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GST/HST Ruling
22 October 2012 GST/HST Ruling 141120 - ITC entitlement on the value of a discount coupon
Additional details are contained in the “Privacy Policy/Terms & Conditions” on the [ACo] Web site: * […] [ACo] provides a way for a customer to communicate their orders to […] [Vendors] […]. * […] once a customer has selected their order […], the customer verifies the order […]. * […] on receipt of the customer’s order, [ACo] will begin processing the order and will send the customer notification by e-mail that payment has been received and that the order is being processed. * […] prices will be as quoted on the Web site. […]. * […]. ... Benefit from advertisements on […]. * Customer Reviews- […]. * […]. * Listings with Partner Websites. * […]. * […]. * Website Integration […]. * Website Creation […]. 13. The […] [options] from which a [Vendor] may select to obtain [ACo] Product & Services […]: * […] [Option #1] $[…] [Joining]Fee, $[…] […] [Equipment] Deposit, […]% [fee] per order (+ applicable taxes) * […] [Option #2] $[…] [Joining] Fee, $[…] […] [Equipment] Deposit, […]% [fee] per order (+ applicable taxes) * […] [Option #3] $[…] [Joining] Fee, $[…] […][Equipment] Deposit, […]% [fee] per order (+ applicable taxes) […] 14. ...
GST/HST Ruling
6 June 2012 GST/HST Ruling 126335 - Point-of-sale rebate on books: eligibility for training materials supplied individually and in kits
Kit C […] * […] Workbook consists of various exercises on the topic of […]. ... Kit E […] * […] consists of information and various exercises on the topic of […]. ... Kit D- […] * […] contains [#] items, [#] of which are qualifying goods for the Rebate for the following the reasons:- […] is an [#] x [#] printed book which is bound via stapling. ...
Excise Ruling
23 November 2011 Excise Ruling 140010 - Excise Ruling - Imports of Approved Formulations [Excise Duty Implications of Specially Denatured Alcohol]
Statement of Facts Our understandings of the facts are as follows: 1. [...] ... [Company A's] Business Number (BN) is [...] (previous BN [...]). 2. ... The following descriptions in paragraphs # 4 to # 45, inclusive, relate to the products for which the Scientific and Engineering Directorate of the Canada Border Services Agency (previously known as the Laboratory and Scientific Services Directorate) have previously advised us qualify as "approved formulations", a term defined in section 2 of the Act. 4. [...] 5. [...] 6. [...] 7. [...] 8. [...] 9. [...] 10. [...] 11. [...] 12. [...] 13. [...] 14. [...] 15. [...] 16. [...] 17. [...] 18. [...] 19. [...] 20. [...] 21. [...] 22. [...] 23. [...] 24. [...] 25. [...] 26. [...] 27. [...] 28. [...] 29. [...] 30. [...] 31. [...] 32. [...] 33. [...] 34. [...] 35. [...] 36. [...] 37. [...] 38. [...] 39. [...] 40. [...] 41. [...]. 42. [...] 43. [...] 44. [...] 45. [...] ...
GST/HST Interpretation
19 January 2023 GST/HST Interpretation 222896 - Tax status of online training program
Tuition is $[…] per module. The Program has recommended prerequisites. 8. ... The videos remain live for review [#] days following [X]. Questions & Answers (Q&A) session for the class where the participants can ask questions and problem solving […]. ... To complete the Program, participants must attend [#] days of [X] during real-time [...]. 10. ...
GST/HST Interpretation
11 October 2017 GST/HST Interpretation 181628 - Closely related rules for corporations
Two of the subsidiaries (Corporations C and E) collectively (50% each) wholly own another corporation (Corporation F). 100%------- A-------- 100% | | | | | | 100% | | | | | | B D G | | | 100% 100% 100% | | | C E H | | | | 50% | | | | 50%-------- F INTERPRETATION REQUESTED You would like to know whether Corporation F is closely related to Corporation A by virtue of subparagraph 128(1)(a)(v) or subsection 128(2), and whether and under which provision Corporation F would be closely related to Corporations G and H. ...
GST/HST Ruling
19 June 2012 GST/HST Ruling 145130 - Band-empowered entity
STATEMENT OF FACTS * […] * [The Corporation] is responsible for providing comprehensive health services in the […] and […] regions in […][Province 1] servicing [#] communities: […]. * […] is located in the town of […][City 1, Province 1]. It includes the […] located on the […] Indian reserve and the […] located on the […] reserve. * […]. * […]. * [The Corporation] is registered as a charitable organization under the category “Hospitals” by the Charities directorate of the CRA as of [mm/dd/yyyy]. (BN# […]) * [The Corporation] was incorporated as a corporation without share capital in [yyyy]. * Head office of the corporation is located on the […] Indian reserve […]. * By-Law […], Membership states: At all times the Directors described in Section 4.1(1)(a) through Section 4.1(1)(f) shall be members. * By-Law […], Composition of the Board states: The Board of Directors of the [the Corporation] is composed of [#] elected directors and [#] ex officio directors, including: […] * By-Law […], Elected Directors states: […] At the first election of Directors following approval of this By-Law, [#] directors shall be elected for a [#]-year term, [#] Directors shall be elected for a [#]-year term, and [#] Directors shall be elected for a [#]-year term. ...
GST/HST Ruling
12 March 2013 GST/HST Ruling 133588 - Public Service Body Rebate of the Provincial Part of the HST– [Whether resident in a province]
[The Charity] has entered into […] [Agreement A] with […] [the consultant], located in […], [Participating Province Y]. […] 10. ... " * […] [Details of Agreement A] 11. Pursuant to [Agreement A] […]. 12. ... [The Charity] entered into […] [Agreement B], dated [mm/dd/yyyy], with […] [Participating Province Y] […]. 16. […]. 17. […] [Details relevant to Agreement B] 18. […] [Details relevant to Agreement B] 19. ...
Excise Ruling
29 April 2004 Excise Ruling 49986 - Cooking Wines
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following samples were received in good order by the Laboratory and Scientific Services Directorate ("the laboratory") of the Canada Border Services Agency (CBSA), for testing of their salt and alcohol contents, and to determine whether or not they are potable: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX The sample of XXXXX was broken at the time it was received by the laboratory, and therefore no tests could be conducted in respect of that brand. 7. The cooking wines listed above, except XXXXX were found by the laboratory to have alcohol and salt contents as indicated below: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Ruling Requested You have asked that the cooking wines that are imported by your company not be treated as wine for the purposes of the Act, because they are not beverages. ...
GST/HST Interpretation
4 February 2014 GST/HST Interpretation 159039 - Eligibility of a group of corporations to file a section 156 election
. / 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 following organization structure was presented for consideration: HoldCo. / | \ / | \ / | \ US 2------- US 1 US 3 | | | | US 4 US 5 | |---------------------------------|-----------|--------------------------------- | | C 1 C 2 | | | | C 3 C 4 We were asked to assume the following regarding the above structure: * 100% ownership (number and value) of all of the voting shares of each corporation downstream in the structure by the entity immediately above it; * Hold Co. owns 100% of all of the voting shares in US2; and * US1 is a partnership with US2 and Hold Co. as its partners. ...
Excise Interpretation
13 August 2004 Excise Interpretation 52712 - Request for Prescribed Brands From Tobacco Licensee Based on XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'agence. ... Specifically, your request was for the following brand extensions: • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX Please note that all requests for prescribed tobacco products or prescribed cigarette formulas have to be approved by the Governor General in Council before becoming eligible for relief of the special duty and marking provisions of the Excise Act, 2001. ... Sincerely, Mark Hartigan A/Manager Excise Duty Operations- Tobacco Excise Duties and Taxes Division XXXXX XXXXX XXXXX 2004/09/08 F — RITS 52963 — Licence de tabac XXXXX ...