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GST/HST Ruling

19 April 2011 GST/HST Ruling 81072 - GST/HST treatment of trailer park site rental

The Park is located at [...] in [...], in the municipality of [...], [...] ... The unit measures [...] x [...] feet. You had an addition measuring [...]' x [...]', also manufactured by [...], attached to the unit, providing a total living area of about [...] square feet. 8. ... You paid rent monthly, and you were temporarily away from the trailer park [...] during the winter, generally during [...]. 10. ...
GST/HST Ruling

29 September 2011 GST/HST Ruling 132884 - GST/HST RULING - Eligibility to claim public service body (PSB) rebates as a university and the tax status of supplies of short-term accommodation and parking

The [...] Act was assented to on [mm/dd/yyyy]. 2. According to section [...] of the [...] ... Under section [...] of the [...] Act [...]. [direct quote from legislation] 5. Under section [...] of the [...] Act [...]. [direct quote from legislation] 6. ...
GST/HST Ruling

1 June 2021 GST/HST Ruling 192033r2 - Assignment of an agreement of purchase and sale of a condominium unit

. / 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. ... On [mm/dd/yyyy], the Assignor and […](the Vendor) entered into an Agreement of Purchase and Sale ([…][the Agreement]) with respect to a residential condominium unit (the Unit) legally described as: […] with a municipal address of […]. 5. ... According to the Assignment Agreement: a) the Assignee was required to pay, to the Assignor, an assignment amount of $[…] for the assignment of [the Assignor’s] rights in [the Agreement]. […][An amount of]$[…] was payable [by the Assignee to the Assignor] as a deposit and the remaining balance of $[…] was payable [to the Assignor] on the Completion Date; b) the Assignee was required to pay, to the Developer, an assignment fee of $[…] plus [GST/HST]; c) the assignment amount included an amount to reimburse the Assignor for the Deposit of $[…] that was paid upon execution of [the Agreement] thus, the Assignor’s profit before commissions was $[…] (that is, $[…]- $[…] = $[…]); d) the Assignor was responsible for paying, to the Sub-agent, both the listing and selling agent portions of the commission in respect of the assignment of the Assignor’s rights in [the Agreement], which was a total of $[…] thus, the Assignor’s profit after commissions was $[…] (that is, $[…]- $[…] = $[…]); and e) the assignment amount (that is, $[…]) was inclusive of any [GST/HST] payable with respect to the assignment of the Assignor’s rights in [the Agreement], and the Assignor must remit any [GST/HST] payable. 13. ...
GST/HST Ruling

5 May 2022 GST/HST Ruling 230467 - Tax status of […][an application] fee [imposed by a municipality]

[The Municipality’s] [plan A] policies provide […] for […] Areas in addition to those set out in [plan B]. ... On [mm/dd/yyyy], [the Municipality] enacted and passed By-law [#] to amend the […], to establish […][a fee] of $[…] per […] request received from [mm/dd/yyyy] to [mm/dd/yyyy], inclusive. ... An application for an […] follows a similar, but separate, process from a […] request process. 15. ...
GST/HST Ruling

1 May 2015 GST/HST Ruling 164658 - Eligibility for input tax credits (ITCs) on amounts paid to law firm

For example, the Law Firm’s statements of account itemized the following services: * Drafting and issuing Statement of Claim; * Reviewing all pleadings; * Attendance at Examinations for Discovery; * All settlement negotiations; * Reviewing all accident benefits documentation; and * Settling of claim for civil damages. 4. The statement of account for [mm/dd/yyyy], indicates that the Law Firm received $[…] in trust as settlement and that the Law Firm’s fees of $[…], HST of $[…], and two other disbursements ($[…] paid to […][A] and $[…] paid to […][B]) were deducted from that amount and the remainder of $[…] was paid to you. 5. ... It shows that the Law Firm’s fees of $[…], HST of $[…], disbursements of $[…], and HST of $[…] were deducted from that amount and the remainder of $[…] was paid to you. 6. ...
GST/HST Ruling

19 April 2011 GST/HST Ruling 81203 - GST/HST treatment of trailer park site rental

The Park is located at [...] in [...], in the municipality of [...], [...] ... The unit measured [...]' x [...]', with an attached deck [...]' x [...]'. ... You were away from the Park [...] during the winter, generally during [...]. ...
GST/HST Ruling

19 April 2011 GST/HST Ruling 127035 - Eligibility for a Point-of-Sale (POS) Rebate - Books

[The Franchisor] developed and is the owner [...] of [...]. 3. [The Franchisor] is the Franchisor of [...]. 4. Article [...] of the Franchise Agreement (the Agreement) states that [...]. 5. Article [...] of the Agreement states that [...]. 6. Article [...] of the Agreement outlines the obligations of the Franchisor [...]. 7. ...
GST/HST Ruling

12 June 2003 GST/HST Ruling 44189 - Tax Status of Various Salads

Mandarin Orange Gelatin (Product B) •   Product B ingredients include: orange gelatin and mandarin oranges •   Sold in 6/24 oz containers •   Packaged in plastic ring mould with plastic lid •   Stored in coolers to maintain shelf life of XXXXX days 3. Raspberry Fruit Gelatin (Product C) •   Product C ingredients include: gelatin and fruit cocktail •   Sold in 6/24 oz containers •   Packaged in plastic ring mould with plastic lid •   Stored in coolers to maintain shelf life of XXXXX days 4. ... Red Roasted Peppers XXXXX (Product G) •   Product G ingredients include: roasted red peppers, corn oil, spices and preservatives. •   Sold in bulk XXXXX lb containers •   Packaged in a plastic tub with plastic lid •   Stored in coolers to maintain shelf life of XXXXX days •   XXXXX 8. ...
GST/HST Ruling

9 March 2011 GST/HST Ruling 119716 - Vehicle Repossession

On [mm/dd/yyyy], [...], a registrant company (the "Borrower") entered into an agreement with [...] ... The loan, granted for an amount of $[...], was repayable over a 60-month term in installments of $[...] plus a lump sum of $[...]. ... The Borrower provided the following securities to the Creditor: First ranking specific security agreement on the Trailer; The Creditor was designated as the beneficiary of the proceeds of insurance covering all property given as security up to its full replacement value; Guarantee in the amount of $[...] from [...]; Guarantee in the amount of $[...] from [...] ...
GST/HST Ruling

23 January 2013 GST/HST Ruling 134086R - Application of GST/HST to salads

The Product contains chopped romaine lettuce, dressing in […] containers, […] bags of croutons, […] ounces of grated parmesan cheese placed on top of the lettuce, and […] lemon wedges placed on top of the lettuce. 4. The Product is labelled "Caesar Salad". […] […] RULING Based on the facts set out above, we rule that the Product is a salad for GST/HST purposes. ... GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service     ...

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