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GST/HST Ruling

3 March 2011 GST/HST Ruling 108217 - Supplies of Wigs Made to Individuals

. / 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. ... You own a hair styling studio that is operated under the business name [...] ... You are registered for GST/HST purposes as a sole proprietor of this business under Business Number [...]. 3. ...
GST/HST Ruling

6 December 2002 GST/HST Ruling 39906 - Host Gifts Under the Alternate Collection Method

Statement of Facts Our understanding of the facts is as follows: •   XXXXX established Canadian corporation. ... ISCs will solicit orders and re-sell products based on product demonstrations to individual consumers. •   Within the course of XXXXX business, gifts will be provided by ISCs to individuals who host demonstrations. ... No money is exchanged and no voucher or credit note is issued. •   In the event the host orders merchandise in excess of the value of the gift earned, additional payment would be required for this excess amount. ...
GST/HST Ruling

12 September 2024 GST/HST Ruling 246662 - Application of GST/HST on the supply of […][bites]

. / 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. ... The Product is sold at the retail level by […] (the Retailer). 2. The Retailer is a registrant for GST/HST purposes. 3. The Product is sold in a [#]g bag containing greater than [#] items in each bag. 4. ...
GST/HST Ruling

29 June 2000 GST/HST Ruling 26931 - Tax Status of Supplies

Please find enclosed, a copy of the information booklet " GST/HST Information Guide for Charities " which provides more information on the Net Tax Calculation for Charities. ...
GST/HST Ruling

31 August 2016 GST/HST Ruling 127947r - Supplies of [health related] goods and services by a registered charity

. / 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. ... The revisions made only affect the supplies of […][Products A, B, and C] by [the Corporation]. […]. ... [The Corporation] sells […][the products] for more than the purchase cost […] and charges GST on all of the sales. ...
GST/HST Ruling

18 December 2007 GST/HST Ruling 95842 - XXXXX

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 95842 December 18, 2007 Dear XXXXX: Subject: GST/HST RULING XXXXX Eligibility of the XXXXX to claim the 83% public service body rebate Thank you for your letter of XXXXX, concerning the eligibility of the XXXXX to claim the 83% public service body (PSB) rebate. ... Qualifying funding Qualifying funding of the operator of a facility for all or part of a fiscal year of the operator means a readily ascertainable amount of money (including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under any statute) that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during the fiscal year or part, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during the fiscal year or part or as consideration for facility supplies of property that are made available, or services that are rendered, at the facility during the fiscal year or part and is paid or payable by (a) a government, or (b) a person that is a charity, a public institution or a qualifying non-profit organization (i) one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and (ii) in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made. 2007/11/29 RITS 95098 Bus Charters and Tour Packages ...
GST/HST Ruling

29 July 2015 GST/HST Ruling 156125 - Mental health professional services

. / 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. ... He is not an employee of […] or of any other person. The persons who refer patients to your client are independent contractors. ... That standard letter states that […] 8.[…] 9.[…] RULING REQUESTED You would like to know if your client’s services of social skills training, coaching, and Cognitive Behavioural training (also known as “Cognitive Behavioural Therapy”) fall within the exemption under section 14 of Part II of Schedule V. ...
GST/HST Ruling

19 May 2022 GST/HST Ruling 223571 - Supply of a temporary easement

. / 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 the following from the documents and information you provided on [mm/dd/yyyy], […]: 1. […](the “Owners”) are the legal owners of the property known municipally as […](the “Property”). 2. […]. 3. ... In consideration for the transfer of the Temporary Easement, the owners received a lump-sum of $[…] on the closing date of the agreement. ...
GST/HST Ruling

18 June 2003 GST/HST Ruling 37709 - Severance

. •   W would execute and B would receive a Transfer/Deed of Land for the Building Lots upon approval by the City of the proposed subdivision. •   Upon receiving approval of the proposed subdivision, W's mortgage lender would provide B with a registerable partial discharge of mortgage in respect of the Building Lots. •   B would be entitled to register notice of the Agreement on title to the Property. •   B would release any right, title or interest in the Residence Parcel upon approval of the proposed subdivision. •   In the event that approval for subdivision was not obtained XXXXX, W would retain the entire Property. ... That B retained an equitable interest is demonstrated by the fact that B exercised XXXXX right under the Agreement to register the Agreement on title to the Property; furthermore, it corresponds with the covenants of the Agreement which require B to release any "... right, title or interest" XXXXX continued to hold in the Residence Parcel upon subdivision of the Property. ...
GST/HST Ruling

29 September 1998 GST/HST Ruling HQR0001213 - Sale of Residential Complex

29 September 1998 GST/HST Ruling HQR0001213- Sale of Residential Complex Unedited CRA Tags ETA 123; ETA 165; ETA 221; ETA 222; ETA 257                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX Case: HQR0001213 Attention: XXXXX September 29, 1998 Subject: GST/HST APPLICATION RULING XXXXX- Sale of Residential Complex Dear XXXXX This is in reply to your letter to XXXXX TIS Centre concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction described below. ... The recipient is required to file form GST 60 " Goods and Services Tax Return for Acquisition of Real Property " with the Minister of National Revenue to account for the tax. ...

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