Search - 阿里拍卖 司法拍卖

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Background XXXXX [xliii] 1 XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Section 9 of Part II of Schedule V to the ETA XXXXX XXXXX XXXXX CRA Interpretation The definition of "insured person" in section 1 of Part II of Schedule V to the ETA applies to the interpretation of section 9 of that Part. ... Documents Reviewed XXXXX •   XXXXX •   XXXXX •   XXXXX XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2005/01/27 — RITS 53352 — Artificial Breathing Apparatus ...

Nous comprenons que: • XXXXX (le " preneur ") a conclu une entente pour louer l'aéronef suivant de XXXXX. (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 XXXXX XXXXX XXXXX XXXXX • Le contrat de location commence le XXXXX et se termine le XXXXX. • L'aéronef sera importé XXXXX. • Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... EXPLICATIONS (1) Le remorquage du véhicule à moteur du site de l'accident à un garage se passe non seulement avant le transfert de propriété du véhicule à moteur, mais avant la déclaration de " perte totale " de l'évaluateur d'assurances qui rend son évaluation au garage dans la plupart des cas. ... Veuillez agréer XXXXX l'expression de nos sentiments distingués Bao Tran Unité des Taxes spéciales Division des Institutions financières et Immeubles Direction de l'accise et des décisions de la TPS/TVH 2005/05/12 — RITS 49850 — Application of the GST/HST to the Activities of the XXXXX ...

The value of the new vehicle is XXXXX[.] •   The dealership sells the new vehicle to the lessor; •   The lessee trades-in a used vehicle which at the time has an outstanding loan of XXXXX[.] •   The dealership credits the lessee XXXXX as a trade-in allowance for the used vehicle and claims a notional input tax credit of XXXXX (7/107ths of XXXXX) based on the trade-in allowance; •   The lease payments are calculated on the value of the new vehicle XXXXX less the trade-in allowance XXXXX net of the outstanding loan on the used vehicle XXXXX[.] The issues in this case to be resolved are:      1. who is entitled to the notional input tax credit on the trade-in of the used vehicle (i.e., the dealership or the lessor);      2. who accounts for GST on the lease payments; and,      3. what is the amount of the lease payment subject to GST? ... Matthews A/Manager Input Tax Credit & Co-ordination Unit General Applications Division GST Rulings and Interpretations GAD #: 2663 (GEN) c.c.: XXXXX P. ...

Pursuant to section […] of the […]([…][provincial act]), […][the members] entered into […] (the Agreement), dated [mm/dd/yyyy], respecting the establishment of a […]. 2. […] 3. ... [The Organization] will consist of […] members, […]. 5. [The Organization] is a “municipality” under paragraph (b) of the definition of municipality found in subsection 123(1) of the ETA. ... Article […] of the Agreement states that the initial objectives of [the Organization] are to: […] 7. ...

The medical services and supplies to the [Service Providers] are listed as: […] 16. […]. 17. ... The […] Agreement indicates that the [Service Providers] agree to provide the services as described in […] through their profession […]. […] […] The […] section of the Agreement requires that the Corporation provide the necessary facilities for the [Service Providers] to perform the contracted services. ... A selected public service body is: * a school authority, a university, or a public college that is established and operated otherwise than for profit, * a hospital authority, * a municipality, * a facility operator or * an external supplier. ...

The goals of the course include: •   XXXXX  XXXXX  XXXXX  XXXXX 15) The course covers the following topics: •   XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX 16) The XXXXX course for builders, renovators, inspectors, and designers and is offered i XXXXX sessions. ... The certificates state: •   " XXXXX- This is to certify that XXXXX has successfully completed the requirements for the XXXXX •   XXXXX This certifies that XXXXX has successfully completed this training program." •   " XXXXX This certifies that XXXXX has successfully completed this training program. ...

Selling price of new vehicle $21 000.00 Less: Residual value (buy out option) 10 600.00 Net difference $10 400.00 Less: Trade-in allowance 5 000.00 Amount depreciated over 36 term lease (LDV) $  5 400.00 Add: Loan repayment $0.00 Gross amount owed to lessor by lessee $  5 400.00 Monthly lease payment Monthly depreciation ($5,400/36) $     150.00 Add: Interest charge 88.90 $     238.90 Add: GST ($238.90 x 0.07) 16.72 Total amount per month lessee remits to lessor   $     255.62 Response: The above calculation of the amount of GST on each lease payment ($16.72) is correct. ... Selling price of new vehicle $21 000.00 Less: Residual value (buy out option) 10 600.00 Net difference $10 400.00 Less: Trade-in allowance 5 000.00 Amount depreciated over 36 term lease (LDV) $  5 400.00 Add: Loan repayment $  3 000.00 Gross amount owed to lessor by lessee $  8 400.00 Monthly lease payment Monthly depreciation ($5,400/36)  $     150.00 Add: Interest charge 88.90 $     238.90 Add: GST ($238.90 x 0.07) 16.72 Amount per month lessee remits to lessor re lease $     255.62 Monthly loan payment Monthly principal repayment (3,000/36) $       83.33 Add: Interest factor for loan amount 10.50 $       93.83 Total amount per month lessee remits to lessor $     349.45 Response: The above calculation of the amount of GST on each lease payment ($16.72) is correct. ... Selling price of new vehicle $21 000.00 Less: Residual value (buy out option) 10 600.00 Net difference $10 400.00 Less: Trade-in allowance Initial value $12,000.00 Amount of trade-in allowed on lease 10 400.00 Amount given to owner in cash $  1,600.00 Amount depreciated over 36 term lease (LDV) $         0.00 Add: Loan repayment $  8 000.00 Gross amount owed to lessor by lessee $  8 000.00 Monthly lease payment Monthly depreciation ($0) $         0.00 Add: Interest charge 70.00 $       70.00 Add: GST ($70.00 x 0.07) 4.90 Total amount per month lessee remits to lessor, re lease $       74.90 Monthly loan payment Monthly principal repayment (8,000.36) $     222.22 Add: Interest factor for loan amount 28.00 $     250.22 Total amount per month lessee remits to lessor $325.12 Response: The above calculation of the amount of GST on each lease payment ($4.90) is correct. ...

On the cheque, there is a notation saying $[...] + [...]GST and the cheque-stub has the same details for auditing and ITC purposes; 6. ... In order for this section to apply the following conditions have to be met: • The registrant makes a taxable supply in Canada of property or a service that is not a zero-rated supply; • A particular person, the customer, acquires the property or service from the registrant or another person; • The registrant gives a rebate in respect of the property or service to the customer (a particular person) with a written indication on such rebate that a portion of the rebate is an amount on account of tax; and • Subsection 232(3) does not apply to this rebate. ... On this cheque, there is a notation saying $[...] + [...]GST and the cheque-stub has the same details for auditing and ITC purposes. ...

Examples of cases for which funding may be available [...] include: [...] 9. ... This agreement includes a [...] personal financial services package for all [...] employees. 24. ... A non-member is not eligible to [...] or financial assistance. [...] In conclusion, [...] ...