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GST/HST Ruling

12 March 2013 GST/HST Ruling 133588 - Public Service Body Rebate of the Provincial Part of the HST– [Whether resident in a province]

[The Charity] has entered into […] [Agreement A] with […] [the consultant], located in […], [Participating Province Y]. […] 10. ... " * […] [Details of Agreement A] 11. Pursuant to [Agreement A] […]. 12. ... [The Charity] entered into […] [Agreement B], dated [mm/dd/yyyy], with […] [Participating Province Y] […]. 16. […]. 17. […] [Details relevant to Agreement B] 18. […] [Details relevant to Agreement B] 19. ...
GST/HST Ruling

18 December 2009 GST/HST Ruling 114204 - GST Ruling on Section 150 Election between Branches

. / 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 Based on your letter of [mm/dd/yyyy], we understand […]: […] [information about [Foreign Co A Cdn Branch] and [Foreign Co B Cdn Branch]]. The following diagram provides a summary of the relationship between [Foreign Co A Cdn Branch] and [Foreign Co B Cdn Branch]: [Foreign Holdings Co] / \ / \ / \ [Foreign Co A] [Foreign Co B] | | | | [Foreign Country]__________________________________________________________________ | | | | [Canada] [Foreign Co A [Foreign Co B Cdn Branch] <--------- Cdn Branch] Services RULING REQUESTED You would like to know if […][Foreign Co A] and […][Foreign Co B] are entitled to make the election under section 150 of the ETA with respect to services supplied by [Foreign Co B Cdn Branch] to [Foreign Co A Cdn Branch] (and any other qualifying supply between the parties), so as to deem said supplies to be financial services. ...
GST/HST Ruling

3 May 2022 GST/HST Ruling 223567 - […][[…][Whether a Congress is a foreign convention]]

The overall planning of the Congress is organized by […] (the Society) and […]. 3. ... [yyyy] Virtual Meeting Total delegates was [#] (6% Canadian, […]: [94% non-residents][…]) [yyyy] […][Meeting Held outside Canada] Total delegates was [#] (8% Canadian, […]: [92% non-residents] […]) [yyyy] […][Meeting Held outside Canada] Total delegates was [#] (7% Canadian, […]: [93% non-residents] […]) According to the agenda you submitted, the first day of the Congress will have two simultaneous workshops of two hours each, two vendor workshops of one hour, an opening reception and a council and keynote speaker dinner. During the remaining [#] days, there will be [#] keynote speaker addresses […], three poster sessions […], and […][various] periods having […][multiple] simultaneous symposium/oral sessions […]. ...
GST/HST Ruling

21 July 2023 GST/HST Ruling 200294 - Drop shipment of […][machinery parts]

The Agreement specifies that NonResCo is responsible for […] (the Works). ([…]) 9. ... NonResCo shall afford to […] persons lawfully upon the Site all reasonable opportunities for carrying out their work, […]. ([…]) 21. ... In addition, NonResCo shall comply with all laws, standards, codes and regulations relating to sanitation at the Site, […]. ([…]) 26. […] 27. ...
GST/HST Ruling

27 September 2011 GST/HST Ruling 131157 - GST/HST RULING - [Application of the GST/HST on the retail value of] Promotional Certificates

Upgrade [...] Facial to [...] minutes for $[...] or [...] minutes for $[...] 4. ... Receive [...]% off of any manicure and pedicure Eye [...] Treatment and Massage: Free [...] minute eye [...] treatment, value $[...], plus free [...] ... Upgrade the massage to [...] minutes for only $ [...] or [...] minutes for only $[...] 11. ...
GST/HST Ruling

7 June 2011 GST/HST Ruling 124973 - Entrance fees on golf club memberships

-year installment plan, $[...] plus HST on application and [...] annual payments of $ [...] plus HST. ... Membership is $[...] plus HST [...] or, under the [...]-year installment plan, $[...] plus HST per year. [...] 18. ... Section [...] states [...]. 22. Section [...] of the Club Bylaws states [...] 23. ...
GST/HST Ruling

8 August 2011 GST/HST Ruling 133549 - Store brand food products

(Product A) [...] (Product B) [...] (Product C) [...] (Product D) [...] ... A recommended serving size is [...] pieces. [...] are labelled as [...] and [...]. ... The ingredients for [Variety 3] are [...] dried [...] and [...] dried [...]. ...
GST/HST Ruling

22 July 2004 GST/HST Ruling 51883 - GST/HST Treatment of Various Health-related Products

GST considered to have been collected: •   on the standby charge ($4,800 x 6/106) = $ 271.70 •   on the operating cost ($595 x 5%) = $   29.75 •   on the operating cost reimbursement ($500 x 5%) = $   25.00 •   Total GST $ 326.45 ======= Your summarized comments with respect to Example 1: You presented the view that the example looked fine. Comments from Excise & GST/HST Rulings with respect to Example 1 In our view the GST that the registrant will be deemed to have collected should be calculated as follows: •   on the standby charge ($4,800 x 6/106) = $ 271.70 •   on the operating cost ($595- $500) x 5% = $     4.75 •   on the operating cost reimbursement ($500 x 5%) = $   25.00 •   Total GST $ 301.45 ====== Example 2: As a corporation registered for the HST, the employer buys a vehicle that is used more than 50% in commercial activities and is made available to the employee during 2003. ... GST considered to have been collected: •   on the standby charge ($10,800 x 6/106) = $ 611.32 •   on the operating cost ($3,570 x 5%) = $ 178.50 •   on the operating cost reimbursement ($4,370 x 5%) = $ 0 •   on the standby charge reimbursement ($10,000 x 5%) = $ 0 •   Total GST $ 789.82 ====== Your comments with respect to Example 3: You expressed the opinion that the operating cost reimbursement should be calculated as: $4,370 x 5% = $218.50. ...
GST/HST Ruling

24 March 2014 GST/HST Ruling 161082 - Value of temporary importation of leased bus and trailer

. / 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. ... We understand that: * […] (the “Lessee”) has entered into an agreement to lease the following bus and trailer from […] (the “Lessor”), a non-resident person with whom the Lessee deals at arm’s length: Bus Type Model Number Serial Number Registration Number […] […] […] […] […] […] […] […] * The lease agreement is for a period beginning on [mm/dd/yyyy], and ending on [mm/dd/yyyy]. * The bus and trailer will be imported at […], on [mm/dd/yyyy] and will be exported on [mm/dd/yyyy]. * The total number of months that the bus and trailer are to be held in Canada by the Lessee under a lease with the Lessor will not exceed 24 months. ... The trailer is subject to tax pursuant to section 212 of the ETA at the time of importation at […], and it does not qualify as a non-taxable importation pursuant to Schedule VII to the ETA or pursuant to the Non-Taxable Imported Goods (GST) Regulations. ...
GST/HST Ruling

27 April 2011 GST/HST Ruling 134683 - Valeur de l'importation temporaire d'un aéronef loué

Nous comprenons que: [...] (le " preneur ") a conclu une entente pour louer l'aéronef suivant de [...] (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 [...] [...] [...] [...] Le contrat de location commence le [jj/mm/aaaa] et se termine le [jj/mm/aaaa]. L'aéronef sera importé à [...] ...

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