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GST/HST Interpretation

6 July 2011 GST/HST Interpretation 124097 - Place of Supply Rules and ITC Eligibility

We understand that: [...] (the "Company") is a GST/HST registered company located in [...] ... The company provides [...] services in [...] for companies importing into Canada. The Company's clients include GST/HST registered non-resident importers that do not have a physical presence in Canada. ... Yours truly, Carolle Mercier Unité des questions frontalières / Border Issues Unit Division des opérations générales et des questions frontalières / General Operations & Border Issues Division Direction de l'accise et des décisions de la TPS/TVH / Excise and GST/HST Rulings Directorate UNCLASSIFIED ...
GST/HST Interpretation

1 June 1996 GST/HST Interpretation 11690-8[2] - Legislative Amendment Brought to Section 240

1 June 1996 GST/HST Interpretation 11690-8[2]- Legislative Amendment Brought to Section 240 Unedited CRA Tags ETA 240(3)(b)                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 File #: 11690-8(dc) Para. 240(3)(b) XXXXX I refer to XXXXX inquiry of May 14, 1996, from your staff, which was sent to me by fax, concerning the legislative amendment brought to section 240 of the Excise Tax Act (Act), in connection with the voluntary registration available to non-residents for GST purposes. ... In addition, non-residents are entitled to register voluntarily if they enter into agreements to supply: •   services to be performed in Canada, or •   intangible personal property to be used in Canada, or that relates to real or tangible personal property situated in Canada, or to services to be performed in Canada. ... Jones Director General Operations & Border Issues GST Rulings and Interpretations Directorate Policy and Legislation Branch GOBI#: 2989(GEN) c.c.: R. ...
GST/HST Ruling

16 January 2009 GST/HST Ruling 109575 - [Application of the GST/HST to the Supply of Basic Groceries]

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The front of the package contains the following information: XXXXX XXXXX XXXXX XXXXX The front of the box is XXXXX so that an actual XXXXX, with the XXXXX cover, can be seen. 5. ...
GST/HST Ruling

16 January 2009 GST/HST Ruling 109579 - [Application of the GST/HST to the Supply of Basic Groceries]

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The front of the package contains the following information: XXXXX XXXXX XXXXX XXXXX The front of the box is XXXXX so that an actual XXXXX, with the XXXXX cover, can be seen. 5. ...
GST/HST Ruling

11 August 2023 GST/HST Ruling 241742 - Eligibility for employer to claim input tax credits on investment management fees related to segregated funds of an insurer

In the Plan document you provided, the Employer is […] responsible […] for the operation and administration of the Plan. […]. 5. […]. 6. […]. ... In [yyyy], […] ([…], (the Insurer)), as funding agent, issued […] (the Policy) to the Employer. ... Under […] the Policy, the Insurer will […][regularly provide to the] Employer a report […] outlining financial activity under the Plan. ...
GST/HST Ruling

29 August 2011 GST/HST Ruling 82247 - GST/HST RULING - GST/HST treatment of trailer park seasonal site rental

Based on the information provided in your letter and attached documentation, including telephone discussions with [...] of the [...] ... The Park is located at [...] in [...] [Community 1], in the municipality of [...], [...] ... You purchased your current trailer, a [...], in [mm/yyyy]. The trailer measures [...]' x [...]' and is situated on site #[...] in the Park. ...
GST/HST Interpretation

16 May 2002 GST/HST Interpretation 8301 - Application of GST/HST to Products

. •   The XXXXX Menu option is oriented toward clients who are looking for:-    a wide variety of foods provided for them-    the structure of a planned meal-    choosing the items they enjoy the most. •   The XXXXX Menu option is oriented toward clients who are looking for:-    quick, convenient and portable menus-    instant nutrition via the convenience of items such as drinks, snack bars and soups-    a dinner option of either company entrees or preparing their own food. ... You also submitted labels for each of these products and each label indicates the product is a nutritional supplement. •   XXXXX Chocolate Flavoured Drink Mix •   XXXXX Strawberry Flavoured Drink Mix •   XXXXX Wildberry Flavoured Drink Mix •   XXXXX Hot Chocolate Drink Mix •   XXXXX Smoothie •   XXXXX Smoothie •   XXXXX Cream of Chicken Soup Mix •   XXXXX Bar Chocolate Flavoured •   XXXXX Bar Chocolate Mocha Flavoured, and •   XXXXX Bar Honey Nougat. ... Products which qualify and are labelled as nutritional supplements pursuant to the Food & Drugs Act ("F&DA") and its Regulations are considered to be basic groceries pursuant to section 1 of Part III of Schedule VI to the ETA. ...
GST/HST Interpretation

21 December 2005 GST/HST Interpretation 49336 - Tax Status of Memberships

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The associations are: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; and •   XXXXX. ... Yours truly, Nadine Kennedy, CMA Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/12/08 RITS 50398 [Application of the GST/HST to the Provision of Property and Services to Individuals Living at a Long-term Residence for Seniors] ...
GST/HST Ruling

18 October 2017 GST/HST Ruling 173963r - Application of the GST/HST to the supply of memberships by a non-profit organization.

Section […] of the Association’s by-laws states: […][a description of the council of the Association] 5. […]. ... Sections […] of the Association’s by-laws describe the other membership categories of the Association […]. 9. ... In the Association’s list of […] [annual dues, fees and charges on their website], it states: […] RULING REQUESTED You would like to know: 1. ...
GST/HST Interpretation

23 November 1998 GST/HST Interpretation HQR0001407 - Request for GST Interpretation - Eligibility of Input Tax Credit (ITC) on Startup Costs -

Investors had made their investments under the assumption that ABC XXXXX would be in the leasing business and the company in anticipation of entering into the leasing business took the below actions: •   selected premises with a store front and lot necessary for a leasing operation; •   obtained contingent lessor's insurance in anticipation of leasing; •   became a member of various organizations and associations involved in leasing; and •   became a licensed as a dealer, which is required as a lessor, but not as a finance company. Initial expenses to start up the business consisted of the following examples: •   computer equipment; •   rental of space, •   renovation costs; •   utilities; •   legal and accounting; and, •   meals and entertainment. ...

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