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GST/HST Interpretation
12 August 2019 GST/HST Interpretation 200527 - Parrainages de […] [l’Organisme]
[L’Organisme] a créé une nouvelle plateforme Web, […], pour produire et diffuser des vidéos […]. ... [L’Organisme] s’engage à: produire une capsule sur l’événement qui sera diffusée sur le site web […] et sur ses autres plateformes numériques sans limite de temps ni de territoire […] diffuser en rotation sur son site Web, entre des dates déterminées, un maximum non garanti d’impressions d’une publicité type « tuile » conçue par le partenaire […] […][fournir des espaces sur les ondes télévisuelles pour un message publicitaire produit par le partenaire […] […]. ... [L’Organisme] s’engage à: produire une ou plusieurs capsules sur l’événement ou les activités du partenaire qui seront diffusées sur le site Web […] sans limite de temps ni de territoire et sur ses autres plateformes numériques […] […][fournir des espaces aubaines sur les ondes télévisuelles pour un message publicitaire produit par le partenaire] […] diffuser entre des dates déterminées un certain nombre d’impressions d’une publicité type « tuile » sur le site de [l’Organisme] […] et d’une publicité type « îlot » sur le site Web […] […]; la tuile et l’îlot sont produits par le partenaire publier dans Facebook, Twitter, etc. sur le compte […] des renseignements sur le partenariat […] verser au partenaire un montant d’argent équivalent à la visibilité accordée et qui est détaillée à […] remettre un […] Prix […] d’une valeur à déterminer […] etc. […] Il n’est pas clair si le montant d’argent mentionné à l’article […] et celui sous la rubrique […] sont les mêmes. ...
GST/HST Ruling
29 July 2015 GST/HST Ruling 161501 - – […][Baked Snack]
The Product contains bite sized pieces that are […], each piece approximately […] thick, […] wide and […] long. 2. ... The […] flavored Product has the following ingredients: […] 13. […]. 14. ... The Product: * has a salty and savoury taste; * is crispy and crunchy in texture; * is baked; * consists of small, sliced pieces, * is packaged in a bag similar to snack foods; * can be consumed directly by just opening the bag; and * is marketed with words such as […]. ...
GST/HST Ruling
20 February 2012 GST/HST Ruling 136623 - GST/HST Ruling - Application of GST/HST to [...] [ABC] kits [a single supply of ingredients]
The Product is sold in a [...] box and consists of three elements: [...]. 2. [...] [Element 1] are in their original packaging from the supplier ([...] grams per [...]). 3. [...] ... Per the suggestion on the Product package [...]. 6. One [ABC] kit makes [#] individual [...]. ...
GST/HST Ruling
11 April 2011 GST/HST Ruling 133908 - Tax Status of [...] Crackers
[The Product comes] in [...] flavours [...], and [...] in a [...]g box.. 2. The labelling of the Product [...]. 3. The [...] flavoured product is [...] 4. The Product's shape is [...]. 5. [...] [listing of the Product's ingredients] 6. [...] ...
GST/HST Ruling
17 September 2012 GST/HST Ruling 128262 - AND INTERPRETATION – […][food supplied in variety Pre-Pack]
The Pre-Pack is sold by […] (the manufacturer). 2. You have described the Pre-Pack as follows: * A pre-packaged assortment of meals and snacks […]. * It is sold by the manufacturer as a single stock keeping unit (sku) containing an assortment of [#] different individual skus packaged and wrapped in a display ready box which is typically placed in the centre aisle of the retail location and unwrapped. * When taking into account the products included in the Pre-Pack, […]% of the products are taxable and not zero-rated based upon the retail value of the products. * The Pre-Pack is sold as a single sku for a single price. 3. ... In [correspondence] dated [mm/dd/yyyy], […], an employee of the manufacturer, provided the following additional information: […] […][The employee] also provided the following information which lists the components of the Pre--Pack and the wholesale as well as the retail prices: […] Retail Wholesale Total Value: taxable product $[…] $[…] Total Value: taxable + zero-rated $[…] $[…] Percentage Taxable […]% […]% 5. In the above Pre-Pack breakdown you have stated the tax status of each of the [#] products included in the Pre-Pack. […] 6. […]. 7. ...
Excise Interpretation
28 October 2021 Excise Interpretation 226231 - Eligibility for a rebate of the fuel charge on […][fuel] transferred into […] [a unit] that is sold and exported out of Canada
Environment and Climate Change Canada (ECCC) has issued […] as follows: […]: Covered Facility Certificate [#] issued [mm/dd/yyyy]; […]. ... Each [unit] is [used] […] prior to being sold, […]. [Fuel] is also used in the following manners […]: in […] trucks […] [at the] covered facility and in other [units] that […][leave the] covered facility. A portion of the [units] […] are sold in Canada […]. The majority of [units] […] are sold to […][X] and are destined for a location outside Canada. ...
GST/HST Interpretation
6 May 2019 GST/HST Interpretation 194986 - – […][Services of a Managing General Agent]
6 May 2019 GST/HST Interpretation 194986- – […][Services of a Managing General Agent] Unedited CRA Tags ETA Part IX, 123(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... INTERPRETATION GIVEN […]. […]. […]. We understand that generally under an agreement between a insurer and an [MGA], the [MGA] follows the insurer’s guidelines to recruit, train, advise and monitor independent licensed insurance agents. ... Future changes to the ETA, regulations, or the CRA’s interpretative policy could affect the interpretation or the additional information provided herein. […]. […]. ...
GST/HST Ruling
19 November 2020 GST/HST Ruling 209409 - – Tax Status of Financial Planning Services
19 November 2020 GST/HST Ruling 209409- – Tax Status of Financial Planning Services Unedited CRA Tags ETA Part IX, 123(1)(financial service)(l) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... The Company has provided us with a sample […] agreement with the client to perform financial planning services. ... [Hourly] Fees range from […] $[…] to $[…] […]. 6. Clients are under no obligation to follow any recommendation or advice provided by the Company. ...
GST/HST Ruling
20 June 2024 GST/HST Ruling 225428 - GST/HST Status of delivery services offered by […] [the Platform]
The delivery fee was $[…] and the service fee(footnote 1) was $[…]. The total was $[…]. ... The following are some of the items listed: […] Order Totals $[…]Delivery Fees $[…] Driver Tips $[…] GST/HST Collected for [merchants] $[…] […] Transaction Fees $[…] […] [Merchant] Earnings (incl. GST/HST) $[…] Driver Earnings (incl. tips) $[…] […] Commission Revenue $[…] […][(Service Fee)] Revenue $[…] Delivery Revenue $[…] GST/HST Owed $[…] 11. ...
GST/HST Ruling
15 February 2011 GST/HST Ruling 131654 - [...] [Joint election and entitlement to ITCs]
Article [...] of the [...] (the Partnership Agreement) provides that [...]. ... Subsection [...] provides that [...]. 5. Subparagraph [...] provides that [...] 6. Subparagraph [...] of the Partnership Agreement provides that [...] 7. ...