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GST/HST Interpretation
21 September 2011 GST/HST Interpretation 125434 - GST/HST INTERPRETATION - PROPOSED LAW/REGULATION - Application of Harmonized Sales Tax (HST) to management services
Pursuant to the terms of the [...], ManageCo is entitled to a fee of [...], plus an amount equal to the [...] ... Fees Payable to ManageCo will be calculated and payable [...] based on the [...] of TrustCo calculated at [...] during [...]. The management fee will be paid in cash. 5. [...] Fee is defined in the Prospectus to mean the [...] fee that ManageCo pays to the registered dealers [...] for each [...] held by clients of the registered dealer. 6. ...
GST/HST Interpretation
31 July 2012 GST/HST Interpretation 103548 - Municipal infrastructure/improvements transactions
The relevant [Act] provisions in this case are sections […]. […][Levy X] Section […] of the [Act] allows a municipality to pass bylaws giving the municipality the right to impose a levy ([…]) on developers […]. ... This servicing agreement pre-dates a subdivision approval or a development permit, but deals with the same improvements […] required […] under a development agreement. ... The […] agreement between a county and a corporation […] allows the corporation to construct vehicular access to its lands from a road under the care and control of the county. […]. ...
GST/HST Interpretation
18 December 2000 GST/HST Interpretation 5193 - Voluntary Registration For GST/HST Purposes
Each taxi franchise includes: • a city of XXXXX taxi licence in your or your husband's name; • a two way radio; • a meter; • a computer; and • a top sign. Also, each franchise owner is required to pay: • annual fees for the taxi licence to the City of XXXXX; • annual fees for a two-way radio licence to the City of XXXXX; • an annual taxi vehicle registration fee to the government of XXXXX; and • an annual taxi insurance fee to the government of XXXXX. 3. ... I have enclosed a copy of the guide " General Information for GST/HST Registrants " for your information and use. ...
GST/HST Interpretation
14 June 2007 GST/HST Interpretation 93936 - XXXXX GST/HST Visitor Rebate on Short-term Accommodation
The restaurant located in the XXXXX is owned and operated by ***. *** reports its net tax for this restaurant in a separate return as authorized under section 239. 4. ... It is further our view that when *** pays amounts to Co A and Co B in lieu of the discounts conferred to the Card bearers, the amounts represent consideration for taxable supplies of meals and beverages by the restaurants to ***. ... Legislative References: ETA: subsection 136(2), subsection 240(3), section 169, section 2 and 9 of Part I of Schedule V, CBA 2005 Q28 Meaning of "Coupon" & Provision of a Billing Credit NCS Subject Code(s): 11755-7 2007/06/12 — RITS 94176 — Eligibility for Accommodation Rebate ...
GST/HST Interpretation
15 October 2004 GST/HST Interpretation 52698 - ITC Entitlement related to reimbursed amounts by a non-resident
Afterwards, if payment in full is not received within the specified period, the Club may take any of the following actions: • Enforce its lien upon such XXXXX as provided XXXXX. • Subject to applicable law, bring an action to recover a money judgment for the unpaid XXXXX or to enforce the Club's lien against a XXXXX for unpaid XXXXX. • Suspend the XXXXX rights and privileges pursuant to his/her XXXXX and XXXXX. ... More particularly, the sale must conform to XXXXX, that is, in general: • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX The sale of resort points must meet the conditions cited above to qualify as a sale of property seized pursuant to the XXXXX, and not a sale of new points. ... NCS Subject Code(s): R 11643-3-11950-1 2004/10/08 — RITS 49550 — GST Status of Medical and Assistive Devices ...
GST/HST Interpretation
23 February 1999 GST/HST Interpretation HQR0001572 - GST on Capital Building Construction
The costs fall within the following categories: • Architect • Building Construction • Inside Workstations and Furniture • Outside Landscaping • Signs • Plumbing and Other Costs 4. ... Under paragraph (a) of the definition of "basic tax content" in subsection 123(1), the BTC of the XXXXX property would be: (A- B) x C A is the total of (i) GST payable on acquisition XXXXX (ii) GST payable on improvements XXXXX XXXXX B is the total of * (i) part of A the XXXXX is exempt from paying XXXXX (iii) part of A the XXXXX was entitled to as a rebate (XXXXX) XXXXX XXXXX C is the lesser of one and H/I where H is the current fair market value of the property and I is the total of the consideration paid on the acquisition of the property and improvements to the property. ... Accordingly, the immediate net tax effect of the section 211 election would be as follows: GST collectible on deemed sale (para. 211(2)(a)) $XXXXX ITC available at time of deemed sale (s. 193(2)) (XXXXX[)] ITC available on deemed acquisition (s. 169(1)) XXXXX (XXXXX) Net tax (refund) (XXXXX *[)] Percentage use of the entire property in commercial activities (example). ...
GST/HST Interpretation
24 November 1997 GST/HST Interpretation HQR0000349[1] - Règlement sur les coentreprises
24 November 1997 GST/HST Interpretation HQR0000349[1]- Règlement sur les coentreprises Unedited CRA Tags LTA 273 le 24 novembre 1997 XXXXX Direction des décisions et de XXXXX l'interprétation de la TPS/TVH XXXXX Place Vanier, Tour C, 9ième étage XXXXX 25, rue McArthur XXXXX Vanier (Ontario) K1A 0L5 HQR0000349 Numéro de dossier: 11660-9 XXXXX La présente fait suite à votre lettre du 17 septembre 1996 dans laquelle vous demandiez qu'un certain type d'activité soit inclus au Règlement sur les coentreprises (TPS) (Règlement) afin que les participants puissent faire un choix en vertu de l'article 273 de la Loi sur la taxe d'accise (LTA). ... Mailer M. Leblanc ...
GST/HST Interpretation
7 January 2025 GST/HST Interpretation 245455 - Supply of short-term accommodation through an accommodation platform
You […] are registered for GST/HST purposes, as a sole proprietor, under Subdivision D of Division V (regular GST/HST registration regime) with a GST/HST registration number of […]. 3. […] ([…][Company]) owns and operates the [Company]’s Platform. ... In [mm/yyyy], [Company] began to issue you invoices […] for […][GST/HST] of [#]% on the total of your supplies of short-term accommodation made through [Company]’s Platform for the month of [mm/yyyy] and subsequent months. […]. 6. […] you provided [Company] with your GST/HST registration number at the time of listing the first room after [mm/yyyy]. ... [Company] is adding the [GST/HST] ([#]%) on these service fees […]. 9. ...
GST/HST Interpretation
14 May 2004 GST/HST Interpretation 51914 - Temporary Importation of Amusement Rides
. / 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 The total value for both rides is $XXXXX (US Funds) 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2004/04/01 — RITS 37807 — [Definition of "Health Care Facility"] ...
GST/HST Interpretation
1 May 1997 GST/HST Interpretation HQR0000457 - Application of the GST on Financial Services Provided by an Insurer
1 May 1997 GST/HST Interpretation HQR0000457- Application of the GST on Financial Services Provided by an Insurer Unedited CRA Tags ETA 123(1) financial service XXXXX Attention: XXXXX Case #: HQR0000457 File: 11585-21 May 1, 1997 Dear XXXXX This letter is in reply to your letters dated December 11, 1996 and March 04, 1997 with respect to the services provided by the XXXXX and the applicability of the Goods and Services Tax (GST). ... In this regard, XXXXX XXXXX states, in part, "... a premium deposit reasonably sufficient for the risk assumed by the exchange". XXXXX defined reciprocal insurance exchanges as "... unincorporated organizations which rely on their members or subscribers to underwrite the risks inherent in their activities". ...