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GST/HST Interpretation
10 June 2005 GST/HST Interpretation 55232 - Change in input tax credit methodology - ITC restrictions - subsection 225(3) of the Excise Tax Act (ETA)
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Services beyond these basic offerings may vary XXXXX. 15) XXXXX services provided by XXXXX are: • basic room furnishings, if required; • housekeeping services; • three meals per day plus daily snacks; • building security; • 24 hour non-medical staffing; • access to community based services; and • XXXXX activities to enhance physical, emotional, social, spiritual and intellectual needs. ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2005/06/03 — RITS 55989 — Timing Issue- Interest and Penalties- Rebate Overpayments- Assessments Against Suppliers ...
GST/HST Ruling
3 August 2022 GST/HST Ruling 229371 - Association billing of insurance amounts to members
Benefits of membership include: […] * optional directors and officers liability insurance coverage at a favorable rate. ... The Broker prepares a renewal letter […] with an insurance certificate in the […] name [of each insured member organization] and sends these to the Association. ... On [mm/dd/yyyy], the Association invoiced the Organization for […] an amount equal to the Organization’s share of the premium (as supplied by the Broker), and appended the Broker renewal letter and certificate to its invoice. […][On the invoice, the] Association charged […]% HST and [...]% […] Sales Tax […][on the Organization’s share of the insurance premium]. 9. ...
GST/HST Interpretation
12 March 1996 GST/HST Interpretation 11915-7[2] - GST Status of Provide Trade Schools
12 March 1996 GST/HST Interpretation 11915-7[2]- GST Status of Provide Trade Schools Unedited CRA Tags ETA Sch V, Part III, 1 regulatory body; ETA Sch V, Part III, 1 vocational school; ETA Sch V, Part III, 6; ETA Sch V, Part III, 8 File: 11915-7(DRM) Doc: 1168 Ref: V/III/6 & 8 XXXXX March 12, 1996 Subject: XXXXX I refer to the email transmission of March 10, 1995, from XXXXX XXXXX to Mr. ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: J. ...
GST/HST Ruling
20 April 2022 GST/HST Ruling 155620 - Revalued Inventory at HST Implementation
On July 1, 2010, a number of changes to the tax regime in Ontario took place that impacted RetailerCo and […][certain suppliers and] that effectively resulted in the revaluation of inventory held by RetailerCo and increased the revenue to […][suppliers] (without increasing prices) […] [Those changes include:] * The elimination of the […][Ontario Provincial Sales Tax]; and * The transition […][to the GST/HST] in Ontario. 3. […][Information about ACo, a supplier]. 4. […][ACo sells product to RetailCo]. 5. […][RetailerCo charges ACo for certain product marketing activities] 6. […]. 7. […][information about detailed net account statements]. 8. […]. 9. […], the various changes to the tax regime in Ontario resulted in [ACo] effectively receiving increased revenue from each product unit without implementing a price change. 10. You provided […] a numerical example […][of a detailed calculation of the inventory revaluation] at the time of the transition: […] 11. On [mm/dd/yyyy], [ACo] received an adjustment payment of $[…] from RetailerCo, which was the result of calculations made in respect of the HST included in the value of inventory […][supplied to RetailCo prior to] July 1, 2010. 12. […]. 13. […]. ...
GST/HST Interpretation
6 February 1996 GST/HST Interpretation 11635-10[2] - Transfers of Farmland into Joint Tenancy
6 February 1996 GST/HST Interpretation 11635-10[2]- Transfers of Farmland into Joint Tenancy Unedited CRA Tags ETA 123(1) real property; ETA 141.1; ETA 171; ETA 221; ETA 228; ETA 240 Telephone #: (613) 954-8585 Fax #: (613) 990-1233 File #: 11635-10(glr) s. 123, 141.1, 171, 221, 228, 240 XXXXX February 6, 1996 I refer to XXXXX letter of March 21, 1994, addressed to Mr. ... In order for the children to be required to register or permitted to voluntarily register for Goods and Services Tax (GST) purposes, they must be either: • making taxable supplies in Canada in the course of a commercial activity engaged in by the children in Canada (subsection 240(1) of the Act)- [mandatory registration]; or • engaged in a commercial activity in Canada (paragraph 240(3)(a) of the Act)- [voluntary registration]. ... Ryhorchuk GAD #: 750(REG) Imposition Team ...
GST/HST Ruling
27 October 2021 GST/HST Ruling 201376 - Public Service Body Rebate Eligibility
(Footnote 1) 4. […] (Footnote 2) 5. The Centre’s mission is […] (Footnote 3). […]. 6. Health care services at the Centre are provided by […] 7. […] 8. […], the Centre provides the following services and programs (Footnote 4): 9. […] 10. ... The Centre currently claims PSB rebates of 50% of the GST and federal part of the HST, and 82% of the provincial part of the HST, as a “charity”. 15. […]. […] (Footnote 5) 16. [...]. ...
GST/HST Interpretation
18 December 1998 GST/HST Interpretation HQR0000894 - Application of the GST/HST to the Supply of Production Equipment
The following information was provided in your letter: • XXXXX is registered for GST/HST purposes. • XXXXX has an office location in an industrial strip mall with an area at the back of its office for storage. • XXXXX has secured a customer in XXXXX that requires machining to be done to parts that XXXXX company owns. • XXXXX also has moulds or dies that it will send to XXXXX[.] ... The parts are then shipped to XXXXX[.] • XXXXX receives blueprints from XXXXX and finds machine shops in the area that can do the required machining. • Purchase orders are sent to XXXXX from XXXXX and the raw castings and forgings are sent from XXXXX supplier in XXXXX to the machine shops in XXXXX is shown as the importer of record for Customs purposes. XXXXX has advised all parties involved that XXXXX is supposed to be the importer and exporter of record for all the transactions. • The castings and forgings are machined and sent back from the machine shops, though XXXXX to another processor in XXXXX[.] • XXXXX controls the entire process from beginning to end. ...
GST/HST Interpretation
1 June 1996 GST/HST Interpretation 11645-1[1] - Diversion [of Goods]
1 June 1996 GST/HST Interpretation 11645-1[1]- Diversion [of Goods] Unedited CRA Tags ETA 212; ETA 214; CA 88; CA 89; CA 90 Telephone #: (613) 954-5124 Fax #: (613) 990-1233 11645-1 (crl) Div. ... Jones Director General Operations and Border Issues GST Rulings and Interpretations Policy and Legislation Branch Attachment GAD # 2990 (Genl) c.c.: R. ...
GST/HST Interpretation
11 October 1996 GST/HST Interpretation 11680-7[2] - Application of Subsection 143(1) to Lease Transactions
11 October 1996 GST/HST Interpretation 11680-7[2]- Application of Subsection 143(1) to Lease Transactions Unedited CRA Tags ETA 142(1)(b); ETA 143(1) Telephone #: (613) 954-8585 Fax #: (613) 990-1233 File #: 11680-7(dc) Para. 142(1)(b) & ss. 143(1) XXXXX XXXXX Dear Sir: I refer to your second request for an application ruling dated August 28, 1996, sent to Mr. ...
GST/HST Ruling
15 May 2019 GST/HST Ruling 197771 - Tax Status of […][Baked Products]
STATEMENT OF FACTS 1. […] (the Company) is a GST/HST registrant. 2. The Company purchases the Product from a supplier for the purposes of resale. 3. The Product consists of […][six or more baked products each of which is a single serving] pre-packaged in a […]g box […]. […]. 4. ... As supplied, the Product is […] pre-packaged for sale to consumers. […], the determinative factor is that the entirety of the pre-packaged product available for sale to consumers contains six or more […][baked products] of a single serving size. ...