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GST/HST Ruling

4 April 2011 GST/HST Ruling 125523 - Maternity/obstetrical pads

It also provides the following description: [...] [...] [Product 3] This Product is available in three forms; 1. [...] ... This product is [...] wrapped in plastic and is labelled as [...]. 3. [...] This Product is [...] wrapped in plastic and is labelled as follows; [...]. [...] ...
GST/HST Interpretation

20 March 2013 GST/HST Interpretation 100956 - Broker fees and other fees

USCO trades in […] products in Canada and in the United States and CANCO trades in […] in Canada. ... The trades are made in the "over the counter" […] markets, including […]. ... Some of these Brokers are Canadian companies and provide […] for transacting […] trades in Canada and the United States. ...
GST/HST Ruling

13 April 2011 GST/HST Ruling 121861 - Medical foods

[Product 2]; [...] [Product 3]; [...] [Product 4]; [...] [Product 5]; and [...] ... The [...] is one product in [...] pack sizes. It is [...] ready to drink, [...]. ... The Product is sold in a pack size of [...] x [...]g [...]. The [...] describes the Product as [...]. ...
GST/HST Ruling

29 March 2012 GST/HST Ruling 137186 - GST/HST Ruling - [Whether carrying on Business in Canada] - Supplies Of Electronic Books Via The Internet

(the "Company") is [...]. 2. [...]. 3. The Company has its principal place of business in [...] ... The Company currently sells books [...] in electronic format ("electronic books") to consumers throughout North America [...] via the [...] internet [...]. 6. [...] ... No physical form of any electronic book is sold to customers, such as a CD, flash drive, or paper copy, by the [...] the Company. 14. [...]. 15. [...]. 16. [...]. 17. [...]. 18. ...
GST/HST Ruling

3 June 2003 GST/HST Ruling 45698 - Recovery of the Goods and Services Tax on Certain Road Construction Projects

Statement of Facts Our understanding of the facts, the transactions, and the purpose of the transactions is as follows: 1) XXXXX 2) XXXXX 3) XXXXX 4) XXXXX Agreement XXXXX included the following conditions: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 5) XXXXX 6) XXXXX 7) XXXXX 8) XXXXX 9) At XXXXX request, XXXXX XXXXX included the construction of XXXXX work in its contract for reconstruction of XXXXX. 10) XXXXX agreed to do XXXXX work at XXXXX cost and expense. 11) XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   Upon completion of XXXXX work by XXXXX, XXXXX will, at its cost and expense maintain the work that has been constructed under the Agreement. ...
GST/HST Ruling

14 January 2009 GST/HST Ruling 108524 - Tax Status of XXXXX Energy Drinks

The Product A packaging states: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 4. The Product B packaging states: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 5. The XXXXX Website states: XXXXX XXXXX XXXXX XXXXX 6. The Products are sold in grocery stores, convenience stores etc. and are placed near beverages such as soft drinks, juices, and sports drinks. ...
GST/HST Ruling

18 October 2013 GST/HST Ruling 153472 - Tax status of Agave Syrup

From your Company's website [...], our understanding of the facts is as follows: The Product is a [...], natural sweetener [...]; is marketed as an alternative to sugar, [...]; [...][Usage description]; is labelled as [...] agave syrup; is available in [...] ... [Usage of the product]; [...][Additional description]; [...][Additional description]; [...]; [...] ...
GST/HST Interpretation

23 April 2013 GST/HST Interpretation 152892 - Valeur de l'importation temporaire d'un aéronef loué

Nous comprenons que: [...] (le " preneur ") a conclu une entente pour louer l'aéronef suivant de [...] (le " bailleur "), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation [...] [...] [...] [...] Le contrat de location commence le [jj/mm/aaaa] et se termine le [jj/mm/aaaa]. L'aéronef sera importé à [...] le [jj/mm/aaaa] et sera exporté le [jj/mm/aaaa]. Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ...
GST/HST Interpretation

19 June 2015 GST/HST Interpretation 167422 - Eligibility of corporations to make an election under section 156

. / 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 ownership structure of the corporations is as follows: Hold Co. | \ | \ US 2 US 3 | | US 4 US 5 | |----------------------- | | C 1 C 2 | | C 3 C 4 The ownership structure on the left side consists of C3 for which 100% of required shares are owned by C1, for which 100% of required shares are owned by US4, for which 100% of required shares are owned by US2, for which 100% of required shares are owned by common parent Hold Co. ... INTERPRETATION REQUESTED Based on the above, you would like to know whether the following entities are eligible to make an election under section 156: * C1 with C2 * C1 with C4 * C2 with C3 * C3 with C4. ...
Excise Ruling

1 August 2004 Excise Ruling 52961 - Imported Packaged Denatured Alcohol Tariff Classification 2207.20.19.00

. / 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 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 2004/06/22 RITS 51503 [User's Licence and a Specially Denatured Alcohol Registration] ...

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