Search - 阿里拍卖 司法拍卖

When supplied by a vocational school, the following are exempt supplies: •   Ground school training, dual and solo flight times for the Commercial Pilot Licence (Aeroplane) and the Airline Transport Pilot Licence; and •   Ground school training, dual and solo flight times for the following Ratings: •   multi-engine rating; •   instrument flight rating; •   VFR Over-the-Top rating; •   night rating; •   sea plane rating; •   land plane rating; and •   flight instructor rating[.] ... It is the position of CCRA 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 The federal legislation sets out 4 different classes of flight instructor rating. ...

Interpretation Given When supplied by a vocational school, the following are exempt supplies: •   Ground school training, dual and solo flight times for the Commercial Pilot Licence (Aeroplane) and the Airline Transport Pilot Licence; and •   Ground school training, dual and solo flight times for the following Ratings: •   multi-engine rating; •   instrument flight rating; •   VFR Over-the-Top rating; •   night rating; •   sea plane rating; •   land plane rating; and •   flight instructor rating[.] ... It is the position of CCRA 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 The federal legislation sets out 4 different classes of flight instructor rating. ...

Unedited CRA Tags ETA 261                                                                         File: 11865-20 C.N.: 2408 XXXXX                                                                         August 23, 1995 Dear XXXXX This is further to your discussions with Ken Syer of this office regarding the possibility of your Ministry being able to claim a rebate of the Goods and Services Tax (GST) paid by patients on out-of-province travel for medical treatment and who have been reimbursed by your Ministry under the XXXXX Out Of Province Transportation Subsidies Regulation. ... Syer             E. Vermes J. Daman             D. Caron             P. McKinnon             M. Viger XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... As such, it is a charity for purposes of the GST (Goods and Services Tax)/HST (Harmonized Sales Tax). • The Foundation is not registered for purposes of the GST/HST. • XXXXX • The Foundation's XXXXX • XXXXX • XXXXX • XXXXX Ruling Requested Is the Foundation eligible for designation as a hospital authority? ... To qualify for designation as a hospital authority, an organization must operate a "public hospital" that meets the following criteria: • it is recognized as a public hospital by the government of the province in which it is located; • it is established and operated otherwise than for profit; • it is operated for the medical or surgical treatment of the sick or injured; and • it provides and maintains inpatient beds and services. ...

It also indicated that a new mortgage interest in the Lands was registered for […] with a value of $[…]. 9. ... It also indicated that the […] has a mortgage interest in the Lands with a value of $[…]. 12. ... Sincerely, Mathieu Purney Senior Rulings Officer Financial Services Unit Financial Institutions and Real Property Division GST/HST Rulings Directorate FOOTNOTES 1 Section [#] of the Agreement 2 Preamble and section [#] of the Agreement 3 Paragraph [#] of the Agreement as amended by section [#] of the Amendment 4 Paragraph [#] of the Agreement as amended by section [#] of the Amendment 5 Paragraph [#] of the Agreement as amended by section [#] of the Amendment 6 Paragraph [#] of the Agreement as amended by section [#] of the Amendment 7 Paragraph [#] of the Agreement and Schedule […] as amended by section [#] of the Amendment. ...

Example 2: • The Company has signed an agreement on June 1, 2010, with a customer, Customer Y, to inspect its XXXXX project which will take 4 months to complete. • An advance billing was sent to the customer on June 1, 2010, for the total inspection fee of $1,000 which will be payable in 2 equal instalments on June 1, 2010 and September 1, 2010. • Customer Y will pay its instalments on the due dates. • The Company will perform 100% of its inspection services on or after July 1, 2010. ... An amount for a supply of a service becomes due on the earliest of the following days: • the date of an invoice for that amount for the supply; • the day the supplier first issues that invoice for the amount, • if there is an undue delay in issuing that invoice, the day the supplier would have issued the invoice; and • the day the client is required to pay that amount under a written agreement. ... Therefore, the Company must account for the 5% federal part of the HST (i.e., $1,000 * 100% * 5% = $50) in its net tax calculation in its GST/HST return for the reporting period that includes May 15, 2010, and the 8% provincial part of the HST (i.e., $1,000 * 75% * 8% = $60) in its net tax calculation in its GST/HST return for the reporting period that includes July 1, 2010. ...

. / 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. [Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 123250 May 13, 2011 Dear [Client]: Subject: GST/HST RULING Evidence of Registration for Purposes of the Publications Supplied by a Registrant (GST/HST) Regulations Thank you for your letter of March 25, 2010, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to magazines shipped to Canada by your client, [...] ... Statement of Facts We understand that: • [The Company] is registered for GST/HST purposes. • Persons within Canada place an order with [the Company] to purchase a subscription to [...] magazine. • Once [the Company] receives an order, it invoices the Canadian customer accordingly and collects the applicable GST/HST. • [...] magazines are shipped to Canada in bulk, to be delivered to Canadian customers (e.g., individuals, commercial businesses) through the Canada Post system. • [The Company] acts as the importer of record when a shipment of magazines comes across the border. • [The Company] indicates its GST/HST registration number on the Canada Customs commercial invoice to facilitate the release of the shipment. • Once a shipment is released, the magazines are distributed through the Canada Post system for delivery to the Canadian customers. ...

The price is XXXXX in 1994 dollars to be paid in a series of payments starting with an advance before the agreement is signed followed by payments: •   on submission of certified design drawings •   on completion of successful pre-trip system check •   on mobilization of the schnabel and shipping saddles on XXXXX property •   on delivery of each of [(]XXXXX RSGs) 5. ... XXXXX shall provide all railway cars and arrange for rail transportation by XXXXX of the schnabel and RSGs including being responsible for •   obtaining all railway clearances, permission and approval for the transport by rail of the schnabel, •   satisfying all conditions imposed by any railway company, •   paying all railway freight charges including line haul charges and special train charges, •   establishing the route, and •   any modification or improvement to track or the right of way, all at XXXXX own expense; 7. ... The insurance taken out by XXXXX is to include: •   general liability insurance for damage because of bodily injury including death of any person caused by the schnabel; •   property damage insurance for direct physical loss up to full replacement cost of the schnabel; •   workers' compensation or similar XXXXX insurance; •   contractor's equipment insurance to cover equipment used in performing XXXXX responsibilities; •   automobile third party liability insurance to cover all motor vehicles owned, hired or used by XXXXX for all claims for bodily injury including property damage and passenger hazard with limits of not less than XXXXX per occurrence. 9. ...

Statement of Facts We understand the facts to be as follows: 1. […] (Company A) supplies plant material grown to produce food for human consumption. 2. The plant material is grown, sold and shipped in […]. 3. All plant material is rooted with or without leaves. 4. ... Yours truly, Angela Stachowski Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate     ...

To determine the provincial part of the HST, multiply the HST paid or payable by: • 7/12 for those purchases taxed at 12%; • 8/13 for those purchases taxed at 13%; • 9/14 for those purchases taxed at 14%; • 8/14 for those purchases taxed at 14% before the 2008 rate change; or • 10/15 for those purchases taxed at 15% after the 2010 Nova Scotia rate change. ... For example, a charity is resident in [Participating Province A] and [...] ...