Search - 水晶光电 行业地位 发展趋势

The Development is situated in [...] [Location A], [...]. 2. The Development is being constructed [...] and, when completed, will include [...] ... The key provisions of the Agreement are as follows: • [...]- Each owner of a Unit in the rental pool is entitled to share in [...] ... [documents about the overall financial performance of the rental pool and details about the individual owner's final share] • [...]- The Manager collects GST/HST and other taxes from guests on behalf of the owners. • [...]- The Manager is entitled to a [...] management fee equal to [...]. ...

The Product label states: • XXXXX. • Recommended Use: XXXXX. • WARNING: Consult a health care practitioner prior to use if you are pregnant or breastfeeding. • XXXXX. • Medicinal Ingredients: XXXXX. • Non medicinal Ingredients: XXXXX. • Serving Portion XXXXX. • XXXXX. No artificial flavours, colours, or sweeteners, and no added sugar. • Refrigerate after opening. 10. The XXXXX Website states: • XXXXX • XXXXX • XXXXX Ruling Requested You would like to know how the GST/HST applies to supplies of the Product. ...

XXXXX Salad (Product A) •   Product A is described as XXXXX •   Sold in bulk XXXXX containers •   Containers are either plastic tubs or tetra packs •   Suitable for immediate consumption •   Stored in coolers to maintain shelf life of XXXXX days 2. XXXXX Salad (Product B) •   Product B is described as: "XXXXX" •   Sold in bulk XXXXX containers •   Containers are either plastic tubs or tetra packs •   Suitable for immediate consumption •   Stored in coolers to maintain shelf life of XXXXX days 3. XXXXX Salad (Product C) •   Product C is described as: "XXXXX" •   Sold in bulk XXXXX containers •   Containers are either plastic tubs or tetra packs •   Suitable for immediate consumption •   Stored in coolers to maintain shelf life of XXXXX days Ruling Requested You have requested a GST/HST ruling regarding the tax status of the above products. ...

STATEMENT OF FACTS We understand from your letter and from the website [...], that: 1. […] (the Corporation) […] sells specialized mobile devices to people with disabilities. 2. […][Information about the Corporation]. 3. The Corporation sells a cell phone known as […] ([…][X][…]). […]. 4. You mention that [X] is designed specifically for individuals with vision loss and that the product is marketed exclusively for people with vision loss and sold to individuals with vision loss. 5. […][Information about X] 6. […][Information about the specialized features of X]. 7. […] 8. […] […] RULING REQUESTED You would like to know whether supplies of [X] are zero-rated (taxed at a rate of 0%). ... Supplies of [X] […] meet the conditions of section 2 of Part II of Schedule VI and are thus zero-rated. ...

Statement of Facts We understand the following facts from the fax XXXXX and other additional information you submitted. •   XXXXX is a United Sates company and is incorporated in the state XXXXX. •   XXXXX is not registered for GST/HST purposes. •   XXXXX. •   XXXXX has an office in Canada where the Canadian operations are managed. The office is located in XXXXX. •   XXXXX has a full time employee in Canada who manages these operations. •   XXXXX purchases goods in Canada, maintains an inventory of those goods in Canada and sells all of them XXXXX. •   XXXXX contracts with Canadian XXXXX to sell their goods XXXXX. •   XXXXX. •   XXXXX. •   XXXXX has a bank account in Canada. •   XXXXX. •   XXXXX. ... The factors that will be considered in determining whether a non-resident is carrying on business in Canada for GST/HST purposes are listed in enclosed Policy Statement P-051R2, Carrying on Business in Canada and include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made or assets are acquired; •   the place from which transactions are solicited; •   the location of assets or an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The packaging contains the following wording: • XXXXX • XXXXX • XXXXX • XXXXX 5. ... The web site for the XXXXX contained the following additional information about the Product: • XXXXX • XXXXX • XXXXX Ruling Requested You would like to know the GST/HST status of supplies of the Product. ...

Specifically, the […] locations referred to above include: […] 5. […][Additional information from the report] 6. ... Accordingly, the municipalities operate on a basis of understanding and cooperation as the supplies have been ongoing since the expiry of the previous formal agreement. 7. […] 8. […] 9. […] states that a draft Agreement has been developed between the City and [XYZ] and outlines some of the key points as follows: a. […]; b. […]; c. […]; d. ... Invoices for the receipt and treatment of these wastewater […] will be prepared quarterly […] 10. […]. ...

The Supplier's head office is in [...] [Participating Province X]. 4. ... The Membership Cards are plastic cards [...]. 7. Memberships acquired [...] can be purchased in [...] month, [...] month or [...] month increments, for$[...], $[...] or $[...] respectively. ... Each month, [...]. 10. [...] 11. When a Membership Card is sold [...] 12. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Product ingredients are given for each item and are as follows: • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX 7. ...

[The Service Provider] [...], [...] [FinanceCo], [...] (the Bank) and [...], entered into a [...] ... The following terms are defined in section [...] of the Agreement as follows: [...]. 5. ... Each service has a specific price identified. [...]. 13. [...] [comments about the Agreement] 14. ...