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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 […]. ...