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GST/HST Ruling

23 January 2003 GST/HST Ruling 37297 - On-line Consultations on Health Matters Via the Internet

In XXXXX the sample contract it states that the "... XXXXX"[.] ... XXXXX the agreement sets out the responsibilities of the Company to the consultant and vice-versa, including the following: XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 15. XXXXX the contract sets out the terms for billing and payment: •   XXXXX •   XXXXX 16. ...
GST/HST Ruling

5 December 2005 GST/HST Ruling 58960 - Tofu Dessert

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX In a telephone conversation and in a subsequent e-mail, you mentioned that XXXXX also provides a XXXXX. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/12/05 RITS 62908 Eligibility for the Code 8 Rebate of Travel Allowances Given to Employees as an Inducement to Gain or Maintain Their Employment ...
GST/HST Ruling

15 March 1996 GST/HST Ruling 11640-4[3] - Application of the GST to the Supply of Coloured Toner

15 March 1996 GST/HST Ruling 11640-4[3]- Application of the GST to the Supply of Coloured Toner Unedited CRA Tags ETA Sch VI, Part V, 1                                                                         Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233                                                                         File #: 11640-4(glr)                                                                         Sch. ... Nanner        GAD #: 2693(GEN) G. Ryhorchuk XXXXX ...
GST/HST Ruling

1 May 2015 GST/HST Ruling 164658 - Eligibility for input tax credits (ITCs) on amounts paid to law firm

For example, the Law Firm’s statements of account itemized the following services: * Drafting and issuing Statement of Claim; * Reviewing all pleadings; * Attendance at Examinations for Discovery; * All settlement negotiations; * Reviewing all accident benefits documentation; and * Settling of claim for civil damages. 4. The statement of account for [mm/dd/yyyy], indicates that the Law Firm received $[…] in trust as settlement and that the Law Firm’s fees of $[…], HST of $[…], and two other disbursements ($[…] paid to […][A] and $[…] paid to […][B]) were deducted from that amount and the remainder of $[…] was paid to you. 5. ... It shows that the Law Firm’s fees of $[…], HST of $[…], disbursements of $[…], and HST of $[…] were deducted from that amount and the remainder of $[…] was paid to you. 6. ...
GST/HST Ruling

10 November 2011 GST/HST Ruling 125071 - GST/HST Ruling - Application of GST/HST to franchise fees

[The] [...] (Franchisor) is one such franchise banner. The Franchisor has [...] for use in [...] a mortgage brokerage business [...]. ... Franchise only at a specific location and [...]. 5. Under [...] the Franchise Agreement, the Franchisee shall pay to the Franchisor an [...] franchise fee [...] in the amount of $[...]. ... Under [...] the Franchise Agreement, the Franchisee shall pay the Franchisor a [...] franchise fee equal to [...]% of [...]. ...
GST/HST Ruling

31 May 2013 GST/HST Ruling 148808 - FCTIP - Tour Package Eligibility

Tour 1 includes [...] nights short-term accommodation in Canada in [...]. ... Tour 2 includes [...] nights short-term accommodation in Canada in [...]. ... Tour 6 includes other elements such as meals [...], air transfers between [...], and ground transfers [...]. 22. ...
GST/HST Ruling

7 October 2013 GST/HST Ruling 131101-2 - AND INTERPRETATION - Children's [...][sports] programs

The [Corporation] offers the following [sports] programs for children: [Program A]; [Program B]; and [Program C]. 11. ... The program fees for the [yyyy/yyyy] season were as follows: [...]. 14. ... In the [yyyy/yyyy] [sports] season, the [Corporation]'s programs were scheduled as follows: [...] [Program A]- [...]. [Program B]- [...]. [Program C]- [...]. ...
GST/HST Ruling

6 May 2010 GST/HST Ruling 122313 - Dried Fruit Products

The Products are as follows: XXXXX XXXXX XXXXX 5. All Products are packaged in a XXXXX plastic bag with XXXXX which allows the contents to be seen. ... XXXXX. XXXXX! XXXXX. XXXXX. XXXXX. 7. The Nutrition Facts give the serving size for each of the Product flavours and the servings per container. ... The specific Products which will be excluded under this paragraph are: XXXXX XXXXX XXXXX Paragraph 1(l) of Part III of Schedule VI excludes supplies of "fruit bars, rolls or drops or similar fruit-based snack foods" from zero-rating. ...
GST/HST Ruling

7 February 2022 GST/HST Ruling 210585 - Application of the GST/HST to the supply made by a minor hockey association of registering a participant in a minor hockey program

It states, “[…]” 4. The Program consists of the following age groups. ... The Manual states the following on the subject of registration fees charged by the Association for participation in the Program, […] Items to be included in the cost of registration fees shall include: […] Player Insurance Ice Costs Jersey Fund Socks Pictures Administration 8. ... A supply will be exempt under section 12 of Part VI of Schedule V where: * The supplier is a public sector body (which is defined to include a non-profit organization); * The supply is of a membership in a program or services supplied as part of a program; * The program is established and operated by the public sector body; * The program consists of a series of supervised instructional classes or activities involving athletics, outdoor recreation, music, dance, arts, crafts or other hobbies or recreational pursuits; * One of the following circumstances applies: * The program is provided primarily to children 14 years of age or under and it does not involve overnight supervision throughout a substantial part of the program; or * The program is provided primarily to underprivileged individuals or individuals with a disability. ...
GST/HST Ruling

13 July 2020 GST/HST Ruling 198971 - Input tax credit entitlements related to […][the Program]

The purpose of the Corporation is […] 3. The members of the Corporation are: […][Member #1], […]. 4. ... [Member #1] registered for GST/HST purposes on [mm/dd/yyyy]. 14. […]. 15. ... Yours truly, Desneiges Arbour Charities and Non-profit Organizations Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 […]. 2 […]. 3 […].     ...

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