Search - 辐射监测仪 校准

. / 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. ... STATEMENT OF FACTS Based on your letter of [mm/dd/yyyy], we understand […]: […] [information about [Foreign Co A Cdn Branch] and [Foreign Co B Cdn Branch]]. The following diagram provides a summary of the relationship between [Foreign Co A Cdn Branch] and [Foreign Co B Cdn Branch]: [Foreign Holdings Co] / \ / \ / \ [Foreign Co A] [Foreign Co B] | | | | [Foreign Country]__________________________________________________________________ | | | | [Canada] [Foreign Co A [Foreign Co B Cdn Branch] <--------- Cdn Branch] Services RULING REQUESTED You would like to know if […][Foreign Co A] and […][Foreign Co B] are entitled to make the election under section 150 of the ETA with respect to services supplied by [Foreign Co B Cdn Branch] to [Foreign Co A Cdn Branch] (and any other qualifying supply between the parties), so as to deem said supplies to be financial services. ...

The overall planning of the Congress is organized by […] (the Society) and […]. 3. ... [yyyy] – Virtual Meeting – Total delegates was [#] (6% Canadian, […]: [94% non-residents][…]) [yyyy] – […][Meeting Held outside Canada] – Total delegates was [#] (8% Canadian, […]: [92% non-residents] […]) [yyyy] – […][Meeting Held outside Canada] – Total delegates was [#] (7% Canadian, […]: [93% non-residents] […]) According to the agenda you submitted, the first day of the Congress will have two simultaneous workshops of two hours each, two vendor workshops of one hour, an opening reception and a council and keynote speaker dinner. During the remaining [#] days, there will be [#] keynote speaker addresses […], three poster sessions […], and […][various] periods having […][multiple] simultaneous symposium/oral sessions […]. ...

. / 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 2004/08/13 — RITS 52712 — Request for Prescribed Brands From Tobacco Licensee Based on XXXXX ...

The Agreement specifies that NonResCo is responsible for […] (the Works). ([…]) 9. ... NonResCo shall afford to […] persons lawfully upon the Site all reasonable opportunities for carrying out their work, […]. ([…]) 21. ... In addition, NonResCo shall comply with all laws, standards, codes and regulations relating to sanitation at the Site, […]. ([…]) 26. […] 27. ...

Upgrade [...] Facial to [...] minutes for $[...] or [...] minutes for $[...] 4. ... Receive [...]% off of any manicure and pedicure • Eye [...] Treatment and Massage: Free [...] minute eye [...] treatment, value $[...], plus free [...] ... Upgrade the massage to [...] minutes for only $ [...] or [...] minutes for only $[...] 11. ...

-year installment plan, $[...] plus HST on application and [...] annual payments of $ [...] plus HST. ... Membership is $[...] plus HST [...] or, under the [...]-year installment plan, $[...] plus HST per year. [...] 18. ... Section [...] states [...]. 22. Section [...] of the Club Bylaws states [...] 23. ...

Peuvent-ils procéder ainsi, ou devons-nous traiter deux demandes distinctes, soit la demande de XXXXX comme " demande d'un inscrit " et XXXXX comme " demande d'un non-inscrit "? ... Par contre, il est tout à fait possible que XXXXX ne soit pas considérée comme un " constructeur " selon la définition donnée au paragraphe 123(1), particulièrement si XXXXX est dans l'une des situations suivantes: (i) XXXXX ne " réalise [pas], XXXXX ou par un intermédiaire [...] la construction [...] de l'immeuble d'habitation ". ... Selon ce choix, l'un des participants est désigné " entrepreneur " et l'autre est appelé " coentrepreneur ". ...

(Product A) • [...] (Product B) • [...] (Product C) • [...] (Product D) • [...] ... A recommended serving size is [...] pieces. [...] are labelled as [...] and [...]. ... The ingredients for [Variety 3] are [...] dried [...] and [...] dried [...]. ...

The [...] service provided to members is to ensure [...] • The member also receives the right to have [the Group] advise the [...]. • Each member [...] • Members also receive a benefit under the membership of having their name placed in [the Group's] data base that other members [...] can access [...]. • [...]. • The [...] [Company] is located on a reserve in [...] [Province Y]. • The [Company] is responsible for [...]. • [...] [the Company] gathers [...] and sends it to [the Association's] office [...] and sends [...] to [the Company]. • Staff of [the Association/Group] [...] and [...]. • The [Company] is a business owned by an Indian(s). ...

GST considered to have been collected: •   on the standby charge ($4,800 x 6/106) = $ 271.70 •   on the operating cost ($595 x 5%) = $   29.75 •   on the operating cost reimbursement ($500 x 5%) = $   25.00 •   Total GST $ 326.45 ======= Your summarized comments with respect to Example 1: You presented the view that the example looked fine. Comments from Excise & GST/HST Rulings with respect to Example 1 In our view the GST that the registrant will be deemed to have collected should be calculated as follows: •   on the standby charge ($4,800 x 6/106) = $ 271.70 •   on the operating cost ($595- $500) x 5% = $     4.75 •   on the operating cost reimbursement ($500 x 5%) = $   25.00 •   Total GST $ 301.45 ====== Example 2: As a corporation registered for the HST, the employer buys a vehicle that is used more than 50% in commercial activities and is made available to the employee during 2003. ... GST considered to have been collected: •   on the standby charge ($10,800 x 6/106) = $ 611.32 •   on the operating cost ($3,570 x 5%) = $ 178.50 •   on the operating cost reimbursement ($4,370 x 5%) = $ 0 •   on the standby charge reimbursement ($10,000 x 5%) = $ 0 •   Total GST $ 789.82 ====== Your comments with respect to Example 3: You expressed the opinion that the operating cost reimbursement should be calculated as: $4,370 x 5% = $218.50. ...