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GST/HST Interpretation
13 September 2023 GST/HST Interpretation 245240 - Emission Allowance
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... Subsection 5(1) of the Regulations [specifies the CI limits (gCO2e/MJ) for each compliance period for 2023 to 2030 and beyond in the Fuel Carbon-Intensity Limits table and] states that a primary supplier’s pool …of a liquid fossil fuel that is set out in Column 1 of the table […] must not have a CI that is greater than the corresponding limit set out in Column 2 [of the table] for the corresponding compliance period. […] Subsection 1(1) of the Regulations defines a compliance period, in part, to mean January 1, 2023 to June 30, 2023; July 1, 2023 to December 31, 2023, and then each calendar year thereafter. 4. ... Subsection 23(2) of the Regulations states that a primary supplier must not use a provisional compliance credit to satisfy a total reduction requirement … and must not transfer a provisional compliance credit under the CCTS. 14. ...
GST/HST Interpretation
13 September 2023 GST/HST Interpretation 245635 - Emission Allowance
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ... Subsection 5(1) of the Regulations [specifies the CI limits (gCO2e/MJ) for each compliance period for 2023 to 2030 and beyond in the Fuel Carbon-Intensity Limits table and] states that a primary supplier’s pool …of a liquid fossil fuel that is set out in Column 1 of the table […] must not have a CI that is greater than the corresponding limit set out in Column 2 [of the table] for the corresponding compliance period. […] Subsection 1(1) of the Regulations defines a compliance period, in part, to mean January 1, 2023 to June 30, 2023; July 1, 2023 to December 31, 2023, and then each calendar year thereafter. 4. ... Subsection 23(2) of the Regulations states that a primary supplier must not use a provisional compliance credit to satisfy a total reduction requirement … and must not transfer a provisional compliance credit under the CCTS. 14. ...
GST/HST Interpretation
7 August 2019 GST/HST Interpretation 197932 - Municipal designation
In [yyyy], the [#] families in the mobile home park decided to create a Cooperative, which acquired the mobile home park from the landowner. 3. ... The rental cost set out is a global amount of $[…] per month. This amount is not allocated by service. ... Therefore, it can be designated as a municipality under the definition of “municipality” in subsection 259(1) […]. 3. ...
GST/HST Interpretation
23 January 2007 GST/HST Interpretation 86499 - PROPOSED LAW/REGULATION
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... [ii] * Provided that all of the requirements for a rebate have been met and your Client keeps sufficient documentation on file. ... [xii] * XXXXX [xiii] 2. The definition of "grantor" from the Regulations is reproduced in Appendix A [xiv] 3. ...
GST/HST Interpretation
1 December 1998 GST/HST Interpretation HQR0001202 - GST/HST Status of Supplies
XXXXX MUSHROOM COMPOST — mushroom compost (waste) collected from mushroom farms and resold to landscapers In his letter of March 30, 1998, Mr. ... PEAT MOSS AND LOAM — sold to landscapers and worm growers Goods listed in Schedule II, except for supplies of compost and peat, are zero-rated as fertilizers when supplied in bulk quantities of at least 500 kg. ... STRAW MANURE — horse manure collected from horse farms and resold to mushroom farms as fertilizer Manure is a composition described in Schedule II as requiring a grade and is therefore a fertilizer. ...
GST/HST Interpretation
9 December 2002 GST/HST Interpretation 37123 - Questions Concerning Joint Venture and Agency
Furthermore, the agent is deemed not to have made a supply to the principal of services relating to the supply of the property to the recipient *. ... If that were possible, no apportionment of the sales from the various principals would be necessary in order to determine the tax liability of the parties involved **. The following comments address this concern, assuming that no joint venture election is available or, if such an election is available, that participants who are registrants have chosen not to make election. ** I assume, in the fact pattern that you submitted, that the fact that a principal has the obligation to collect tax or not depends upon whether the volume of sales of the principal in a determined period is sufficient to require the principal to register for tax purposes. ...
GST/HST Interpretation
22 July 1994 GST/HST Interpretation 11870-5/1212 - Supply of Residential Condominium Units (the "Units") in the Residential Condominium Complex
The Offering Memorandum, dated September 1, 1991, however, states that the Partnership was "... formed for the purposes of constructing, selling, owning and operating a maximum of 10 condominium and/or apartment suites in the four buildings containing a total of 30 apartments.... ... Stanley Farber Manager, Real Property Tax Policy- Special Sectors Policy and Legislation c.c.: Stan Farber Wendy Houston All Regional I & S Managers Revenue Quebec ...
GST/HST Interpretation
13 April 2017 GST/HST Interpretation 162819 - Power of Attorney Services
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada. ...
GST/HST Interpretation
2 June 2008 GST/HST Interpretation 104557 - Rate of Tax on Credit of Consideration
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...
GST/HST Interpretation
4 September 2008 GST/HST Interpretation 104816 - Electronic Signature and Subsection 177(1.1)
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...