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GST/HST Ruling

21 November 2014 GST/HST Ruling 150099a - Application of the GST/HST to the supply of a service of providing care, supervision and a place of residence to an individual with a disability

The Facility consists of: * a kitchen and dining area; * a nursing area which contains a nursing desk, secure medication room and consultation room; * an activity room and large common room for entertainment and church services; * accommodation areas described as […]; * administrative areas; and * a fenced in courtyard. 9. ... Light Care * Resident is independent with personal care. May need reminders and cueing. * Minimal specialized care (e.g. supervising a resident with their own specialized care). * Independent with transfers and mobility. 6. Intermediate Care * Supervision of behaviour. * Supervision and some assistance with personal care. * Assistance with specialized care. * Supervision and/or one person assist transfers and/or mobility.” ...
GST/HST Interpretation

28 November 2011 GST/HST Interpretation 125136 - GST/HST INTERPRETATION - [Correct method of] HST calculation

. / 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. ... Pursuant to this subsection, if the tax amount calculated includes a fraction of a cent and the fraction is less than half of a cent, the fraction may be ignored; and if the tax amount calculated includes a fraction of a cent and the fraction is equal to or more than half of a cent, the fraction must be increased to a full cent. ... As such, either of the following calculations is acceptable. $31.95 x 13% = $4.1535 = $4.15 $31.95 x 5% = $1.5975 = $1.60 $31.95 x 8% = 2.5560 = 2.56 $4.16 Subsections 165.2(1) and (2) read as follows: 165.2 (1) Calculation of tax on several supplies- Where two or more taxable supplies are included in an invoice, receipt or agreement and tax under section 165 is imposed in respect of each of those supplies at the same rate or rates, the tax payable in respect of those supplies, calculated on the consideration for those supplies that is included in the invoice, receipt or agreement, may be calculated on the total of that consideration. (2) Rounding of tax- Where tax that is at any time payable under this Division in respect of one or more supplies included in an invoice, receipt or agreement is an amount that includes a fraction of a cent, the fraction (a) if less than half of a cent, may be disregarded for the purposes of this Part; and (b) if equal to or greater than half of a cent, shall be deemed, for the purposes of this Part, to be an amount equal to one cent. ...
GST/HST Ruling

29 July 2011 GST/HST Ruling 122272[r] - Agreement of purchase and sale for new housing

The Purchase and Sale Agreement further provides that the contract price includes the items set out in the list of [...] as listed in Schedule [...] to the agreement. None of Schedules [...], [...] or [...] to the agreement were included in your submission. Section [...] of the Purchase and Sale Agreement provides that the Purchaser is responsible to pay for work done and materials supplied that are not shown in Schedules [...] or [...] to the agreement. ...
GST/HST Interpretation

26 January 2001 GST/HST Interpretation 33697 - Section 156 of the Excise Tax Act

The two legal entities that would like to make the section 156 election are: •   XXXXX ("H Co. ... H Co. is owned by three non-resident XXXXX legal entities: •   XXXXX having an XXXXX% interest; •   XXXXX having a XXXXX% interest; and •   XXXXX having a XXXXX% interest. 7. ... A Co., a non-resident XXXXX legal entity, has a 100% ownership interest in: •   XXXXX; •   XXXXX; •   XXXXX 9. ...
GST/HST Interpretation

14 January 2015 GST/HST Interpretation 165076 - Changes to the GST/HST Election for Nil Consideration

. / 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. ... Whether the Government will reconsider the filing requirement for the Form RC4616 is a matter of tax policy, which is the responsibility of the Department of Finance. […]. […] […] The election under section 156 must be made jointly by a person that is a specified member of a qualifying group and another specified member of the same group and filed with the CRA. ... If you require clarification with respect to any of the issues discussed in this letter, please call […] Marcel Boivin, Director, Financial Institutions and Real Property at 613-952-9248. […] ...
GST/HST Ruling

1 October 2024 GST/HST Ruling 247711 - […][seaweed snacks]

The Product is sold by […] (the Company), that is a registrant for GST/HST purposes with BN […]. 2. ... The Product is packaged in a […] gram pouch, containing […] packs. Each pack weighs […] grams and contains multiple loose […]. 4. ... The product is sold alongside cracker items and […] seaweed […] snacks. ...
GST/HST Interpretation

1 February 1996 GST/HST Interpretation 11705-4 - The Requirements for the Disclosure of Tax Under the Excise Tax Act (the Act)

1 February 1996 GST/HST Interpretation 11705-4- The Requirements for the Disclosure of Tax Under the Excise Tax Act (the Act) Unedited CRA Tags ETA 223(1)                                                                         Facsimile #: (613) 990-1233                                                                         File no.: 11705-4(FP)                                                                         S. 223(1)                                                                         XXXXX Dear XXXXX This is in response to your meeting with this Department on February 6, 1992 and your phone conversation with François Paris of my staff on February 8, 1996 regarding the requirements for the disclosure of tax under the Excise Tax Act (the Act). ... Jones Director General Applications Division GST Rulings and Interpretations Policy and Legislation Branch GAD #: 2718 (GEN) c.c.: All regions XXXXX M. ...
GST/HST Interpretation

5 November 2024 GST/HST Interpretation 248241 - Eligibility for a rebate on a deposit paid to a supplier

Based on the information […] we received […], we understand the following: 1. ... The Bill of Lading lists the shipper/exporter as […] (“Canco”) and the consignee as […] (“Nonresco”). 4. ... The […] “tax deposit refund” […] is an amount agreed to by the parties to the transaction, Nonresco[’s] […] best avenue for recovering this deposit is by taking the matter up directly with Canco. […]. ...
GST/HST Ruling

3 March 2009 GST/HST Ruling 111575 - [Application of the GST/HST on Prepackaged Snack Foods]

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Product ingredients are given for each item and are as follows: XXXXX XXXXX XXXXX XXXXX XXXXX 7. ...
GST/HST Interpretation

5 April 2000 GST/HST Interpretation 30601 - Application of the GST/HST to Goods Delivered to a Common Carrier for Export

In this instance, the non-resident completes Form GST189, which is available in the guide " GST/HST General Rebate Application " (enclosed). ... We are also enclosing a copy of our guide " Doing Business in Canada- GST/HST Information for Non-Residents ". Yours truly, David Liston Border Issues Unit General Operations and Border Issues Division Division Excise and GST/HST Rulings Directorate Encl.: " GST/HST General Rebate Application Guide " " Doing Business in Canada- GST/HST Information for Non-Residents " Legislative References: ETA Sch. ...

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