Search - 赤峰 二中 初中学区划分 2005

7 June 2005 GST/HST Interpretation 57924- Timing Issue- Interest & Penalties- Rebate Overpayments- Assessments against Suppliers Unedited CRA Tags ETA Sch V, Part VI, 10 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 57924 June 7, 2005 Subject: XXXXX Parking Dear XXXXX: Thank you for your letter XXXXX addressed to Ms. ... Boivin Manager Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/06/15 — RITS 57994 — Tax Status of Canola, Flax, Pumpkin and Borage Oils ...

26 October 2012 GST/HST Interpretation 59528- – […][Student meal plans] Unedited CRA Tags ETA Sch V, Part III, 13 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 59528 October 26, 2012 Dear [Client]: Subject: GST/HST INTERPRETATION […][Student meal plans] Thank you for your letter of March 15, 2005, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the interpretation of section 13 of Part III of Schedule V to the Excise Tax Act (ETA). ... Therefore, meals provided to a student under a meal plan that meets all of the following conditions (herein referred to as a “qualifying meal plan”) are exempt under section 13 of Part III of Schedule V to the ETA: * The meals are provided to a student enrolled at the university or public college who lives either on-campus or off-campus. * The student pays a single amount for the plan. * The single amount is sufficient for the student to receive at least 10 meals each week for the period of the plan. * The plan is for a period of at least one month. * The meals are served only at an on-campus restaurant or cafeteria (i.e., on the property of the university or public college). ...

22 July 2005 GST/HST Interpretation 56334- Requirement to Register Unedited CRA Tags ETA 142(1)(g); ETA 144.1; ETA 165(1); ETA Sch IX, Part V Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Statement of Facts •   The Company is registered for GST/HST XXXXX. •   The Company operates a silent on-line auction, XXXXX, available to the local population. ... Yours truly, Michèle Routhier, CMA Technical Analyst Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2005/07/27 — RITS 58794 — Application of GST/HST to Cranberry Juice ...

8 June 2005 GST/HST Interpretation 61104- Delivery requirements and relief of GST on property of an Indian or Indian band situated on a reserve Unedited CRA Tags ETA 181.2 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The XXXXX Packs include the following: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   While quantities last / Available for XXXXX online purchase only. ** XXXXX You have indicated further that each XXXXX Coupon can be exchanged at any XXXXX box office for a ticket to your choice of a movie. ... Yours truly, Bao Tran Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/06/30 — RITS 61582 — ITC Eligibility for GST/HST Payable ...

25 February 2005 GST/HST Interpretation 51031- GST on the supply of a condominium unit Unedited CRA Tags ETA 177(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The statement of account is as follows: Income from sale: $ XXXXX Expenses from Dispersal: Estate Dispersal Services XXXXX $ XXXXX Estate Fees XXXXX $ XXXXX Disposal Fees $ XXXXX Carpet Cleaning $ XXXXX Casual Labour $ XXXXX Bank Fees on Credit Cards $ XXXXX Hardware Supplies $ XXXXX GST XXXXX $ XXXXX •   You also provided a sample covering letter addressed to the Owner that refers to attachments to the letter: the statement of account, the cheque payable to the Owner, XXXXX and a letter of appreciation from a local charity. •   A sample follow-up letter describing a job was not provided. 5. ... For further details and examples of agency relationships, we are enclosing GST/HST Info Sheet GI-009 entitled " Consigned Goods ". ...

The classes of members are as follows: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX The Association has not collected GST/HST on its memberships. ... XXXXX $XXXXX •   One complementary pass to the Symposium •   Signage •   Recognition of the sponsor's logo in printed material •   Opportunity to display the sponsor's promotional material XXXXX $XXXXX •   Recognition in binder materials, signage and in printed material for the sponsorship of any of the following: •   A coffee break •   Morning speaker •   A break-out panel sponsor •   Debate session sponsor •   Afternoon speaker. ... The XXXXX will provide: •   Program administration; •   Marketing; •   Desktop design of conference brochure; •   Sales and registration; •   Conference coordination; and •   Post event management. ...

Included in the XXXXX purpose and objects are: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX In its financial statements for the fiscal year ending XXXXX, the XXXXX receives the majority of its revenues from the following sources: •   membership fees; •   XXXXX reimbursements; and •   interest income. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX The Associations were required to pay to the Minister a total of $XXXXX for the XXXXX season. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Interpretation Given Based on the information provided, we have the following comments on the amounts included in the annual invoices to the XXXXX members. ...

12 August 2005 GST/HST Interpretation 56852- Eligibility for input tax credit for GST paid on purchase of a truck Unedited CRA Tags IA 87 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following information has been provided in your letters, from the web-sites of XXXXX and during our telephone conversations XXXXX: •   XXXXX. •   The XXXXX receives funding from the XXXXX. •   The office of the XXXXX is not located on a reserve. •   XXXXX. •   The members of the XXXXX are elected and are responsible for their operating budget XXXXX. •   For the year XXXXX a motion was passed by the XXXXX designating the office of XXXXX as the finance and administration unit in charge of budgets, accounting, supporting document retention, monthly financial statements, etc. •   The XXXXX is incorporated under the Laws of Ontario as a corporation XXXXX. •   The XXXXX is overseen by a Board of Directors representing the XXXXX. •   The objective of the XXXXX. •   The office of the XXXXX is not located on a reserve. ... Chesterman Aboriginal Affairs Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/06/30 — RITS 57840 — Supplies to Partnership ...

31 August 2005 GST/HST Interpretation 63332- Temporary Importation of Amusement Rides Unedited CRA Tags Special Order in Council Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... You intend to temporarily import the following amusement rides to be used at the XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Legislation Branch 2005/09/26 — RITS 63693 — Tax-paid ...

28 June 2005 GST/HST Interpretation 61763- ITC eligibility for GST/HST payable Unedited CRA Tags LTA 169(1)c); LTA 184(2) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Direction de l'accise et des décisions de la TPS/TVH Place de Ville, Tour A, 15e étage 320, rue Queen Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX Numéro de dossier: 61763Code: 11585-13, 21 XXXXX Le 28 Juin 2005 Objet: INTERPRÉTATION DE LA TPS/TVH CTI demandés par un assureur XXXXX, Merci pour votre message XXXXX au sujet de la possibilité de crédits de taxe sur les intrants (" CTI ") pour un assureur à l'égard de la TPS payée sur certaines dépenses. ... Veuillez agréer XXXXX l'expression de nos sentiments distingués Bao Tran Unité des Taxes spéciales Division des Institutions financières et Immeubles Direction de l'accise et des décisions de la TPS/TVH 2005/05/12 — RITS 49850 — Application of the GST/HST to the Activities of the XXXXX ...