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GST/HST Ruling
10 November 2011 GST/HST Ruling 125071 - GST/HST Ruling - Application of GST/HST to franchise fees
[The] [...] (Franchisor) is one such franchise banner. The Franchisor has [...] for use in [...] a mortgage brokerage business [...]. ... Franchise only at a specific location and [...]. 5. Under [...] the Franchise Agreement, the Franchisee shall pay to the Franchisor an [...] franchise fee [...] in the amount of $[...]. ... Under [...] the Franchise Agreement, the Franchisee shall pay the Franchisor a [...] franchise fee equal to [...]% of [...]. ...
GST/HST Interpretation
9 August 1996 GST/HST Interpretation 11650-9[4] - Sale of Vehicles - The Trade-in Approach
Facts Provided: • Value of the new vehicle: $20,000 • Value of the trade-in vehicle: $20,000 • Lien on the trade-in vehicle: $18,000 • Lease payments on the new vehicle: $300/mth Department's assumptions: • The customer is a non-registrant and the dealer is a registrant; • Lease period on the new vehicle: 48 months • Residual value on the leased new vehicle: $8,000 • Money factor (interest rate): 0.0% Response requested: (i) GST charged on the monthly lease payments- 7% x ($20,000- $20,000- $8,000) / 48 months: Nil Example #3: Accommodation sale. Facts provided: • A non-registrant vendor wishes to sell their vehicle to a non-registrant purchaser; • The vendor sells the vehicle to a dealer as a trade-in and purchases a new vehicle from that dealer; • The dealer sells the trade-in vehicle to the purchaser; • Sale price of the new vehicle: $20,000 • Value of the trade-in vehicle: $ 5,000 • Sale price of the trade-in vehicle to the purchaser: $ 5,000 Department's assumption: • The dealer is registered for the GST. ... Facts provided: • Purchase price of the new vehicle: $20,000 • Residual value of the old leased vehicle: $ 5,000 • Value of the old leased vehicle: $ 7,000 Department's assumptions: • The non-registrant exercises the buy-out option on the old leased vehicle; • The registered dealership accepts a trade-in of $7,000 for the old leased vehicle. ...
GST/HST Ruling
6 May 1999 GST/HST Ruling HQR0000824 - Application of the GST/HST to the Supply of Prosthesis
The supply consists of: XXXXX XXXXX • 1 Wearables Set (1), The Set includes Support Clip (1); Shoulder Bags (2), Support Belts (2) Strain Reliefs (2) • 2 Reserve Power Pack (2), • 3 Primary Power Pack (3) • 4 Power Pack Charger (2) • 5 Power Pack Tester (1) • 6 Compact Controller (2) • 7 Implant Backup Kit XXXXX (1). ... This package includes: • 1 Personal Monitor (2), • 2 Standby Power Supply (1); • 3 Primary Power Pack (3); • 4 Reserve Power Pack (2); • 5 Power Pack Charger (2); • 6 Compact Controller (2). b) Extra Recipient In-Hospital Capability: This supply allows for the support of an additional XXXX[.] It includes: • [1] XXXXX monitor and Cart (1); • 2 Reserve Power Pack (2); • 3 Primary Power Pack (3); • 4 Power Pack Charger (1); and • 5 Compact Controller (2). ...
GST/HST Ruling
8 October 2015 GST/HST Ruling 168474 - Psycho-Vocational Rehabilitation Assessment Services and Job Search Support Services
STATEMENT OF FACTS We understand 1. […] 2. […] 3. […] Psycho-Vocational Assessment Services 4. ... The three (3) main types of Services that may be requested by […] are: * Resume and Cover Letter Preparation * Job Search Skills * Individualized Job Placement” ii. ... Schedule B includes the following fees: * Resume and Cover Letter Preparation $[…] flat fee * Job Search Skills $[…] flat fee * Job Placement $[…] flat fee * Job Placement Extension $[…] per week * Durable Placement Fee (permanent) $[…] flat fee * Durable Placement Fee (temporary) $[…] flat fee * Service Cancellation Fee $[…] flat fee vii. ...
GST/HST Ruling
25 July 2024 GST/HST Ruling 244942 - A band-empowered entity’s entitlement to a rebate for the GST/HST paid in error
STATEMENT OF FACTS We understand the following: 1. […] ([…][the Corporation]) is a band-empowered entity as defined in GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians (TIB B-039). 2. The Corporation’s head office is located on […][a reserve] in […] ([…][the Province]). 3. ... Most of the services that the Corporation provides are performed on various reserves throughout the Province. 6. […]. 7. ...
Excise Interpretation
12 July 2018 Excise Interpretation 191471 - Stamping Requirements for Manufactured Tobacco
We understand that […]. […][The Company] is considering the importation of […][the tobacco product] in 50 gram packages. ... Stamping & Packaging Tobacco products that are imported into Canada and destined for sale in the duty paid market must be packaged and stamped. ... Yours truly, Faye Chen Tobacco Operations Unit Excise Duty & Taxes Division Excise and GST/HST Rulings Directorate ...
GST/HST Interpretation
8 December 2022 GST/HST Interpretation 222719 - Supplies of digital marketing services made to a non-resident
. / 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. ... Place of supply – Services Prior to determining if the GST/HST applies to a particular transaction, it is necessary to establish whether the supply is made in or outside Canada. ... Please refer to Appendix A of GST/HST Memorandum 4.5.1, Exports – Determining Residence Status, for additional information. ...
GST/HST Ruling
28 February 2003 GST/HST Ruling 39945 - 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 XXXXX · XXXXX · XXXXX · XXXXX- XXXXX- XXXXX · XXXXX · XXXXX · XXXXX · XXXXX · XXXXX · XXXXX 5) XXXXX 6) XXXXX. 7) XXXXX. 8) XXXXX. 9) At XXXXX request, the XXXXX included the construction of XXXXX work in its contract for reconstruction of XXXXX. 10) The XXXXX agreed to do XXXXX work at XXXXX cost and expense. 11) XXXXX · XXXXX- XXXXX- XXXXX · XXXXX · Upon completion of XXXXX work by the XXXXX, XXXXX will, at its cost and expense maintain the work that has been constructed under the Agreement. ...
GST/HST Interpretation
23 December 2013 GST/HST Interpretation 129274 - FCTIP rebate - sales meetings
[Country X] claimed a FCTIP rebate of $[...] as the organizer of a foreign convention. [...]. * A list of the attendees for the meetings that took place at [City 1, Province 1] during the period from [mm/dd/yyyy] to [mm/dd/yyyy]. ... All the attendees were non-residents. * [...] the purpose of the meetings was for [Company B] and [Company C] to host their [...] clients so that they could showcase their [...] products to them. * The program agenda for the meetings that took place during [...]. [...]. ... The [...] program agenda that was provided in your submission includes only [#] meetings for the [clients]: [...] to discuss, showcase and train the [clients] on the new products that [Company B] and [Company C] are offering. ...
GST/HST Ruling
29 August 2011 GST/HST Ruling 132588 - Point of Sale rebate on the supply of publications for children that relate to fire safety
The publications provided are: a. [...] (Product A) is [...] pages, with the contents being [...] b. [...] ... The [...] remaining pages are designed to be drawn upon [...]. d. [...] (Product D) is [...] pages all of which are designed to be coloured [...] e. [...] ...