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GST/HST Ruling

28 June 2010 GST/HST Ruling 122786 - [Fruit Snacks]

XXXXX: XXXXX. XXXXX. 22. The web site for the Products (www. theprobar.com) was reviewed. ... A description of those not included in bullet 21 above is as follows: XXXXX. XXXXX. 23. There are XXXXX different XXXXX product types listed on the web site as follows: XXXXX. XXXXX. 24. ...
GST/HST Ruling

1 October 2024 GST/HST Ruling 247711 - […][seaweed snacks]

The Product is sold by […] (the Company), that is a registrant for GST/HST purposes with BN […]. 2. ... The Product is packaged in a […] gram pouch, containing […] packs. Each pack weighs […] grams and contains multiple loose […]. 4. ... The product is sold alongside cracker items and […] seaweed […] snacks. ...
GST/HST Ruling

29 May 2015 GST/HST Ruling 165306 - [Application of GST/HST to a Baked Good Product]

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 165306 Business Number: […] Dear [Client]: Subject: GST/HST RULING [Application of GST/HST to a Baked Good Product] Thank you for your letter of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to […] (the Product) sold by […] (the Company). ... It also offers its products to the general public through its retail outlet. […] 4) The Company does not make sales to school authorities. 5) […], the Company now intends to supply the Product in corrugated cardboard shipping cartons, with each carton containing [#] boxes of the Product and each box containing twelve pieces of the Product. ... The individual product wrappings do not contain a listing of ingredients or a statement of nutrition facts. 8) Each inner box will contain the company name, logo, and address, the Product identification (e.g. […][sample product]), the Product weight and quantity (e.g. 12 x 50g), a listing of ingredients, a listing of nutritional facts per product, and a representation that the Product is peanut and nut free. 9) Included on the inner box is the Product’s Universal Product Code (UPC). 10) It is the position of the Company that the labelling of its inner box will conform to the Consumer Packaging and Labelling Act, as does the co-branded product box provided for review. 11) […]. 12) […], all delivery orders placed must be no less than $[…] or [#] cases ([#] boxes) of the Product. ...
GST/HST Ruling

5 May 2022 GST/HST Ruling 230467 - Tax status of […][an application] fee [imposed by a municipality]

[The Municipality’s] [plan A] policies provide […] for […] Areas in addition to those set out in [plan B]. ... On [mm/dd/yyyy], [the Municipality] enacted and passed By-law [#] to amend the […], to establish […][a fee] of $[…] per […] request received from [mm/dd/yyyy] to [mm/dd/yyyy], inclusive. ... An application for an […] follows a similar, but separate, process from a […] request process. 15. ...
GST/HST Ruling

10 August 2018 GST/HST Ruling 183420 - Tax status of […][XYZ] meal replacement

STATEMENT OF FACTS We understand the following: 1. […](the Company) manufactures packaged powder meals […]. 2. ... Based on the Company’s website […] and the provided sample labels of the Product, serving size of the Product varies depending on the flavour between […] grams to […] grams. 4. ... Shake for […] seconds until the Product is fully mixed. The consistency of the Product can be altered by the volume of water. 7. ...
GST/HST Ruling

25 January 2013 GST/HST Ruling 140259 - Application of the GST/HST to sponsorship revenue and advertising services

The [agreement] can be summarized as follows: […] [Describes the obligations of the Association and the Sponsor] […] [Describes the general provisions of the agreement] […] [Identifies which province's laws govern the agreement] 5. ... The sponsor is referred to in the agreement as "[…]". The terms of the sample agreement provides as follows: […] 7. ... Yours truly, Heather Reardon Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate     ...
GST/HST Ruling

27 February 2019 GST/HST Ruling 189168 - Cured, smoked meat products

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 189168 Business Number: […] Dear [Client]: Subject: GST/HST RULING Cured, smoked meat products Thank you for your letter of [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to […] cured, smoked meat products. […]. ... The remaining products consist of the meat sausage […] and are offered in [various] sizes […]. 6. […][Product B] sausages are available […] [in reclosable packages]. ... The display […] containing the single servings will also be labelled “sausage snack. […]. 9. […]. 10. ...
GST/HST Ruling

17 January 2013 GST/HST Ruling 119144 - Rebate for printed books under section 259.1 of the Excise Tax Act

[Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5   Case Number: 119144   Business Number: […]   January 17, 2013 Dear [Client]: Subject: GST/HST RULING Rebate for printed books under section 259.1 of the Excise Tax Act Thank you for your letter of October 26, 2009, concerning the eligibility of […] (the Church) to claim a rebate for printed books pursuant to section 259.1 of the Excise Tax Act (ETA). ... The library is open to the congregation of the Church and members of the general public on [dd] and [dd] between the hours of […] and […]. ... Yours truly, Trent MacDonald Charities and Non-Profit Organizations Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate     ...
GST/HST Ruling

6 July 2012 GST/HST Ruling 142744 - Seniors’ housing project

The Original Parcel was subdivided in [yyyy] into two parcels, the first being approximately […] in size and bearing the legal description […] (“Lot A”), and the second being approximately […] in size and bearing the legal description […] (“Lot B”). ... A copy of the Agreement was provided for our review. 7. […] the Organization required that the Society sell [#] of the [#] units in the completed Complex to the Provincial Rental Housing Corporation […] (“the Corporation”), […] 8. ... Resulting […] (“Lot 1”) is comprised of [#] of the residential units in the Complex. ...
GST/HST Ruling

8 March 2006 GST/HST Ruling 64495 - Tax status of memberships

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... According to XXXXX website, the current annual XXXXX Membership fee is comprised of two components; a fee per XXXXX of $XXXXX plus a fee per employee at: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; or •   XXXXX. 19. ... Yours truly, Nadine Kennedy, CMA Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/03/23 RITS 65482 [Whether an Organization Meets the Definition of Non-profit Organization (NPO)] ...

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