Search - 阿里拍卖 司法拍卖

We understand the following: •   XXXXX (the Company) is a non-resident tour operator that is not registered for GST/HST purposes. •   The Company has an office (i.e., a permanent establishment) in XXXXX from which it conducts its travel business. •   The Company sells tour packages to non-residents XXXXX at an all-inclusive price for a skiing vacation in Canada. •   The Company's tour packages may include: –   accommodation; –   ski lift passes; –   ski lessons; –   ski guides; –   transfers (i.e., Airport or mountain); and –   international and domestic air travel. •   The Company has XXXXX to pay its Canadian suppliers. ... Some examples of services include: •   guide (e.g., ski guide) or interpreter services; •   transportation services (i.e., air travel); •   sightseeing excursions; and •   ski lessons. ... The following do not qualify as services as they are property: •   short-term and camping accommodation; •   meals; •   a right to enter or attend an event, such as tickets to a show or a hockey game; •   car rentals; •   ski rentals; •   ski lift passes; and •   park passes. ...

. / 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. ... STATEMENT OF FACTS Based on the information supplied in your faxes, we understand that: * […] (your company) supplies cleaning and restoration services to homes and businesses in […] Canada. * As part of your company’s business activities, you supply cost-of-repair estimates relating to insurance claims. * In the example supplied to us […], the estimate was supplied to […] (the adjuster) who would use this estimate to recommend the compensation in satisfaction of a property insurance claim. * Your company inspected the damaged property to prepare your estimate of the cost of repairs. * The cost-of-repair estimate lists charges to remove and replace shingles, replace the ice and water guard, replace roof vents, remove and reset the chimney flashing, replace the ridge cap, and charges for the disposal fee, travel/per km, as well as percentage amounts for overhead and profit. * The estimate also sets out the charges for overhead, profit and GST/HST. * You charged a fee of $[…] for supplying this estimate. ... In this particular situation – the service of supplying a cost-of-repair estimate concerning a property insurance claim – the service would be exempt under the definition of financial service in subsection 123(1) if it complied with paragraph (j.1) of that definition and was not excluded by paragraph (r). ...

Based on the information you provided, we understand that chelation therapy involves the intravenous ("IV") administration of the chemical ethylene diamine tetracetic acid (referred to as "EDTA"), combined with other chemicals, that is used for various purposes as well as to address a variety of symptoms, such as: •   A preventative measure to avoid coronary artery surgery; •   A preventative measure to avoid amputation in cases of leg ulceration and gangrene; •   Hardened or blocked arteries; •   Angina pain; •   Leg cramp pain; •   Elevated blood pressure; •   Elevated blood cholesterol; •   Diabetes; and •   Macular degeneration of the eye. ...

We understand that chelation therapy involves the intravenous ("IV") administration of the chemical ethylene diamine tetracetic acid (referred to as "EDTA"), combined with other chemicals, that medical practitioners may use to for a variety of purposes and to address a variety of symptoms, such as: •   A preventative measure to avoid coronary artery surgery; •   A preventative measure to avoid amputation in cases of leg ulceration and gangrene; •   Hardened or blocked arteries; •   Angina pain; •   Leg cramp pain; •   Elevated blood pressure; •   Elevated blood cholesterol; •   Diabetes; and •   Macular degeneration of the eye. ...

We understand that chelation therapy involves the intravenous ("IV") administration of the chemical ethylene diamine tetracetic acid (referred to as "EDTA"), combined with other chemicals, to address a variety of symptoms, such as: •   A preventative measure to avoid coronary artery surgery; •   A preventative measure to avoid amputation in cases of leg ulceration and gangrene; •   Hardened or blocked arteries; •   Angina pain; •   Leg cramp pain; •   Elevated blood pressure; •   Elevated blood cholesterol; •   Diabetes; and •   Macular degeneration of the eye. ...

1 March 1996 GST/HST Interpretation 11895-1[11]- Clarification of Departmental Interpretation of Subsection 141(1) of the Excise Tax Act (the Act) as it Applies to Operations of Commissions Unedited CRA Tags ETA 141(1); ETA 169(1)                                                                         File #: 11895-1(on)                                                                         c.n. 2431(GEN)                                                                         Sch. V/VI/28 ss. 141(1) & 169(1) XXXXX March 1996 Dear XXXXX I refer to your letter of August 30, 1995, seeking clarification of our interpretation of subsection 141(1) of the Excise Tax Act (the Act) as it applies to operations of XXXXX commissions. ...

The example is [...] (the Product), supplied by [...] (the Company), of [Country X]. ... The Product weighs [...] pounds, contains [...] cases of various food items or ingredients, and [...] and a cookbook [...] for a total of [...] cases. ... Regarding [...], our research has shown that the [...] contain [...] and, among other ingredients, artificial flavour. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2004/12/23 — RITS 56822 — Temporary Importation of Amusement Rides ...

STATEMENT OF FACTS We understand that: 1. […] is a retail pharmacy (the Pharmacy) and […]. The Pharmacy is registered for GST/HST purposes and has been assigned the business number [...]. 2. ... The Pharmacy sells a variety of lift chairs, also known as lift recliners, […] (Lift Chairs). […] 4. […] the Lift Chairs have the following features: * A […] system to lower an individual to a seated position and raise an individual to a standing position. * […] RULING REQUESTED You would like to know whether the Pharmacy is required to charge the GST/HST on a supply of a Lift Chair. ...