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GST/HST Interpretation

23 December 2013 GST/HST Interpretation 129274 - FCTIP rebate - sales meetings

[Country X] claimed a FCTIP rebate of $[...] as the organizer of a foreign convention. [...]. * A list of the attendees for the meetings that took place at [City 1, Province 1] during the period from [mm/dd/yyyy] to [mm/dd/yyyy]. ... All the attendees were non-residents. * [...] the purpose of the meetings was for [Company B] and [Company C] to host their [...] clients so that they could showcase their [...] products to them. * The program agenda for the meetings that took place during [...]. [...]. ... The [...] program agenda that was provided in your submission includes only [#] meetings for the [clients]: [...] to discuss, showcase and train the [clients] on the new products that [Company B] and [Company C] are offering. ...
GST/HST Ruling

29 August 2011 GST/HST Ruling 132588 - Point of Sale rebate on the supply of publications for children that relate to fire safety

The publications provided are: a. [...] (Product A) is [...] pages, with the contents being [...] b. [...] ... The [...] remaining pages are designed to be drawn upon [...]. d. [...] (Product D) is [...] pages all of which are designed to be coloured [...] e. [...] ...
GST/HST Ruling

25 July 2024 GST/HST Ruling 244942 - A band-empowered entity’s entitlement to a rebate for the GST/HST paid in error

STATEMENT OF FACTS We understand the following: 1. […] ([…][the Corporation]) is a band-empowered entity as defined in GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy Application of the GST/HST to Indians (TIB B-039). 2. The Corporation’s head office is located on […][a reserve] in […] ([…][the Province]). 3. ... Most of the services that the Corporation provides are performed on various reserves throughout the Province. 6. […]. 7. ...
Excise Interpretation

12 July 2018 Excise Interpretation 191471 - Stamping Requirements for Manufactured Tobacco

We understand that […]. […][The Company] is considering the importation of […][the tobacco product] in 50 gram packages. ... Stamping & Packaging Tobacco products that are imported into Canada and destined for sale in the duty paid market must be packaged and stamped. ... Yours truly, Faye Chen Tobacco Operations Unit Excise Duty & Taxes Division Excise and GST/HST Rulings Directorate ...
GST/HST Interpretation

8 December 2022 GST/HST Interpretation 222719 - Supplies of digital marketing services made to a non-resident

. / 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. ... Place of supply Services Prior to determining if the GST/HST applies to a particular transaction, it is necessary to establish whether the supply is made in or outside Canada. ... Please refer to Appendix A of GST/HST Memorandum 4.5.1, Exports Determining Residence Status, for additional information. ...
Excise Interpretation

2 February 2022 Excise Interpretation 235373 - Application of the Greenhouse Gas Pollution Pricing Act to agency arrangements

. / 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. ... Agency arrangements fuel charge Where a processing plant processes raw materials into various component fuels for a producer, and the processor (agent) is acting in the capacity as an agent of the producer (principal) and the agent makes a delivery of a type of fuel in a listed province on behalf of the principal, the agent may account for and pay the charge under subsection 17(1) or accept a valid exemption certificate under section 36. ...
GST/HST Interpretation

26 March 2002 GST/HST Interpretation 36052 - Fourniture de concentrés liquides de plantes médicinales

(" le détaillant ") voudrait savoir comment la Loi sur la taxe d'accise (" LTA ") s'applique à la fourniture d'extraits liquides de plantes médicinales. ... Le seul fait que les produits consommés pour ces effets bénéfiques sont ingérés dans le corps en mangeant ou en buvant ne fait pas en sorte qu'ils soient visés par le sens de " aliment " ou " boisson ". ... Toutefois, l'absence d'une DIN ne signifie pas nécessairement qu'un produit est considéré comme un " aliment " ou une " boisson ". ...
GST/HST Interpretation

23 December 2004 GST/HST Interpretation 56621 - Eligibility by an Orthodontist for Input Tax Credits

The product information sheet indicates that the Product is: •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. 7. ... Results from independent market research as provided on the product information sheet indicates that: •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. ... Yours truly, Nicole Thomas, CMA Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/12/23 RITS 56819 Temporary Importation of Amusement Rides ...
GST/HST Ruling

10 August 2006 GST/HST Ruling 46094 - Application of GST/HST to XXXXX Rice Crisps XXXXX

They include: •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. 3. ... Ruling Given Based on the facts set out above, we rule that the instruction in courses listed below that lead to certificates or diplomas that attest to the competence of individuals to practise or perform a trade or vocation are exempt from the GST pursuant to section 8 of Part III of Schedule V to the Excise Tax Act (ETA). •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX This ruling is subject to the qualifications in GST/HST Memorandum 1.4, Goods and Services Tax Rulings. ... Yours truly, Trent MacDonald Charities, Non-Profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/08/15 RITS 56497 Fund-raising Campaign ...
GST/HST Ruling

18 February 2013 GST/HST Ruling 136192 - Application of GST/HST to the supply of salads

[XYZ] has submitted information on the following products for a ruling: […] (Product A), […] (Product B), […] (Product C), […] (Product D), […] (Product E), […] (Product F), […] (Product G), […] (Product H), […] (Product I), and […] (Product J). 2. ... Product A contains chopped romaine lettuce, dressing in […] containers, […] bags of croutons, […] ounces of loose grated parmesan cheese placed on top of the romaine lettuce, and […] lemon wedges placed on top of the romaine lettuce. ... Yours truly, Angela Stachowski Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate     ...

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