Search - 深圳居住证 办理条件 最新政策
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GST/HST Interpretation
21 June 2012 GST/HST Interpretation 62279 - […] [Dance instruction provided by a dance school]
Excise and GST/HST Rulings Directorate 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 62279 Business Number: […] June 21, 2012 Dear [Client]: Subject: GST/HST INTERPRETATION […] [Dance instruction provided by a dance school] Thank you for your letter of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to courses of dance instruction provided by […]([…] [XYZ Dance School]). ... RULING REQUESTED […] […] you have asked us to […] provide a ruling to the effect that [XYZ Dance School] is a vocational school and that the supplies of dance instruction provided by [XYZ Dance School] are exempt supplies of vocational courses pursuant to section 8 of Part III of Schedule V to the ETA. ... The CRA does not consider courses in the following to develop or enhance a student's occupational skills: * sports * games * hobbies; or * other recreational or cultural pursuits, that are designed for personal interest. ...
GST/HST Ruling
6 June 2018 GST/HST Ruling 187190 - – […][Conference to be held in 2018]
Section […] – other sponsors may be listed in [the Conference] literature, but less prominently than […] [“the Organization”], and not in association with […] [the “title” of the Conference]. ... The following areas will be represented in the scientific program of [the Conference]: […] Registration fees (in US$) will range, depending on when an individual registers for [the Conference], from $[…] to $[…] for members of [the Organization] and its affiliated societies, or $[…] to $[…] for non-members. ... Further, only [#] of [the Organization’s] [#] total members are residents of Canada. ...
GST/HST Ruling
20 August 2013 GST/HST Ruling 133380 - [...] [Place of supply - rate of tax]
[Project X] is [...] [describes purpose of project]. 2. [...] [Description of project requirements and deliverables] 3. [...] ... [Description of contract requirements] 19. [...] [Description of contract requirements]. 20. [...] [Description of contract requirements]. 21. [...] [Description of contract requirements]. 22. [...] ...
GST/HST Ruling
9 January 2012 GST/HST Ruling 141139 - GST/HST Ruling - Temporary Importation - Racing [...] Equipment
9 January 2012 GST/HST Ruling 141139- GST/HST Ruling- Temporary Importation- Racing [...] ... Your client, [...] [the Company] is a non-resident located in [...] [Country X] and is in the business of [...]. 2. [The Company] is planning to temporarily import [racing] equipment [...]. 3. [...]. 4. ...
GST/HST Ruling
10 August 2017 GST/HST Ruling 178880 - – […][Application of GST/HST to an Energy Drink]
The Product is not carbonated and does not contain any alcohol. 5. […]. 6. ... The Product is sold either in a single serving can containing […]ml of juice or as part of a prepackaged multi-pack containing [#] cans, each of which contain […]ml of juice. 8. […][A multi-pack] case of the Product is sold to wholesalers at $[…] per pack, while at the retail level, the Product normally sells for $[…] to $[…] per can. 9. The Product is available in [#] flavours: […]. 10. The ingredients for the individual flavours for the Product are as follows: […] 11. ...
GST/HST Ruling
22 August 2013 GST/HST Ruling 142757 - Tax Status of [...] [cookies]
August 22, 2013 Dear [Client]: Subject: GST/HST RULING Tax Status of [...] ... The Product is manufactured by [...] the Manufacturer. 3. The primary ingredients of the Product are [...] rolled oats, [...] chocolate, and [...] flour. ... The Product is packaged in a [...] gram [package] that resembles a traditional [package] of cookies, with each [package] containing [...] ...
GST/HST Ruling
13 June 2013 GST/HST Ruling 147264 - Application of the GST/HST to [...] Bars
13 June 2013 GST/HST Ruling 147264- Application of the GST/HST to [...] ... Statement of Facts We understand from telephone conversations, the product labelling, and web content that: 1) [The Bars] lists its ingredients as: [...] 2) In addition to the listed elements, the [Bars] also contains elements of milk. 3) Each container of the [Bars] contains approximately [#] bars. 4) The bars are approximately [...] inches wide and [...] to [...] inches long and are packaged in a [...] container. ... As [...] [the Bars] are sold in containers that hold approximately [#] unwrapped bars, the exclusionary provisions of paragraph 1(m) do not apply. ...
GST/HST Ruling
30 November 2018 GST/HST Ruling 194877 - Temporary Importation of Racing […] Equipment
The […][Organization] doing business as […][Company A] is a non-resident located in […][Country X], […]. 2. […][information about the activities of Company X]. 3. […], [Company X] intends to temporarily import into Canada the following goods: […]. 4. […]. 5. ... RULING REQUESTED You would like to know whether the temporary importation of the racing […] equipment [is] non-taxable importations for GST/HST purposes. RULING GIVEN Based on the facts set out above, we rule that the temporary importation of the racing […] equipment [is] non-taxable importations for GST/HST purposes. ...
GST/HST Interpretation
13 April 2012 GST/HST Interpretation 111790 - – […][intermediary - financing]
We understand that the Corporation is currently engaged in business as […]. ... As part of the Service, the Corporation would: * obtain the required credit information from the Buyer; * complete the financing application form and submit the application to the Lender; * ensure the […] [Product A] is free of liens and similar encumbrances; * issue payment to the Seller for the amount financed once the financing application is approved and accepted by the Lender and the funds are transferred to the Corporation; and * provide any additional information or further assistance to the Buyer or the Seller. ... You provided two sample Contracts with your letter for our review: Contract 1, […], used by […] (Lender1); and Contract 2, […], used by […] (Lender2). ...
GST/HST Interpretation
20 December 2021 GST/HST Interpretation 165420r - Application of GST/HST to new home warranty insurance […]
[Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5] [Addressee] Case Number: 165420r [Dear Client:] Subject: GST/HST INTERPRETATION Application of GST/HST to new home warranty insurance […] Further to […][your request] regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the issuance of home warranty insurance […] by […](the Insurer) in the provinces […] for the period […] […]. ... Our understanding of the facts, […]. [INTERPRETATION GIVEN]: […], paragraph (a) of the definition of an insurance policy in subsection 123(1) includes a policy or contract of insurance (other than a warranty in respect of the quality, fitness or performance of tangible property, where the warranty is supplied to a person who acquires the property otherwise than for resale) that is issued by an insurer. ... Based on the facts […], we understand that […] the Insurer enters into agreements (Builder Agreement) with builders of these new homes. ...