, namely, […] (the Products), […]. 3. ... The customized orders may contain up to [#] bottles. […] customers […] select the flavours they want included in their customized packs. 7. The juice packages sold to wholesalers […] [include # of the single serving] bottles and contain a mix of the Products predetermined and prepackaged by the manufacturer. 8. […] [We understand] that the cost of a custom order package is based on the price associated with each individual product selected by the customer. […]. ...
GST/HST Ruling

18 September 2012 GST/HST Ruling 140659R - […][Supply of a Park Model Trailer]

SUMMARY OF FACTS On [mm/dd/yyyy], a ruling was issued under case […] [A] to […] (the “Purchaser”) who, under […] (the “Agreement”), purchased a park model trailer situated on lot #[…] at […], [which is operated by the Corporation], for $[…] plus HST. Under the Agreement, the GST/HST on the sale of the park model trailer was collected by […] (the Agent), […]. ... The purchase of the […] park model trailer under the Agreement by the Purchaser from […] [the vendors], through the Agent, is exempt from the HST under section 5.1 of Part I of Schedule V to the ETA. ...
GST/HST Ruling

19 July 2012 GST/HST Ruling 126002 - Tax status of […][Lift Chairs]

[ACo] sells the [Lift Chairs] […]. 3. The Lift Chairs are designed to assist an individual with seating, exiting, reclining, […]. The Lift Chairs are operated using […]. 4. The […][Manufacturer’s] website […] indicates […] 5. […][Additional information from website] 6. The General Information brochure for the Lift Chairs includes the following information about the lift mechanism […]: Mechanism:- […]- The mechanism lifts user to an upright position for easy entry and exit of the chair.- […] 7. […]. ...
GST/HST Ruling

29 August 2011 GST/HST Ruling 82030 - GST/HST RULING - GST/HST treatment of seasonal site rental at trailer park

(the Park) and the pro-rated portion of the municipal taxes that [...] ... The Park is located at [...] in [...] [Community 1], in the municipality of [...], [...] ... The trailer was manufactured to your specifications at [...]. It measures [...]' x [...]' and is situated on site #[...]. ...
GST/HST Ruling

4 July 2000 GST/HST Ruling 26837 - Application of GST/HST to the Supply of Membership

XXXXX details some of the cases for which funding may be available to members: •   disciplinary procedure or dismissal; •   when suspended without pay; •   when facing suspension without pay for the loss of a basic requirement; •   when facing a civil action; •   when facing a criminal action; •   when facing a duty-related public complaint; •   when frivolous and vexatious allegations are filed against a member. 5. XXXXX details some of the specific matters that are funded by the Fund or are being considered for funding, including: •   XXXXX[;] •   a civil action against a newspaper which slandered a member of the Fund. 6. Pursuant to the bylaws, membership in the Fund is limited to members XXXXX who, •   are eligible to vote for the election of Representative; •   are interested in furthering the objects of the XXXXX Fund; •   have received approval of the Board of their application for admission as a member; •   have paid their annual fees to the XXXXX Fund. 7. ...
GST/HST Ruling

30 April 2004 GST/HST Ruling 51330 - XXXXX

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: •   XXXXX •   XXXXX •   XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2004/04/27 RITS 51331 Temporary Importation of Amusement Rides ...
GST/HST Ruling

27 January 2014 GST/HST Ruling 130409 - Services of instruction in the […][graduated driver licensing (GDL) program] course

In [Province A], the […][Corporation] developed the […] ([…] [GDL program]) provided by [the instructor] […]. 3. The [GDL program] has been authorized by the [Province A] […][Ministry] to be worth […] credits towards the completion of a student’s […] (i.e., “high school diploma”). 4. […] [Information about finding a driving school]. 5. ... The Instructor’s supply of instruction in the [GDL program] course is subject to […] [GST/HST] when the individual is not enrolled at a school authority in [Province A]. […]. ...
GST/HST Ruling

20 June 2024 GST/HST Ruling 215868 - Delivery services provided through […][the Platform]

The relevant provisions of the […][Consumer Terms] between […][a consumer] and […][the Platform] version last updated [mm/dd/yyyy], include: […]: […][The Consumer Terms govern a consumer’s access and use of the Platform] […]: […][Description of services] […] […]: […][The consumer pays for goods or services they receive from a third party provider with the Platform acting as a collection agent for the third party] […][The Platform will email the consumer a receipt]. […]. 2. ... The Platform assumes no liability] […]: […][Information about payment of delivery fee to the delivery driver. ... The invoice number is […]. The description on the invoice is for a delivery service and the amount charged was $[…]. ...
GST/HST Ruling

25 April 2023 GST/HST Ruling 202403 - Eligibility for employer to claim ITCs on amounts related to investment management services for pooled funds of an insurer

The terms of the relationship between the Employer and the Insurer in respect of the two pension plans are set out in two policies: […] (Policy 1) and […] (Policy 2) (together, the Policies). [...] 5. ... The calculation of pension benefits […] detailed in […] the Policies […], in part, generally provides that the Insurer will provide an annuity to the Member upon retirement. ... Fees and charges that pertain to the Policies are […] set out in […] each Policy. ...

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