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GST/HST Interpretation
19 January 2004 GST/HST Interpretation 37989 - Tax Status of Service
The Transaction • C and its advertising agency produce a commercial message in the form of banner ads to be displayed on various Internet web sites. • C and S meet or confer by other means to discuss and determine on which particular web sites the banner ads will be placed. • The meetings and communications take place solely in Canada. • XXXXX. • XXXXX. • The web site operator invoices S for the space that was purchased. • S issues an invoice to C for the space that was purchased at a price which XXXXX. • S pays the web site operator for the space. • C pays S. ... In such cases, the layout is as follows. • XXXXX. • XXXXX. • The commercial message actually appears on Web site Y which is hosted on another server. • Web site X is hosted on a server situated in Canada. • Web site Y is hosted on a server situated outside of Canada. • XXXXX. • Web site Z also may be hosted on a server anywhere in the world. S's activity in respect of any transaction such as outlined above may vary in the following manner: Scenarios • XXXXX. • XXXXX. • XXXXX. ...
GST/HST Interpretation
2 June 2006 GST/HST Interpretation 59999 - Application of the Excise Tax Act (the "ETA") to the XXXXX
We understand that: • XXXXX is resident in Canada and is registered for GST/HST purposes XXXXX. • XXXXX. • Canadian customers can order goods, which will be delivered to the address of their choice. XXXXX. • XXXXX. • XXXXX. • After delivery of the goods to the destination, XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/06/09 — RITS 61357 — Paying or Crediting an Amount on Account of the Short-term Accommodation Rebate ...
GST/HST Interpretation
16 October 2003 GST/HST Interpretation 37663 - Application of the GST/HST to Chelation Therapy
Based on the information you provided, we understand that chelation therapy involves the intravenous ("IV") administration of the chemical ethylene diamine tetracetic acid (referred to as "EDTA"), combined with other chemicals, that is used for various purposes as well as to address a variety of symptoms, such as: • A preventative measure to avoid coronary artery surgery; • A preventative measure to avoid amputation in cases of leg ulceration and gangrene; • Hardened or blocked arteries; • Angina pain; • Leg cramp pain; • Elevated blood pressure; • Elevated blood cholesterol; • Diabetes; and • Macular degeneration of the eye. ...
GST/HST Interpretation
16 October 2003 GST/HST Interpretation 38100 - Application of the GST/HST to Chelation Therapy
We understand that chelation therapy involves the intravenous ("IV") administration of the chemical ethylene diamine tetracetic acid (referred to as "EDTA"), combined with other chemicals, that medical practitioners may use to for a variety of purposes and to address a variety of symptoms, such as: • A preventative measure to avoid coronary artery surgery; • A preventative measure to avoid amputation in cases of leg ulceration and gangrene; • Hardened or blocked arteries; • Angina pain; • Leg cramp pain; • Elevated blood pressure; • Elevated blood cholesterol; • Diabetes; and • Macular degeneration of the eye. ...
GST/HST Interpretation
16 October 2003 GST/HST Interpretation 38461 - Application of the GST/HST to Chelation Therapy
We understand that chelation therapy involves the intravenous ("IV") administration of the chemical ethylene diamine tetracetic acid (referred to as "EDTA"), combined with other chemicals, to address a variety of symptoms, such as: • A preventative measure to avoid coronary artery surgery; • A preventative measure to avoid amputation in cases of leg ulceration and gangrene; • Hardened or blocked arteries; • Angina pain; • Leg cramp pain; • Elevated blood pressure; • Elevated blood cholesterol; • Diabetes; and • Macular degeneration of the eye. ...
GST/HST Interpretation
22 March 1996 GST/HST Interpretation 11650-1[3] - Real Property
22 March 1996 GST/HST Interpretation 11650-1[3]- Real Property Unedited CRA Tags ETA 165; ETA 169; ETA 171; ETA 221; ETA 228; ETA 232; ETA 268 File #: 11650-1(glr) s. 165, 169, 171, 221, 228, 232, 268 OFFICER: Garry L. Ryhorchuk Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX March 22, 1996 I refer to Ms. ... Ryhorchuk GAD #: 1271(REG) Imposition Team ...
GST/HST Interpretation
29 March 2001 GST/HST Interpretation 8385/HQR0001991 - Application of the GST/HST to the Supply of Juice Beverage Concentrates
. • The product is a concentrated XXXXX juice. • The product comes in XXXXX ml bottles (XXXXX oz.) • The product contains citric acid, sodium benzoate and potassium sorbate. • The recommended use of the product is to take XXXXX in XXXXX of purified water or juice daily, or drink pure. • The product is best taken on an empty stomach. • The bulletin states; "Most people drink XXXXX either undiluted or mixed with a fruit juice. ... " • The bulletin lists the benefits of the products as follows: • Regenerates cells • XXXXX • Maintains and moisturizes skin • Penetrates to the dermis. • Anti-inflammatory, antiviral, antibacterial, antifungal. • Good for the digestive tract. ...
GST/HST Interpretation
18 March 2019 GST/HST Interpretation 186839 - Personnes morales étroitement liées
Faits Selon l'information contenue dans votre [correspondance], dans […] (la « Convention Unanime ») en date du [jj/mm/aaaa] et dans […] (la « Convention des Actionnaires ») en date du [jj/mm/aaaa], notre compréhension des faits est la suivante: 1. […] (collectivement appelés les « Actionnaires ») sont chacun propriétaire de moins de 90% du capital-actions de […] (la Société). ... La Société a des filiales (les « Filiales ») dont chacune est la propriété exclusive de la Société. 3. ... La Convention Unanime a été conclue conformément à l’article […] de la Loi sur les sociétés par actions au Québec qui prévoit: […] 7. ...
GST/HST Interpretation
10 February 2014 GST/HST Interpretation 154536 - Application of section 156 to a financial institution
It owns $[…] of equipment (i.e., property) that it leases to customers. ... FinanceCo earns $[…] of exempt revenue from its loan activities and $[…] of taxable revenue from its leasing activities per year. 5. ... The value of this property, based upon book value, is $[…]. 6. It is your view that FinanceCo last manufactured, produced, acquired or imported substantially all of its equipment for consumption, use or supply exclusively (i.e., […][90% or more]) in the course of FinanceCo’s commercial activities based on the following: * property held by FinanceCo (other than financial instruments) is worth $[…]. * $[…] of that property is supplied exclusively in the course of FinanceCo’s commercial activities (leasing). * the remaining $[…] was not last manufactured, produced, acquired or imported, all or substantially all, for consumption, use or supply exclusively in the course of its commercial activities. ...
GST/HST Interpretation
21 December 2005 GST/HST Interpretation 49336 - 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. ... The associations are: • XXXXX; • XXXXX; • XXXXX; • XXXXX; • XXXXX; • XXXXX; and • XXXXX. ... 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 2005/12/08 — RITS 50398 — [Application of the GST/HST to the Provision of Property and Services to Individuals Living at a Long-term Residence for Seniors] ...