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GST/HST Ruling

10 March 2009 GST/HST Ruling 112478 - [Application of the GST/HST on the Supply of Bottled Beverages]

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The label on the front of the bottle has the following information: "XXXXX" "XXXXX" "XXXXX" "XXXXX" "XXXXX" The label also contains a XXXXX 7. The label on the back of the bottle contains the following: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 8. ...
GST/HST Ruling

18 June 2013 GST/HST Ruling 129738 - Public service body rebate

According to [...] of the Agreement, the Corporation will provide Deliverables to the Branch including [...] Services listed in [...]. 10. Deliverables are defined in [...] of the Agreement. [...] 11. [...] Services include [...] 12. The Corporation will also provide the following [...] ...
GST/HST Ruling

31 March 2004 GST/HST Ruling 43731 - Supplies Made by a Charity

The following services are provided: •   residential program •   outpatient program, or •   counselling services. ... The residential program consists of: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX Patients in the residential substance abuse program must reside in a XXXXX establishment and receive the meals provided. ... Tax status of the supply by the XXXXX of the •   residential substance abuse program, •   outpatient substance abuse program, and •   counselling services made to the XXXXX. 3. ...
GST/HST Ruling

23 June 2000 GST/HST Ruling 8278/HQR0001884 - Application of the GST/HST to Financial Services

The following services are identified in the Schedule of Services: •   XXXXX •   marketing •   XXXXX •   accounting •   financial analysis •   auditing •   information processing •   personnel, and •   investment The Agreement does not provide any details on the services listed in the Schedule. 6. In your letters, you further explain these "services" as follows: •   XXXXX •   Marketing: This means that XXXXX must actively solicit customers to XXXXX XXXXX (from XXXXX.) •   XXXXX. •   Accounting: This means that XXXXX must collect and account for XXXXX from the customers. •   Financial Analysis: This means that XXXXX must calculate the amount of the XXXXX to be paid by the customer, XXXXX[.] •   Auditing: This means that XXXXX must ensure that its intermediary service is in compliance with the agreement. ... This includes verifying that the application has been property completed and that all relevant information has been provided by the customer. •   Personnel: This means that XXXXX must provide the necessary people to actively solicit customers. 7. ...
GST/HST Ruling

17 May 2012 GST/HST Ruling 117014 - Application of the GST/HST to various fees and reimbursed expenses

The letter also included the following documents for our consideration: * […] Corporate Structure (Flow Chart). * […] (LP Agreement). * […] (Management Agreement). * […] (Partnership Offering Memorandum). * […] (Investment Management Agreement). * […] (Fund Offering Memorandum). * […] (Service Agreement). ... Fees and reimbursement of expenses charged to […] (Advisor) 13. […] (Advisor) is a […] company incorporated on [mm/dd/yyyy], and […]. […] ([…]%) of the common shares of the Advisor are owned by the Manager. ... The Advisor is the investment manager for […] (Fund), a […] mutual fund corporation under the […] [Act]. ...
GST/HST Ruling

23 December 2004 GST/HST Ruling 54536 - Supply of Three Varieties of Organic Flax Oil

XXXXX (Product A): •   Is available in a XXXXX ml container. •   Packaging states: XXXXX. •   Packaging states: XXXXX. •   Directions for use are: XXXXX. •   Ingredients are: XXXXX. •   Other ingredients listed are: XXXXX. 2. XXXXX (Product B): •   Is available in a XXXXX ml container. •   Packaging states: XXXXX. •   Packaging states: XXXXX. •   Directions for use are: XXXXX. •   Ingredients are: XXXXX. 3. XXXXX (Product C): •   Is available in a XXXXX L container. •   Packaging states: XXXXX. •   Packaging states: XXXXX. •   Directions for use are: XXXXX. •   Ingredients are: XXXXX. ...
GST/HST Ruling

10 November 2011 GST/HST Ruling 125071 - GST/HST Ruling - Application of GST/HST to franchise fees

[The] [...] (Franchisor) is one such franchise banner. The Franchisor has [...] for use in [...] a mortgage brokerage business [...]. ... Franchise only at a specific location and [...]. 5. Under [...] the Franchise Agreement, the Franchisee shall pay to the Franchisor an [...] franchise fee [...] in the amount of $[...]. ... Under [...] the Franchise Agreement, the Franchisee shall pay the Franchisor a [...] franchise fee equal to [...]% of [...]. ...
GST/HST Ruling

6 May 1999 GST/HST Ruling HQR0000824 - Application of the GST/HST to the Supply of Prosthesis

The supply consists of: XXXXX XXXXX •   1 Wearables Set (1), The Set includes Support Clip (1); Shoulder Bags (2), Support Belts (2) Strain Reliefs (2) •   2 Reserve Power Pack (2), •   3 Primary Power Pack (3) •   4 Power Pack Charger (2) •   5 Power Pack Tester (1) •   6 Compact Controller (2) •   7 Implant Backup Kit XXXXX (1). ... This package includes: •   1 Personal Monitor (2), •   2 Standby Power Supply (1); •   3 Primary Power Pack (3); •   4 Reserve Power Pack (2); •   5 Power Pack Charger (2); •   6 Compact Controller (2). b) Extra Recipient In-Hospital Capability: This supply allows for the support of an additional XXXX[.] It includes: •   [1] XXXXX monitor and Cart (1); •   2 Reserve Power Pack (2); •   3 Primary Power Pack (3); •   4 Power Pack Charger (1); and •   5 Compact Controller (2). ...
GST/HST Ruling

8 October 2015 GST/HST Ruling 168474 - Psycho-Vocational Rehabilitation Assessment Services and Job Search Support Services

STATEMENT OF FACTS We understand 1. […] 2. […] 3. […] Psycho-Vocational Assessment Services 4. ... The three (3) main types of Services that may be requested by […] are: * Resume and Cover Letter Preparation * Job Search Skills * Individualized Job Placement” ii. ... Schedule B includes the following fees: * Resume and Cover Letter Preparation $[…] flat fee * Job Search Skills $[…] flat fee * Job Placement $[…] flat fee * Job Placement Extension $[…] per week * Durable Placement Fee (permanent) $[…] flat fee * Durable Placement Fee (temporary) $[…] flat fee * Service Cancellation Fee $[…] flat fee vii. ...
GST/HST Ruling

25 July 2024 GST/HST Ruling 244942 - A band-empowered entity’s entitlement to a rebate for the GST/HST paid in error

STATEMENT OF FACTS We understand the following: 1. […] ([…][the Corporation]) is a band-empowered entity as defined in GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy Application of the GST/HST to Indians (TIB B-039). 2. The Corporation’s head office is located on […][a reserve] in […] ([…][the Province]). 3. ... Most of the services that the Corporation provides are performed on various reserves throughout the Province. 6. […]. 7. ...

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