Search - 教育部《义务教育课程方案（2023年版）》

24 November 2023 GST/HST Ruling 245833- GST on the supply of licences by a municipality Unedited CRA Tags ETA Schedule V, Part VI Sec. 20 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Dear [Client]: Subject: GST/HST RULING GST on the supply of licences by a municipality Thank you for your correspondence of May 19, 2023, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to the supply of business licences and pet licences by a municipality. ...

19 December 2023 GST/HST Ruling 246351- Application of GST/HST to pre-cut fresh fruit sold in containers Unedited CRA Tags ETA Schedule VI, Part III Sec. 1(o.1), Part III Sec. 1(o.3) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ...

25 May 2023 GST/HST Ruling 245674- Temporary importation of […] equipment for racing events Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ...

19 October 2023 GST/HST Ruling 244574- Application of GST/HST on the supply of seafood products and […][a beverage] powder Unedited CRA Tags ETA Schedule VI, Part III Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ...

28 February 2023 GST/HST Ruling 205313- Computer hosting services to non-residents and drop-shipment rules Unedited CRA Tags ETA Part IX, s.123 “permanent establishment,” ss. 179(4) drop-shipment Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 205313 Attention: […] February 28, 2023 Dear [Client]: Subject: GST/HST RULING Computer hosting services to non-residents and drop-shipment rules Thank you for your letter of [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to the supply of hosting services for a cryptoasset mining operation. ...

3 November 2023 GST/HST Ruling 245549- and GST/HST INTERPRETATION- Print-on-Demand Sales Unedited CRA Tags ETA Part IX, 142, 148, 240(1), 240(2.1), ETA Schedule VI, Part V Sec. 10, 10.1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. GST/HST Rulings Directorate Place de Ville, Tower A, 5th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 245549 Business Number: N/A Dear [Client]: Subject: GST/HST RULING and GST/HST INTERPRETATION Print-on-Demand Sales Thank you for your correspondence of March 17, 2023, wherein you requested information on your requirement to register for the Goods and Services Tax/Harmonized Sales Tax (GST/HST) and to collect tax on supplies that you make as part of […][ACo]’s print-on-demand (POD) sales programs. ...

5 January 2023 GST/HST Ruling 62355r2- Supplies of testing backflow devices Unedited CRA Tags ETA Part IX, ETA Sch V, Part VI Sec. 22 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ...

4 May 2023 GST/HST Ruling 196193- Home Care Services Unedited CRA Tags ETA Sch V, Part II Sec. 13 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ...

4 May 2023 GST/HST Ruling 245071- Application of HST to prenatal classes Unedited CRA Tags ETA Sch V, Part II Sec. 6 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ...

11 July 2023 GST/HST Ruling 245070- and GST/HST INTERPRETATION- Supply of […][a drug] Unedited CRA Tags ETA Sch VI, Part I Sec. 2(f) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ...