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GST/HST Interpretation
27 October 2008 GST/HST Interpretation 103841 - Coupons rabais
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Dans cette lettre, les mots " bons " et " coupons " sont interchangeables. ... INTERPRÉTATION RENDUE Compte tenu des faits précités, nous rendons l'interprétation suivante: Les coupons en question sont des bons " autres bons " en vertu du paragraphe 181(4) de la LTA. ...
GST/HST Interpretation
16 December 2016 GST/HST Interpretation 169841 - Proposed supply to an insurer
Based on your letter and the documentation, we understand that: 1. […] (the Corporation) is proposing to set up a subsidiary, […] (the Agency), which would be regulated and licensed provincially as an insurance agent. 2. The Agency would enter into a proposed […] Agreement (the Proposed Agreement) with an insurance company that would be authorized under the laws of Canada to carry on an insurance business. […]. 3. […][Terms of the agreement]. 4. ... The Proposed Agreement provides that, in consideration for the fulfilment of the Agency’s responsibilities […], fees will be paid in accordance with each […] exhibit. […]. ...
GST/HST Ruling
27 January 2014 GST/HST Ruling 130409 - Services of instruction in the […][graduated driver licensing (GDL) program] course
In [Province A], the […][Corporation] developed the […] ([…] [GDL program]) provided by [the instructor] […]. 3. The [GDL program] has been authorized by the [Province A] […][Ministry] to be worth […] credits towards the completion of a student’s […] (i.e., “high school diploma”). 4. […] [Information about finding a driving school]. 5. ... The Instructor’s supply of instruction in the [GDL program] course is subject to […] [GST/HST] when the individual is not enrolled at a school authority in [Province A]. […]. ...
GST/HST Ruling
20 June 2024 GST/HST Ruling 215868 - Delivery services provided through […][the Platform]
The relevant provisions of the […][Consumer Terms] between […][a consumer] and […][the Platform] version last updated [mm/dd/yyyy], include: […]: […][The Consumer Terms govern a consumer’s access and use of the Platform] […]: […][Description of services] […] […]: […][The consumer pays for goods or services they receive from a third party provider with the Platform acting as a collection agent for the third party] […][The Platform will email the consumer a receipt]. […]. 2. ... The Platform assumes no liability] […]: […][Information about payment of delivery fee to the delivery driver. ... The invoice number is […]. The description on the invoice is for a delivery service and the amount charged was $[…]. ...
GST/HST Ruling
25 April 2023 GST/HST Ruling 202403 - Eligibility for employer to claim ITCs on amounts related to investment management services for pooled funds of an insurer
The terms of the relationship between the Employer and the Insurer in respect of the two pension plans are set out in two policies: […] (Policy 1) and […] (Policy 2) (together, the Policies). [...] 5. ... The calculation of pension benefits […] detailed in […] the Policies […], in part, generally provides that the Insurer will provide an annuity to the Member upon retirement. ... Fees and charges that pertain to the Policies are […] set out in […] each Policy. ...
GST/HST Interpretation
17 May 2011 GST/HST Interpretation 129875 - Application of the GST/HST to services provided by insurance brokers
>>Researches insurance products. • Presents product offerings. • Provides Client with a copy of the disclosure material (an information folder), including the contract provisions. • Explains contract terms. • Answers Client's questions. • Assists Client in completing application for insurance. • Reviews application and ensures it is complete, and forwards the completed application to the insurer. • Ensures that all requirements are satisfied so that the Client can obtain the insurance. • In some cases, collects the first premium and forwards to insurer with application. ... The functions performed by the Advisor prior to the issuance of policy: • Same as Example 1. • Works with Client to develop an employee benefit plan, which includes explaining the various options • Solicits proposals from a number of insurers for the particular insurance product. • Assists in explaining the insurance policy to the employees as required. ... >>Conducts Client needs assessment. • Identifies opportunities for insurance product sales, including initial screening for Client insurability and eligibility for certain products. • Researches insurance products. • Presents product offerings. • Provides Client with a copy of the disclosure material (an information folder) including the contract provisions. • Explains contract terms. • Answers Client's questions. • Assists Client in completing application for insurance. • Reviews application and ensures it is complete, and forwards the completed application to the insurer. • Ensures that all requirements are satisfied so that the Client can obtain the insurance. ...
GST/HST Interpretation
23 August 1995 GST/HST Interpretation 1995-08-23 - Possibility of the Ministry Being Able to Claim a Rebate of the Goods and Services Tax (GST) Paid by Patients on Out-of-province Travel for Medical Treatment and Who have Been Reimbursed by your Ministry Under the Out Of Province Transportation Subsidies Regulation.
Unedited CRA Tags ETA 261 File: 11865-20 C.N.: 2408 XXXXX August 23, 1995 Dear XXXXX This is further to your discussions with Ken Syer of this office regarding the possibility of your Ministry being able to claim a rebate of the Goods and Services Tax (GST) paid by patients on out-of-province travel for medical treatment and who have been reimbursed by your Ministry under the XXXXX Out Of Province Transportation Subsidies Regulation. ... Syer E. Vermes J. Daman D. Caron P. McKinnon M. Viger XXXXX ...
GST/HST Interpretation
3 December 1999 GST/HST Interpretation 7730/HQR0001336 - Application of the GST/HST to Flight Training
Interpretation Given When supplied by a vocational school, the following are exempt supplies: • Ground school training, dual and solo flight times for the Commercial Pilot Licence (Aeroplane) and the Airline Transport Pilot Licence; and • Ground school training, dual and solo flight times for the following Ratings: • multi-engine rating; • instrument flight rating; • VFR Over-the-Top rating; • night rating; • sea plane rating; • land plane rating; and • flight instructor rating[.] ... It is the position of CCRA that the following programs develop or enhance students' occupational skills: • Commercial Pilot Licence (Aeroplane); • Airline Transport Pilot Licence; • VFR Over-the-Top rating; • night rating; • multi-engine rating; • instrument flight rating; • sea plane rating; • land plane rating; and • flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: • multi-engine rating • instrument flight rating • VFR Over-the-Top rating • night rating • sea plane rating • land plane rating The federal legislation sets out 4 different classes of flight instructor rating. ...
GST/HST Interpretation
30 November 1999 GST/HST Interpretation 6595/HQR0000201 - Application of the GST/HST to Flight Training -
When supplied by a vocational school, the following are exempt supplies: • Ground school training, dual and solo flight times for the Commercial Pilot Licence (Aeroplane) and the Airline Transport Pilot Licence; and • Ground school training, dual and solo flight times for the following Ratings: • multi-engine rating; • instrument flight rating; • VFR Over-the-Top rating; • night rating; • sea plane rating; • land plane rating; and • flight instructor rating[.] ... It is the position of CCRA that the following programs develop or enhance students' occupational skills: • Commercial Pilot Licence (Aeroplane); • Airline Transport Pilot Licence; • VFR Over-the-Top rating; • night rating; • multi-engine rating; • instrument flight rating; • sea plane rating; • land plane rating; and • flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: • multi-engine rating • instrument flight rating • VFR Over-the-Top rating • night rating • sea plane rating • land plane rating The federal legislation sets out 4 different classes of flight instructor rating. ...
GST/HST Interpretation
3 December 1999 GST/HST Interpretation 7195/HQR0000801 - Application of the GST/HST to Flight Training
Interpretation Given When supplied by a vocational school, the following are exempt supplies: • Ground school training, dual and solo flight times for the Commercial Pilot Licence (Aeroplane) and the Airline Transport Pilot Licence; and • Ground school training, dual and solo flight times for the following Ratings: • multi-engine rating; • instrument flight rating; • VFR Over-the-Top rating; • night rating; • sea plane rating; • land plane rating; and • flight instructor rating[.] ... It is the position of CCRA that the following programs develop or enhance students' occupational skills: • Commercial Pilot Licence (Aeroplane); • Airline Transport Pilot Licence; • VFR Over-the-Top rating; • night rating; • multi-engine rating; • instrument flight rating; • sea plane rating; • land plane rating; and • flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: • multi-engine rating • instrument flight rating • VFR Over-the-Top rating • night rating • sea plane rating • land plane rating The federal legislation sets out 4 different classes of flight instructor rating. ...