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GST/HST Ruling

14 January 2009 GST/HST Ruling 108524 - Tax Status of XXXXX Energy Drinks

The Product A packaging states: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 4. The Product B packaging states: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 5. The XXXXX Website states: XXXXX XXXXX XXXXX XXXXX 6. The Products are sold in grocery stores, convenience stores etc. and are placed near beverages such as soft drinks, juices, and sports drinks. ...
GST/HST Ruling

18 October 2013 GST/HST Ruling 153472 - Tax status of Agave Syrup

From your Company's website [...], our understanding of the facts is as follows: The Product is a [...], natural sweetener [...]; is marketed as an alternative to sugar, [...]; [...][Usage description]; is labelled as [...] agave syrup; is available in [...] ... [Usage of the product]; [...][Additional description]; [...][Additional description]; [...]; [...] ...
GST/HST Interpretation

23 April 2013 GST/HST Interpretation 152892 - Valeur de l'importation temporaire d'un aéronef loué

Nous comprenons que: [...] (le " preneur ") a conclu une entente pour louer l'aéronef suivant de [...] (le " bailleur "), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation [...] [...] [...] [...] Le contrat de location commence le [jj/mm/aaaa] et se termine le [jj/mm/aaaa]. L'aéronef sera importé à [...] le [jj/mm/aaaa] et sera exporté le [jj/mm/aaaa]. Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ...
GST/HST Interpretation

19 June 2015 GST/HST Interpretation 167422 - Eligibility of corporations to make an election under section 156

. / 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. ... The ownership structure of the corporations is as follows: Hold Co. | \ | \ US 2 US 3 | | US 4 US 5 | |----------------------- | | C 1 C 2 | | C 3 C 4 The ownership structure on the left side consists of C3 for which 100% of required shares are owned by C1, for which 100% of required shares are owned by US4, for which 100% of required shares are owned by US2, for which 100% of required shares are owned by common parent Hold Co. ... INTERPRETATION REQUESTED Based on the above, you would like to know whether the following entities are eligible to make an election under section 156: * C1 with C2 * C1 with C4 * C2 with C3 * C3 with C4. ...
Excise Ruling

1 August 2004 Excise Ruling 52961 - Imported Packaged Denatured Alcohol Tariff Classification 2207.20.19.00

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Specifically, your request was for the following brand extensions: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Please note that all requests for prescribed tobacco products or prescribed cigarette formulas have to be approved by the Governor General in Council before becoming eligible for relief of the special duty and marking provisions of the Excise Act, 2001. ... Sincerely, Mark Hartigan A/Manager Excise Duty Operations- Tobacco Excise Duties and Taxes Division 2004/06/22 RITS 51503 [User's Licence and a Specially Denatured Alcohol Registration] ...
GST/HST Ruling

27 October 2020 GST/HST Ruling 189355 - […][Whether a subcontractor is an agent of a contractor]

It provides […] services. 2. [The contractor] entered into an agreement with [the Municipality] to perform […] work in [the Municipality]. 3. […][the subcontractor] […] provides […] services […]. 4. ... Pursuant to section […] of the Agreement, “[…].” […], [the subcontractor] “…shall secure all permits, fees and licenses necessary […].” ... Pursuant to […] [of the By-law], a […] permit is not transferable. 12. ...
GST/HST Ruling

15 June 2011 GST/HST Ruling 126726 - Tax Status of Memberships

Section [...] of [Association A] Bylaws states: [...] 14. Section [...] of [Association A] Bylaws states: [...]. ... Section [...] of [Association A] Bylaws states: [...]. 17. Section [...] of [Association A] Bylaws states: [...]. 18. ... Section [...] of [Association A's] Bylaws states: [...]. 21. The following [Associations B] and [...] are [...] ...
GST/HST Ruling

1 June 2021 GST/HST Ruling 203573 - Application of GST/HST to supplies of bulk cannabis

. / 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. ... The Corporation is […] licensed by Health Canada to produce cannabis. ... Subsection 1(2) of the Industrial Hemp Regulations (SOR2018-145) states that for purposes of the Cannabis Act and these Regulations “industrial hemp means a cannabis plant or any part of that plant in which the concentration of THC is 0.3% w/w or less in the flowering heads and leaves.” ...
Excise Interpretation

5 February 2004 Excise Interpretation 49325 - Brands of Cigarettes

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... Specifically, your request was for the following brand extensions: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Please note that, as stated in previous correspondence with you, all requests for prescribed tobacco products or prescribed cigarette formulas, submitted after March 31, 2003, will not be granted on a "pre-approved" basis. ...
GST/HST Ruling

13 August 2004 GST/HST Ruling 53953 - Definition of "consideration" for GST/HST purposes

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... You intend to temporarily import the following amusement rides to be used at the XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Legislation Branch 2004/07/08 RITS 38618 [Application of GST to Transactions Related to Payments to Developers] ...

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