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GST/HST Interpretation
16 October 2003 GST/HST Interpretation 37663 - Application of the GST/HST to Chelation Therapy
Based on the information you provided, we understand that chelation therapy involves the intravenous ("IV") administration of the chemical ethylene diamine tetracetic acid (referred to as "EDTA"), combined with other chemicals, that is used for various purposes as well as to address a variety of symptoms, such as: • A preventative measure to avoid coronary artery surgery; • A preventative measure to avoid amputation in cases of leg ulceration and gangrene; • Hardened or blocked arteries; • Angina pain; • Leg cramp pain; • Elevated blood pressure; • Elevated blood cholesterol; • Diabetes; and • Macular degeneration of the eye. ...
GST/HST Interpretation
16 October 2003 GST/HST Interpretation 38100 - Application of the GST/HST to Chelation Therapy
We understand that chelation therapy involves the intravenous ("IV") administration of the chemical ethylene diamine tetracetic acid (referred to as "EDTA"), combined with other chemicals, that medical practitioners may use to for a variety of purposes and to address a variety of symptoms, such as: • A preventative measure to avoid coronary artery surgery; • A preventative measure to avoid amputation in cases of leg ulceration and gangrene; • Hardened or blocked arteries; • Angina pain; • Leg cramp pain; • Elevated blood pressure; • Elevated blood cholesterol; • Diabetes; and • Macular degeneration of the eye. ...
GST/HST Interpretation
16 October 2003 GST/HST Interpretation 38461 - Application of the GST/HST to Chelation Therapy
We understand that chelation therapy involves the intravenous ("IV") administration of the chemical ethylene diamine tetracetic acid (referred to as "EDTA"), combined with other chemicals, to address a variety of symptoms, such as: • A preventative measure to avoid coronary artery surgery; • A preventative measure to avoid amputation in cases of leg ulceration and gangrene; • Hardened or blocked arteries; • Angina pain; • Leg cramp pain; • Elevated blood pressure; • Elevated blood cholesterol; • Diabetes; and • Macular degeneration of the eye. ...
GST/HST Interpretation
1 March 1996 GST/HST Interpretation 11895-1[11] - Clarification of Departmental Interpretation of Subsection 141(1) of the Excise Tax Act (the Act) as it Applies to Operations of Commissions
1 March 1996 GST/HST Interpretation 11895-1[11]- Clarification of Departmental Interpretation of Subsection 141(1) of the Excise Tax Act (the Act) as it Applies to Operations of Commissions Unedited CRA Tags ETA 141(1); ETA 169(1) File #: 11895-1(on) c.n. 2431(GEN) Sch. V/VI/28 ss. 141(1) & 169(1) XXXXX March 1996 Dear XXXXX I refer to your letter of August 30, 1995, seeking clarification of our interpretation of subsection 141(1) of the Excise Tax Act (the Act) as it applies to operations of XXXXX commissions. ...
GST/HST Interpretation
17 October 2011 GST/HST Interpretation 131193 - GST/HST INTERPRETATION - Importation of certain packages of dehydrated vegetables, fruit, and grains.
The example is [...] (the Product), supplied by [...] (the Company), of [Country X]. ... The Product weighs [...] pounds, contains [...] cases of various food items or ingredients, and [...] and a cookbook [...] for a total of [...] cases. ... Regarding [...], our research has shown that the [...] contain [...] and, among other ingredients, artificial flavour. ...
GST/HST Ruling
23 December 2004 GST/HST Ruling 56819 - XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: • XXXXX • XXXXX • XXXXX • XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2004/12/23 — RITS 56822 — Temporary Importation of Amusement Rides ...
GST/HST Ruling
23 July 2012 GST/HST Ruling 106442 - Application of GST/HST to lift chairs and portable lifting seats
STATEMENT OF FACTS We understand that: 1. […] is a retail pharmacy (the Pharmacy) and […]. The Pharmacy is registered for GST/HST purposes and has been assigned the business number [...]. 2. ... The Pharmacy sells a variety of lift chairs, also known as lift recliners, […] (Lift Chairs). […] 4. […] the Lift Chairs have the following features: * A […] system to lower an individual to a seated position and raise an individual to a standing position. * […] RULING REQUESTED You would like to know whether the Pharmacy is required to charge the GST/HST on a supply of a Lift Chair. ...
GST/HST Ruling
19 December 2008 GST/HST Ruling 109783 - [Application of the GST/HST to the Supply of Bread Products]
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The packaging contains the following wording: • XXXXX • XXXXX • XXXXX • XXXXX 5. ... The web site for the XXXXX contained the following additional information about the Product: • XXXXX • XXXXX • XXXXX Ruling Requested You would like to know the GST/HST status of supplies of the Product. ...
GST/HST Ruling
4 July 2024 GST/HST Ruling 207387 - Delivery services provided through […][the Platform]
The invoice number is […]. The description on the invoice is for a delivery service and the amount charged was $[…]. 6. ... The description on the invoice is for a delivery service and the amount charged was $[…] plus GST/HST $[…]. ... RULING GIVEN Based on the facts set out above, we rule that: [...], you are making a taxable supply of a delivery service subject to GST/HST at the applicable rate based on the province in which the supply is made EXPLANATION There are four participants in a supply of an electronically-arranged […][good] delivery service on [the Platform]: * [the Platform]; * a [merchant]; * a […][delivery driver]; and * a consumer. ...
GST/HST Ruling
22 May 2008 GST/HST Ruling 105124 - Valeur de l'importation temporaire d'un aéronef loué
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Nous comprenons que: • XXXXX (le " preneur ") a conclu une entente pour louer l'aéronef suivant de XXXXX (le " bailleur "), un non-résident avec qui le preneur n'a aucun lien de dépendance. XXXXX • Le contrat de location commence le XXXXX et se termine le XXXXX. • L'aéronef sera importé à XXXXX. • Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ...