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GST/HST Ruling
10 August 2011 GST/HST Ruling 126175 - Application of GST/HST to services of performing artists supplied by a charity
(d) [...] [The Organization] supplied the services of [...] [(Performer 3)] to provide [...] performances [...], on [mm/dd/yyyy], to [...] ... (g) [...] [The Organization] supplied the services of [...] [(Performer 5)] to provide [...] workshops on [mm/dd/yyyy] to [...] ... -minute demonstration workshop of [...] on [mm/dd/yyyy], to [...] School, for [...] students in grade [...]. ...
GST/HST Interpretation
5 December 1995 GST/HST Interpretation 11645-6[3] - Customs Bonded Warehouse Program - Duty Deferral Initiative
5 December 1995 GST/HST Interpretation 11645-6[3]- Customs Bonded Warehouse Program- Duty Deferral Initiative Unedited CRA Tags ETA 212 DOCKET: 22404 (GEN) NAME: XXXXX OFFICER: Garry L. ... Warren's memorandum it is stated that "the complete deferral of the payment of customs duties, excise duties & taxes, countervailing, anti-dumping and the GST, up to the point the goods are entered for Canadian domestic consumption will be maintained". ... The complete list of activities that are available includes: • basic storage (increased to four years): • export of domestic and imported goods; • displaying; • inspecting; • marking, labelling, tagging, ticketing; • packing, unpacking, packaging, repackaging; • sampling; • testing; • cleaning; • complying with any law of Canada or a province; • normal maintenance and servicing; • preserving; • separating defective goods from prime quality goods; • sorting, grading; • diluting; • trimming, filing, slitting, cutting; and • disassembling or reassembling goods which have been assembled for packing, handling or transportation. ...
GST/HST Ruling
12 June 2014 GST/HST Ruling 133588r - [The] […][Charity]’s public service bodies' rebate entitlement
The [Charity]’s home office is located in […][City 1, Participating Province X]. 5. […] [Locations of the Charity’s activities]: * […] * […] * […][Participating Province X] * […][Participating Province Z] […] 6. […] 7. ... First Nations, various provincial Ministries); * infrastructure funding was secured; * signage and gates were erected; * the property was insured; * taxes were paid; * feasibility studies were documented and presented to regional officials; * a […] year lease was drafted; and * […] 11. […] 12. ... The [Charity] has held annual […] fundraisers in [Participating Province Y] for the past [#] years. 14. […] 15. […] 16. […][Restrictions of the Charity] 17. […] 18. ...
GST/HST Ruling
28 September 2016 GST/HST Ruling 179839 - Value of temporary importation of leased aircraft
. / 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. ... We understand that: * […] (the “Lessee”) has entered into an agreement to lease the following aircraft from […] (the “Lessor”), a non-resident person with whom the Lessee deals at arm’s length: Aircraft Type Model Number Serial Number Registration Number […] […] […] […] * The lease agreement is for a period beginning on [mm/dd/yyyy] and ending on [mm/dd/yyyy]. * The aircraft will be imported at […] Airport, […][City 1] on [mm/dd/yyyy] and will be exported on [mm/dd/yyyy]. * The total number of months that the aircraft is to be held in Canada by the Lessee under a lease with the Lessor will not exceed 24 months. ...
GST/HST Ruling
26 June 2024 GST/HST Ruling 179543 - Videos posted to […][Platform X]
[The Web Publisher] is not responsible for remitting any taxes on your behalf. […] g. […] h. ... As a [Platform X] account holder, the person may post videos to [Platform X].[…] c) […][Information about proprietary rights] d) [Platform X] does not acquire the ownership rights to the videos. […][Information about the distribution rights of Platform X][…] e) […] f) […] g) The person also agrees that any videos it posts to [Platform X] will not contain third party copyrighted material […] 11) […] 12) […](Footnote 3). 13) […] 14) […](Footnote 4). 15) […](Footnote 5). […]. 16) […] 17) […](Footnote 6). 18) […], [the Web Publisher] receives from [Platform X], […] advertising revenues […](Footnote 7). […](Footnote 8). 19) In turn, [the Web Publisher] pays any amounts owing to you […] in accordance with the payment terms outlined in [Agreement A]. 20) […]. 21) […]. 22) […]. 23) […]. 24) […][Information about payments from Platform X to the Web Publisher] 25) […][Additional information about payments from Platform X to the Web Publisher] RULING REQUESTED You would like to know whether your supplies are taxable. ... Sincerely, Kevin Tran Rulings Officer Border Issues Unit 2 General Operations and Border Issues Division GST/HST Rulings Directorate FOOTNOTES 1 […] 2 […] 3 […] 4 […] 5 […] 6 […] 7 […] 8 […] ...
GST/HST Ruling
6 August 2014 GST/HST Ruling 162969 - Tax Status of […][the Product] [potato snack]
The listed ingredients for the Product’s “[…]” variety are as follows: * Potato flour […] * […] * Seasoning […] * […] 7. ... The Product sample shows the Product to be […] in shape with a diameter of approximately […] cm. ... Although the Product is labelled […], the Product is described as […] on the packaging. ...
GST/HST Ruling
13 December 2013 GST/HST Ruling 153337 - Section 150 election for exempt supplies
[Subsidiary A])• [...] ([...][Subsidiary B]) • [...] ([...][Subsidiary C])• [...] ([...] ... [Province A] whereby Members are provided [...] a variety of [...] insurance products and services and other benefits. ... Due to the corporate restructuring in [yyyy] mentioned in Fact 1, in order to minimize the impact of the GST/HST on these two entities, it was determined that additional elections under subsection 150(1) should be filed between the following: • [Subsidiary A] and [Subsidiary B] • [Subsidiary A] and [Subsidiary C] • [Corporation A]and [Subsidiary C] • [Subsidiary D] and [Subsidiary B] 4. [...] 5. [...]. 6. ...
GST/HST Ruling
22 September 2011 GST/HST Ruling 129475 - GST/HST RULING - Application of HST to international student program
Section [...] of the [ABC] Agreement states [...]. 40. Section [...] of the [ABC] Agreement states [...]. 41. ... Section [...] states [...]. 43. Pursuant to section [...], if [Company B] [...]. 44. ... Section [...] states [...]. 50. Sub-paragraph [...] states [...] 51. The MOU sets out the roles and responsibilities of the Corporation as follows: [...] 52. ...
GST/HST Interpretation
4 June 2012 GST/HST Interpretation 133108 - Definition of a "university"
Our understanding of the situation from your [correspondence], [ABC Institution’s] website, the […] Act of […] ([…] [Province X]) and the […] [Province X System] is as follows: [ABC Institution] is a private educational institute […]. [ABC Institution] received permission from the Minister of […] [Province X] Education to offer the Associate of […] degree […]. […] The Associate of […] and Associate of […] Degrees are provincial credentials offered by many institutions in the […][Provincial X System]. ... The Glossary of Terms in the [Province X System] provides the following meanings for the terms “degree”, […]: […] [Terms from the Province X System] According to [ABC Institution’s] website [direct quote] Associate of […] Degree Requirements [ABC Institution] Courses […] The term degree is defined in […] the […] Act of [Province X]. ...
GST/HST Interpretation
11 March 2013 GST/HST Interpretation 145894 - Services Rendered by Pharmacists
The charge to the individual is $[…]. * Complex medication review where the individual takes [#] to [#] medications and has [#] to [#] medical conditions. The charge to the individual is $[…]. * Follow-up appointment after completion of the medication review. ... The charge to the individual is $[…]. * Follow-up appointments in a package of [#] appointments over a […] period. ...