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GST/HST Ruling
14 July 2003 GST/HST Ruling 38529 - Membership Fees
The goals of the Association are: • To represent XXXXX. • To provide continuing education programs XXXXX. • To remain non-profit and to ensure all funds collected by the Association are returned to the membership for the betterment of the members. • To provide certification for qualified members. • To promote the career of XXXXX to the profession, the community and to government XXXXX. ... The Association has two membership categories: Voting Members • XXXXX • XXXXX Non-voting Members • XXXXX • XXXXX • XXXXX Membership in the Association provides members with many benefits, including the following: • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX • XXXXX the total fee for membership in the Association is $XXXXX. ... Gaudet Charities, Non-Profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate XXXXX Legislative References: 123(1) "non-profit organization"; sections 17 & 18 of Part VI of Schedule V. ...
GST/HST Ruling
21 April 2011 GST/HST Ruling 134459 - Value of temporary importation of leased aircraft
We understand that [...] (the "Lessee") has entered into an agreement to lease the following aircraft from [...] ... The details are as follows: Aircraft Type Model Number Serial Number Registration Number [...] [...] [...] [...] • The lease agreement for this aircraft is for a period beginning on [mm/dd/yyyy] and ending on [mm/dd/yyyy]. • This aircraft will be imported at the Airport of Entry ([...] ... /registration number [...]) has been held in Canada by the lessee under a lease with the lessor will be 21 months on [mm/dd/yyyy]. ...
GST/HST Ruling
17 April 2022 GST/HST Ruling 233217 - […][Whether a Conference is a foreign convention]
According to the agenda you submitted, the Conference will consist of […][numerous] sessions on […] and […], a […] plenary presentation, an opening and welcomes session with keynote speakers, [#] plenary sessions, [#] parallel sessions, [#] brainstorming sessions and one session on the future [field of research] priorities, [#] sessions on […], one session on […], and [#] sessions for poster and sponsors exhibit. ... The last day has [#] sessions for a […] meeting on the [conference] outcomes and future [field of research] priorities. ... You are expecting [#- #] delegates, with more than 75% of these delegates coming from outside of Canada. 10. ...
GST/HST Ruling
7 April 2000 GST/HST Ruling 7962/HQR0001568 - Application of the GST/HST to
Statement of Facts Our understanding of the facts is as follows: XXXXX • You sent us a sample of XXXXX[;] • XXXXX[;] • XXXXX, XXXXX[;] • According to the label, XXXXX[;] • The label also indicates: XXXXX XXXXX[;] • The recommended use is to mix XXXXX[;] • The fact sheet indicates that XXXXX[;] • XXXXX[;] • XXXXX[;] • You sent us a sample of XXXXX; • XXXXX[;] • According to the label, 4 XXXXX[;] • The label also indicates to shake the product well before use, and to refrigerate it after opening; • The directions are: "XXXXX[";] • A XXXXX[;] • XXXXX[;] • You sent us a sample of XXXXX[;] • XXXXX[;] • XXXXX[;] • XXXXX[.] ...
GST/HST Ruling
10 July 2009 GST/HST Ruling 102654 - GST Status of Finder's Fee on Private Placements of Shares
The Finder's Fee Agreements (based on the standard FFA) entered into between the Issuer and you (the Finder) provides, in part: • XXXXX. • XXXXX:- XXXXX • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. 10. ... (XXXXX) (XXXXX) states that it is to confirm the agreement of the parties regarding finder's fees which may be payable to you in respect of private placements (XXXXX) by XXXXX of its securities to accredited investors (Investors) introduced to XXXXX by you and provides, in part: • XXXXX. • XXXXX:- XXXXX.- XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. 11. The Finder's Agreement dated XXXXX between you (XXXXX) and XXXXX states that it is to confirm the agreement of the parties regarding finder's fees which may be payable to you in respect of private placements (XXXXX) by XXXXX of its securities to accredited investors (Investors) introduced to XXXXX by you and provides, in part: • XXXXX. • XXXXX:- XXXXX; and- XXXXX. • XXXXX. • XXXXX. • XXXXX. • XXXXX. 12. ...
GST/HST Ruling
12 April 2019 GST/HST Ruling 190982 - Supply of various feeding utensils and other gripping devices
Liftware Steady The Liftware […][describes a handle with built-in sensors and computer that counteracts tremors and shaking when activated]. […] […][Item #] Liftware Steady Starter Kit […][describes kit that includes stabilizing handle, soup spoon attachment, travel charge and travel case]. […][Item #] Liftware Fork attachment […][describes fork attachment]. […][Item #] Liftware Everyday Spoon attachment […][describes spoon attachment]. 3. ... Soup/Cereal Bowl […][describes bowl with deep cavity and wide rim]. […][Item #] 9. ... RULINGS GIVEN Based on the facts set out above, we rule the following: 1) Sales of the following products are zero-rated under section 38 of Part II of Schedule VI: Liftware Steady Starter Kit- […][Item #] Angled / Contoured Cutlery- […][Item #s] Weighted utensils- […][Item #s] 2) Sales of the following products are zero-rated under section 32 of Part II of Schedule VI: Liftware Fork attachment- […][Item #] Liftware Everyday Spoon attachment- […][Item#] 3) Sales of the following products are subject to GST/HST: Knork®- […][Item #] Scooper Bowl- […][Item #] Scoop Dish- […][Item #] Soup/Cereal Bowl- […][Item #] Round Up Plate- […][Item #] Inner Lip Plate- […][Item #s] […]Plate- […][Item #] HALO™ Cup- […][Item #] […]Mug – […][Item #] Soft Nosey Cup- […][Item #] […][X Cup]- […][Item #s] Universal Built-Up Handles- […][Item #] Anti-slip sheath- […][Item #] Closed-Cell Foam Tubing- […][Item #] EXPLANATION Generally, all supplies of property and services made in Canada are taxable unless an exemption from the GST/HST applies. ...
GST/HST Ruling
23 November 2010 GST/HST Ruling 127289 - GST/HST ruling on Game Cards
[Game Card 9] give[s] customers a membership for a period of [...] for the price of $[...] and $[...] respectively for online activities on the [...] website. [...]. ... The [...] subscription is sold for $[...]. 11. [...] [Games Points Card 11] for a retail price the customers purchase or [...] points which will allow them to do online shopping for games for their [...] system. ... The [...] points card is sold for $[...]. You also included in your submission a [...] card. ...
GST/HST Ruling
31 March 2022 GST/HST Ruling 233442 - Input tax credit eligibility for […][X]
The following entities are wholly-owned subsidiaries of Opco: * […][Subco1] is incorporated pursuant to the laws of Ontario. […]. * […][Subco2] is incorporated pursuant to the laws of Ontario. […]. * […][Subco3] is incorporated pursuant to the laws of British Columbia (BC). […] 7. ... Based on this document, [X] reported an amount, under the balance sheet heading “Due from/investment in related parties”, of $[…], which consisted of the following: * $[…] due from Opco; * $[…] due from [Subco1]; and * $[…] due from [Subco2]. 18. ... For the period ending [mm/dd,yyyy] [X] reported an amount, under the balance sheet heading “Cash and deposits”, of $[…], which consisted of the following: * $[…] in an account referred to as […]; and * $[…] in an account referred to as […]. ...
GST/HST Ruling
10 January 2008 GST/HST Ruling 100298 - XXXXX Green Tea XXXXX
Where the HST included price net of both housing rebates is greater than $109,700 and less than or equal to $387,700: HST rate of 13%, GST/HST new housing rebate of 36% of federal component of HST, and maximum Nova Scotia housing rebate of $1,500 Purchase price (consideration) = (HST included price net of rebates + $1,500) / 1.112 GST/HST new housing rebate = Consideration x 0.05 x 0.36 Nova Scotia housing rebate = $1,500 3. Where the HST included price net of both housing rebates is greater than $387,700 and less than or equal to $507,000: HST rate of 13%, declining GST/HST new housing rebate, and maximum Nova Scotia housing rebate of $1,500 Purchase price (consideration) = (HST included price net of rebates + $29,850) / 1.193 GST/HST new housing rebate = $6,300 x ($450,000- Consideration) / $100,000 Nova Scotia housing rebate = $1,500 4. ... Where the HST included price net of the GST/HST new housing rebate is greater than $389,200 and less than or equal to $508,500: HST rate of 13% and declining GST/HST new housing rebate Purchase price (consideration) = (HST included price net of rebate + $28,350/1.193 GST/HST new housing rebate = $6,300 x (450,000 – Consideration)/$100,000 3. ...
GST/HST Ruling
4 April 2011 GST/HST Ruling 129276 - Whether supply of energy included in rent is subject to recapture of input tax credits
A lease between [...] [Company A] and the Corporation for unit #[...] located at [...] ... A lease between [...] [Company C] and the Corporation for unit #[...] located at [...] ... A lease between [...] [Company D] and the Corporation for unit #[...] located at [...] ...