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GST/HST Ruling

27 April 2011 GST/HST Ruling 134684 - 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 [...] ...
GST/HST Ruling

15 March 2022 GST/HST Ruling 219487 - [Whether a conference is a foreign convention]

The overall planning of the [Conference] is organized by […] (the […][Organization]) and […]. 3. ... The [Organization] expects that approximately [#] people will attend the [Conference] and that at least 85% of the paid admissions will be for non-residents of Canada based on statistics of the past three meetings: 2020 Virtual Meeting Total delegates = [#] (8% Canadian, top 3 countries: [Country X], Canada, [Country Y]) 2018 [City B, Country X] Total delegates = [#] (7% Canadian, top 3 countries: [Country X], Canada, [Country Y]) 2016 [City C, Country X] Total delegates = [#] (8% Canadian, top 3 countries: [Country X], Canada, [Country Y]) The [Organization] will be in charge of supplying admissions to the [Conference] to attendees, as well as space to exhibitors who are authorized to promote their products at the [Conference]. 6. According to the agenda you submitted, the [Conference] will consist of pre-conference workshops on the first day, two […] addresses and one […] reception, [#] […] keynote speakers, [#] […] sessions, [#] poster and exhibitor sessions and [#] […] awards ceremony including a […] meeting. ...
GST/HST Ruling

13 September 2012 GST/HST Ruling 140122 - Application of the Point-of-Sale Printed Book Rebate to Supplies of Knitting Publications

Product B is a single, glossy, […]” x […]” page, which is folded in half. ... Product D contains the following designs: […]. For each design, there is a photograph(s) of the finished garment and detailed knitting instructions on how to create the garment using […] yarn. * Product E, […], is [#] pages that are bound with staples in the spine. ... The Company has requested a review of a ruling dated [mm/dd/yyyy], where it was ruled that the following products do not qualify for the point-of-sale rebate for printed books pursuant to paragraph 259.1(1)(n) in that they were “an assemblage of blueprints, patterns or stencils”. * […], is a knitting instruction publication for […] in a leaflet format similar to Products A and B. * […], is a knitting instruction publication in a leaflet format similar to Products A and B. * […], is a knitting instruction publication in a leaflet format similar to Products A and B. * […], is a bound […] page publication with knitting instructions for […] garments, similar to Products C, D, and E. * […], is a bound knitting instructions publication with knitting instructions for […] garments, similar to Products C, D, and E. * […], is a bound knitting instructions publication with […] pages, similar to Products C, D, and E. 5. ...
GST/HST Ruling

30 August 2002 GST/HST Ruling 38400 - Supply of Dietary Supplements

XXXXX [Product C] •   Product C is a capsule containing XXXXX •   XXXXX •   XXXXX [Product D] •   Product D is powdered XXXXX. •   XXXXX •   XXXXX. •   XXXXX XXXXX XXXXX [Product E] •   Product E is a powder consisting of XXXXX •   XXXXX XXXXX. •   XXXXX XXXXX •   XXXXX XXXXX [Product F] •   Product F is a capsule containing various natural herbs. •   XXXXX XXXXX •   XXXXX •   XXXXX [Product G] •   Product G is a capsule containing XXXXX •   XXXXX XXXXX. •   XXXXX. XXXXX [Product H] •   Product H is a powder consisting of XXXXX XXXXX •   Product H is available in three flavours: World Class Chocolate, Vanilla, and Strawberry. •   XXXXX XXXXX •   XXXXX XXXXX [Product I] •   Product I is a powder consisting of XXXXX. •   Product I is available in three flavours: Grape, Fruit Punch and Orange. •   XXXXX XXXXX •   XXXXX XXXXX •   XXXXX XXXXX XXXXX [Product J] •   Product J is a capsule containing XXXXX. •   XXXXX XXXXX •   XXXXX [Product K] •   Product K is a capsule containing XXXXX •   XXXXX XXXXX •   XXXXX •   XXXXX XXXXX [Product L] •   Product L is a powder consisting of XXXXX. •   XXXXX XXXXX •   XXXXX [Product M] •   Product M is a capsule containing XXXXX. •   XXXXX. •   XXXXX •   XXXXX XXXXX [Product N] •   After speaking to you on XXXXX, you confirmed that this product has been discontinued. XXXXX [Product O] •   Product O is a powder consisting of XXXXX •   Product O is available in Chocolate and Vanilla flavours. •   XXXXX XXXXX [Product P] •   Product P is a powder consisting of XXXXX. •   Product P is available in Chocolate and Vanilla flavours. •   XXXXX XXXXX •   XXXXX XXXXX XXXXX [Product Q] •   Product Q is a powder consisting of XXXXX. •   XXXXX XXXXX •   XXXXX XXXXX. ...
GST/HST Ruling

4 April 2011 GST/HST Ruling 125523 - Maternity/obstetrical pads

It also provides the following description: [...] [...] [Product 3] This Product is available in three forms; 1. [...] ... This product is [...] wrapped in plastic and is labelled as [...]. 3. [...] This Product is [...] wrapped in plastic and is labelled as follows; [...]. [...] ...
GST/HST Ruling

13 April 2011 GST/HST Ruling 121861 - Medical foods

[Product 2]; [...] [Product 3]; [...] [Product 4]; [...] [Product 5]; and [...] ... The [...] is one product in [...] pack sizes. It is [...] ready to drink, [...]. ... The Product is sold in a pack size of [...] x [...]g [...]. The [...] describes the Product as [...]. ...
GST/HST Ruling

29 March 2012 GST/HST Ruling 137186 - GST/HST Ruling - [Whether carrying on Business in Canada] - Supplies Of Electronic Books Via The Internet

(the "Company") is [...]. 2. [...]. 3. The Company has its principal place of business in [...] ... The Company currently sells books [...] in electronic format ("electronic books") to consumers throughout North America [...] via the [...] internet [...]. 6. [...] ... No physical form of any electronic book is sold to customers, such as a CD, flash drive, or paper copy, by the [...] the Company. 14. [...]. 15. [...]. 16. [...]. 17. [...]. 18. ...
GST/HST Ruling

3 June 2003 GST/HST Ruling 45698 - Recovery of the Goods and Services Tax on Certain Road Construction Projects

Statement of Facts Our understanding of the facts, the transactions, and the purpose of the transactions is as follows: 1) XXXXX 2) XXXXX 3) XXXXX 4) XXXXX Agreement XXXXX included the following conditions: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 5) XXXXX 6) XXXXX 7) XXXXX 8) XXXXX 9) At XXXXX request, XXXXX XXXXX included the construction of XXXXX work in its contract for reconstruction of XXXXX. 10) XXXXX agreed to do XXXXX work at XXXXX cost and expense. 11) XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   Upon completion of XXXXX work by XXXXX, XXXXX will, at its cost and expense maintain the work that has been constructed under the Agreement. ...
GST/HST Ruling

14 January 2009 GST/HST Ruling 108524 - Tax Status of XXXXX Energy Drinks

The Product A packaging states: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 4. The Product B packaging states: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 5. The XXXXX Website states: XXXXX XXXXX XXXXX XXXXX 6. The Products are sold in grocery stores, convenience stores etc. and are placed near beverages such as soft drinks, juices, and sports drinks. ...
GST/HST Ruling

18 October 2013 GST/HST Ruling 153472 - Tax status of Agave Syrup

From your Company's website [...], our understanding of the facts is as follows: The Product is a [...], natural sweetener [...]; is marketed as an alternative to sugar, [...]; [...][Usage description]; is labelled as [...] agave syrup; is available in [...] ... [Usage of the product]; [...][Additional description]; [...][Additional description]; [...]; [...] ...

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