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GST/HST Interpretation

8 December 2003 GST/HST Interpretation 48287 - Application of GST/HST on Meal Replacement Bars

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Yours truly, Nicole Thomas Goods Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate ...
GST/HST Interpretation

15 January 2003 GST/HST Interpretation 42670 - Transfer of Real Property in Lieu of Dedicated Land

Interpretation Provided In our view, the consideration for the supply of the subject property is XXXXX provided the following conditions having been met: •   the municipality had the authority to require the developer to transfer ownership of the subject property as a condition for its approval of the developer's plan of subdivision pursuant to XXXXX; and •   the municipality fully complied with all of its requirements under the XXXXX in setting such a condition. ...
GST/HST Interpretation

27 January 2003 GST/HST Interpretation 43219 - Application of GST/HST to Products for Export

Application of GST/HST to the supply of XXXXX products made by XXXXX manufacturer to the ship's chandler where: •   XXXXX products are delivered by XXXXX manufacturer to XXXXX and are loaded by XXXXX in military transport planes for direct shipment to overseas points. •   The XXXXX products are delivered by the XXXXX manufacturer to a CBW (either XXXXX CBW or the ship's chandler's CBW) and designated for delivery as ship's stores. ...
GST/HST Interpretation

18 March 2004 GST/HST Interpretation 50111 - December 2001 Deadline for GST Rebates for Indian Band-empowered Entities

18 March 2004 GST/HST Interpretation 50111- December 2001 Deadline for GST Rebates for Indian Band-empowered Entities Unedited CRA Tags ETA 261; GST/HST Technical Information Bulletin B-039R, GST Administrative Policy Application of GST to Indians 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. ...
GST/HST Interpretation

19 March 2004 GST/HST Interpretation 48257 - Applicability of GST on Payment to Company A

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Policy Paper, P-239, " Meaning of the Term "arranging for," sets out the CRA's interpretation of paragraph 123(1)(l) of the ETA. ...
GST/HST Interpretation

31 July 2023 GST/HST Interpretation 217772 - Complimentary gift cards

. / 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 supplier tracks and accounts for the complimentary value of each gift card separately from any top-up value added and other gift cards it issues and is able to distinguish and account for the complimentary value provided to customers on each gift card separate from any top-up value added by the customers. […] It is your position that the complimentary value of a gift card, in the above situation should be considered a “coupon” as defined in subsection 181(1), and that the supplier should be entitled to an ITC pursuant to paragraph 181(3)(b) as the tax collectible for a supply is deemed under subsection 181(2) to include an amount that is the tax fraction of the complimentary value of the gift card. ...
Luxury Tax Ruling

4 July 2023 Luxury Tax Ruling 9000195 - Transitional rules relating to luxury tax payable on vehicles

. / 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. ... On [mm/dd/yyyy], you placed a pre-order for a new vehicle priced over $100,000 from a vendor and you provided a non-refundable deposit of $[…]. 2. ...
Luxury Tax Interpretation

27 June 2024 Luxury Tax Interpretation 9000320 - Luxury tax on a vehicle being purchased with an agreement before 2022

. / 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. ... On [mm/dd/yyyy], you placed a pre-order for a new vehicle, initially priced under $100,000, from a vendor and you provided a deposit of $[…]. ...
Luxury Tax Interpretation

27 June 2024 Luxury Tax Interpretation 9000321 - Luxury tax on a vehicle being sold with an agreement before 2022

. / 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. ... On [mm/dd/yyyy], a customer placed a pre-order for a new vehicle, priced over $100,000, and provided a deposit of $[….]. 3. ...
Luxury Tax Ruling

10 October 2024 Luxury Tax Ruling 9000334 - Luxury tax on a vehicle being sold with an agreement before 2022

. / 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. ... [Customer] paid [Client] a deposit in the amount of $[…] on [mm/dd/yyyy] so he could be placed on a waiting list to purchase a [subject vehicle]. 4. ...

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