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GST/HST Interpretation

25 February 2005 GST/HST Interpretation 51031 - GST on the supply of a condominium unit

The statement of account is as follows: Income from sale: $ XXXXX Expenses from Dispersal: Estate Dispersal Services XXXXX $ XXXXX Estate Fees XXXXX $ XXXXX Disposal Fees $ XXXXX Carpet Cleaning $ XXXXX Casual Labour $ XXXXX Bank Fees on Credit Cards $ XXXXX Hardware Supplies $ XXXXX GST XXXXX $ XXXXX •   You also provided a sample covering letter addressed to the Owner that refers to attachments to the letter: the statement of account, the cheque payable to the Owner, XXXXX and a letter of appreciation from a local charity. •   A sample follow-up letter describing a job was not provided. 5. ... For further details and examples of agency relationships, we are enclosing GST/HST Info Sheet GI-009 entitled " Consigned Goods ". ... Yours truly, Michèle Routhier, CMA Technical Analyst Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2005/02/08 RITS 52141 Stock Options for Independent Contractors ...
GST/HST Ruling

27 February 2019 GST/HST Ruling 189168 - Cured, smoked meat products

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 189168 Business Number: […] Dear [Client]: Subject: GST/HST RULING Cured, smoked meat products Thank you for your letter of [mm/dd/yyyy], concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to […] cured, smoked meat products. […]. ... The remaining products consist of the meat sausage […] and are offered in [various] sizes […]. 6. […][Product B] sausages are available […] [in reclosable packages]. ... The display […] containing the single servings will also be labelled “sausage snack. […]. 9. […]. 10. ...
GST/HST Ruling

29 May 2015 GST/HST Ruling 165306 - [Application of GST/HST to a Baked Good Product]

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 165306 Business Number: […] Dear [Client]: Subject: GST/HST RULING [Application of GST/HST to a Baked Good Product] Thank you for your letter of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to […] (the Product) sold by […] (the Company). ... It also offers its products to the general public through its retail outlet. […] 4) The Company does not make sales to school authorities. 5) […], the Company now intends to supply the Product in corrugated cardboard shipping cartons, with each carton containing [#] boxes of the Product and each box containing twelve pieces of the Product. ... The individual product wrappings do not contain a listing of ingredients or a statement of nutrition facts. 8) Each inner box will contain the company name, logo, and address, the Product identification (e.g. […][sample product]), the Product weight and quantity (e.g. 12 x 50g), a listing of ingredients, a listing of nutritional facts per product, and a representation that the Product is peanut and nut free. 9) Included on the inner box is the Product’s Universal Product Code (UPC). 10) It is the position of the Company that the labelling of its inner box will conform to the Consumer Packaging and Labelling Act, as does the co-branded product box provided for review. 11) […]. 12) […], all delivery orders placed must be no less than $[…] or [#] cases ([#] boxes) of the Product. ...
GST/HST Interpretation

7 August 2003 GST/HST Interpretation 41502 - ITC Implications on ATM Operators

In their letter, XXXXX provided the following information: •   XXXXX choose their own locations, which appear profitable based on traffic flow and availability of ABMs in the surrounding area. •   XXXXX negotiated an agreement with the location owner to allow for the installation of an ABM for which they pay a portion of the applicable surcharge amount. •   The surcharge amount varies from XXXXX per withdrawal based on the affordability and need of customers using the ABM. •   XXXXX. fills the ABM with their own cash from their business account. ... In XXXXX opinion, they should be allowed to claim ITCs on the purchase of the equipment to get started in its XXXXX venture because the ABM operations business was started with the following objectives in mind: •   To purchase and install ABMs at potentially profitable locations, establish the business with a view to improve the transaction volume and then find suitable customers who would buy their ABMs along with an established location and pay a certain price which would provide a sizeable profit. •   XXXXX[.] •   XXXXX[.] ... In a letter XXXXX provided to the CCRA, XXXXX confirmed having sold XXXXX ABMs, which according to the documentation we have were placed in the following retail locations: •   XXXXX •   XXXXX •   XXXXX •   XXXXX As for the current status of the ABMs, XXXXX wrote a letter to the CCRA stating that the ABM at XXXXX and the other XXXXX locations were being offered for sale to potential buyers. ...
GST/HST Interpretation

3 May 2022 GST/HST Interpretation 197305 - Véhicule utilisé pour fournir des services de covoiturage commerciaux

Une « voiture de tourisme » est défini au paragraphe 123(1) comme une voiture de tourisme ou une voiture de tourisme zéro émission, au sens du paragraphe 248(1) de la [LIR]. Selon ce paragraphe, une « voiture de tourisme » désigne généralement une « automobile » acquise après le 17 juin 1987. ... Bien que la prestation de services de covoiturage commerciaux soit une « entreprise de taxi » aux fins de la TPS/TVH, il n'était pas clair si un véhicule utilisé pour fournir de tels services était considéré comme un « taxi » dans le contexte de la définition d'automobile dans la LIR. ...
GST/HST Ruling

18 March 2016 GST/HST Ruling 171791 - Tax status of […][fruit-based snack foods]

The Company produces the Product in [#] flavours; […]. 7. […][Flavour 1] uses the core Product ingredients of […]. 8. ... The Product is gluten free, vegan, raw, paleo-friendly, peanut free, and does not contain refined sugar, dairy, eggs, additives, or trans fats. 10. […]. 11. […]. 12. The Product is a chewy, […] snack food. 13. The adhesive qualities of the […] hold the Product ingredients together […]. 14. ...
GST/HST Interpretation

29 May 1997 GST/HST Interpretation HQR0000360 - L'application de l'alinéa 1c) de la partie V de l'annexe VI de la Loi sur la taxe d'accise (la Loi) aux différents procédés effectués par les commerçants de peaux d'animaux.

VI, partie V, 1(c)                                                                         Téléphone no: (613) 954-8585                                                                         Télécopieur no: (613) 990-1233                                                                         HQR0000360                                                                         Alinéa 1c), partie V, annexe VI                                                                         Fichier #: 11640-4(dc) XXXXX le 29 mai 1997 XXXXX Cher Monsieur, La présente fait suite à la demande de renseignements présentée par XXXXX de XXXXX le 15 octobre 1996, par rapport à la position de notre Ministère concernant l'application de l'alinéa 1c) de la partie V de l'annexe VI de la Loi sur la taxe d'accise (la Loi) aux différents procédés effectués par les commerçants de peaux d'animaux. ...
GST/HST Interpretation

17 January 2011 GST/HST Interpretation 125334 - Application of the GST/HST to certain services provided by automobile dealers

The employees of the dealership perform the following activities: obtaining the credit information from the customer; completing a loan application form; explaining to the customer the different loan terms and interest rates available; helping the customer select the type of loan which best suits the customer's needs; determining the interest rate and payment stream; and screening and verifying the loan application, making a recommendation on acceptance or rejection of the application and forwarding it for final approval to the financial institution which will grant the credit. ... In offering a loan, the automobile dealer must negotiate a number of different financing variables with the customer, such as: amount to be financed; term; down payment; security deposit; addition/reduction of accessories or ancillary products (e.g. supplementary warranties); a co-buyer to support the credit risk; and co-guarantor to support the credit risk. As the automobile dealer negotiates the terms and conditions of a loan with a customer, the automobile dealer is always cognisant of the quality criteria required by its various potential assignees. If an automobile dealer hopes to eventually assign a loan to an assignee, the automobile dealer will generally submit the loan application to the assignee in advance. ... Among the most common examples, the potential assignee can choose to pay: a fixed amount for its purchase of the loan; an amount calculated on a percentage of the sum financed; nothing- example where the auto manufacturer decides to subsidize the rate of interest paid by the customer; at a premium or discount to the face amount based on the assignee using a different interest rate target than the loan rate. At any particular time, an automobile dealer can find out from different potential assignees what they may be willing to offer in terms of accepting assignment of a loan. ...
GST/HST Ruling

21 July 2016 GST/HST Ruling 173103r - Relief of the GST/HST available to Indian bands on surveying services of settlement lands

STATEMENT OF FACTS The following information was provided in your [correspondence]. 1. […]. 2. […]. 3. ... According to your letter, the Settlement Agreement provides, […], for the following: […] 9. ... The scope of the survey work to be undertaken by [Survey Company X] includes the following: […][information on activities and land to be surveyed] Drafting numerous reference plans involving […] computer-aided design (CAD) drafting time. 11. ...
Excise Interpretation

29 August 2007 Excise Interpretation 92686 - Requirement to be licensed

(C) IMPORTED CIGARS- CALCULATION OF ADDITIONAL DUTY The additional duty on imported cigars is calculated as the greater of: •   $0.066 per cigar, and •   66%, computed on the "duty-paid value". For purposes of determining the additional duty on imported cigars, the Act provides that the term "duty-paid value" for imported cigars means: •   the value of the cigars for purposes of the duty (Whether or not the cigars are subject to duty) (calculated as a % of value) under the Customs Act, plus •   $16.60 per 1,000 cigars, plus •   Customs duty; plus •   the value of the cigar container. ... Yours truly, Douglas Wood, BComm, CGA Rulings Officer Excise Duty Operations- Tobacco Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2007/07/05 RITS 94747 Canadian Whisky and Excise Duty ...

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