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GST/HST Interpretation

5 November 2024 GST/HST Interpretation 248241 - Eligibility for a rebate on a deposit paid to a supplier

Based on the information […] we received […], we understand the following: 1. ... The Bill of Lading lists the shipper/exporter as […] (“Canco”) and the consignee as […] (“Nonresco”). 4. ... The […] “tax deposit refund” […] is an amount agreed to by the parties to the transaction, Nonresco[’s] […] best avenue for recovering this deposit is by taking the matter up directly with Canco. […]. ...
GST/HST Ruling

3 March 2009 GST/HST Ruling 111575 - [Application of the GST/HST on Prepackaged Snack Foods]

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Product ingredients are given for each item and are as follows: XXXXX XXXXX XXXXX XXXXX XXXXX 7. ...
GST/HST Interpretation

5 April 2000 GST/HST Interpretation 30601 - Application of the GST/HST to Goods Delivered to a Common Carrier for Export

In this instance, the non-resident completes Form GST189, which is available in the guide " GST/HST General Rebate Application " (enclosed). ... We are also enclosing a copy of our guide " Doing Business in Canada- GST/HST Information for Non-Residents ". Yours truly, David Liston Border Issues Unit General Operations and Border Issues Division Division Excise and GST/HST Rulings Directorate Encl.: " GST/HST General Rebate Application Guide " " Doing Business in Canada- GST/HST Information for Non-Residents " Legislative References: ETA Sch. ...
GST/HST Interpretation

20 March 2001 GST/HST Interpretation 34268 - REQUEST GST/HST Tax Status of the Supply of Services Through the Internet

CANCO derives its revenues from supplying the following services: •   Setup fee- A one-time fee charged to set up an account. •   Monthly account fee- A monthly service fee charged to maintain the status of the account. This service includes: real-time transaction processing, WebPOS terminal, batch processing, and recurring billing services. •   Merchant accounts discount- A charge based on a percentage of credit card dollar volume processed. •   Shopping Cart fees- A monthly fee charged for using CANCO's shopping cart services. •   Various fees charged per transaction or instance (for some customers some of the services listed below may be included in the monthly account fee): •   Transaction processing. •   Pre-authorized transactions. •   Electronic funds transfer between financial institutions. •   Transaction and sales analysis. •   Fraud screening. •   Address correction. •   Inventory management. •   Demographics information. ...
GST/HST Ruling

12 July 2023 GST/HST Ruling 174441 - and GST/HST INTERPRETATION - Application of GST/HST on funds raised through crowdfunding

Funds necessary for […] the Company’s Project were raised through the crowdfunding website […] (the Platform). 4. ... The pledge amounts ranged from $[…] to $[…] and the reward packages included […][various elements]. ... Ruling #2a: […] (Footnote 3) […] the Platform provides a funding platform for creative projects. ...
GST/HST Ruling

17 November 2016 GST/HST Ruling 152989r - Tournament Registration Fees

The Charity is a charitable organization that hosts […] tournaments […] [objective of the charity]. 2. The format is […] [listed elements that form a single supply of a right to participate in a tournament]. 3. […] [details of elements included in the supply]. 4. Each participant pays a registration fee of $[…] and […]. 5. […] [additional details of elements included in the supply]. 6. ...
GST/HST Ruling

24 October 2012 GST/HST Ruling 77081 - Application of GST/HST to cost-of-repairs estimate

. / 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 We understand: * You operate as […] (your company). * As part of your business activities, you provide a scope-of-damages and an estimate-for-loss- restoration report to insurers. * If your estimates do not result in a contract, you charge an estimate/appraisal fee for your services. * The sample cost-of-repair estimate that you submitted to us is your company’s estimate for water damage restoration, […]. * Your company inspected the damaged property to prepare its cost-of-repair estimate. * The estimate sets out the rooms to be restored and lists the type of material, the number of units of material, the cost per unit along with the tasks that do not require materials but that require labour charges, e.g., removing and resetting appliances. ... 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). ...
GST/HST Ruling

16 December 2004 GST/HST Ruling 52601 - GST/HST Treatment of Various Health-related Products

XXXXX (Product A). •   Product A is available in caplet form and is packaged in boxes containing XXXXX caplets. •   Each caplet contains: XXXXX. •   The packaging includes the following statements: XXXXX. •   The directions for use are: XXXXX 2. XXXXX (Product B). •   Product B is available as a box containing one container of XXXXX caplets and one container of XXXXX caplets. •   XXXXX and XXXXX are both multi-vitamins/minerals and they both have DIN numbers. •   The outer packaging includes the following statements: XXXXX. •   The directions for use are: XXXXX. 3. XXXXX (Product C). •   Product C is a kit comprised of an XXXXX. •   The XXXXX vitamin and mineral supplements are in tablet form XXXXX. •   Product packaging includes the following statement: XXXXX. ...
GST/HST Interpretation

15 February 2000 GST/HST Interpretation 7968/HQR0001574 - Application of the GST/HST to Flight Training -

An organization will qualify as a vocational school if it meets all of the requirements of the definition, as follows: •   it must be established primarily to provide instruction in courses that enhance students' occupational skills; •   it must be operated primarily to provide instruction in courses that enhance students' occupational skills; and •   the courses offered by the organization must enhance students' occupational skills. ... It is our position that the following programs develop or enhance students' occupational skills: •   Commercial Pilot Licence (Aeroplane); •   Airline Transport Pilot Licence; •   VFR Over-the-Top rating; •   night rating; •   multi-engine rating; •   instrument flight rating; •   sea plane rating; •   land plane rating; and •   flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: •   multi-engine rating •   instrument flight rating •   VFR Over-the-Top rating •   night rating •   sea plane rating •   land plane rating •   flight instructor rating (Please note however that the build-up time component for flight instructor ratings is a taxable supply.) ...
GST/HST Interpretation

1 October 1996 GST/HST Interpretation 11685-8 - Rebate of the GST paid on an Exported Automobile

1 October 1996 GST/HST Interpretation 11685-8- Rebate of the GST paid on an Exported Automobile Unedited CRA Tags ETA 261; ETA Sch VI, Part V, 12                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX                                                                                 File #: 11685-8(glr) XXXXX                                                                                 HQR0000123 XXXXX                                                                                 Sch. ... The policy is issued to both you and the Canadian Department of External Affairs and International Trade. •   Copy of a message dealing with the shipment of the automobile to XXXXX. •   Copy of the XXXXX registration XXXXX for the automobile. ... Accompanying the completed application should be: •   a copy of this letter; •   copies of the documents enclosed with this letter; and •   the documentary evidence you obtained from XXXXX[.] ...

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