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GST/HST Ruling

8 April 2011 GST/HST Ruling 129078 - Tax status of gravel from Mining Property

The Agreement has a term of [...] years, with an option to negotiate every [...] years from the start date of the contract, [mm/dd/yyyy]. 3. ... Articles [...] and [...] of the Agreement state that [Company A] shall pay [the non-resident] for all aggregate materials removed from the Mining Property at a rate the greater of $[...] per metric tonne (the Royalty), or monthly minimum of $[...] ... Annual minimum Royalty is $[...]. 8. Article [...] of the Agreement states that the rate per tonne can be negotiated every [...] years, but the price will not fall below $[...] per metric tonne. 9. ...
GST/HST Ruling

4 December 2002 GST/HST Ruling 42809 - Application of the GST/HST to Salads Sold in Plastic Tubs or Tetra Packs

XXXXX Salad (Product A) •   Product A is described as XXXXX •   Sold in bulk XXXXX containers •   Containers are either plastic tubs or tetra packs •   Suitable for immediate consumption •   Stored in coolers to maintain shelf life of XXXXX days 2. XXXXX Salad (Product B) •   Product B is described as: "XXXXX" •   Sold in bulk XXXXX containers •   Containers are either plastic tubs or tetra packs •   Suitable for immediate consumption •   Stored in coolers to maintain shelf life of XXXXX days 3. XXXXX Salad (Product C) •   Product C is described as: "XXXXX" •   Sold in bulk XXXXX containers •   Containers are either plastic tubs or tetra packs •   Suitable for immediate consumption •   Stored in coolers to maintain shelf life of XXXXX days Ruling Requested You have requested a GST/HST ruling regarding the tax status of the above products. ...
GST/HST Ruling

7 December 1998 GST/HST Ruling HQR0001470 - Services Provided by to

Statement of Facts •   XXXXX is registered for the GST. •   In the course of its business activities, XXXXX may direct their clients to seek XXXXX a mortgage with the XXXXX[.] •   If the client receives XXXXX will compensate XXXXX for directing their client to them. •   The service provided by XXXXX consists of XXXXX completing a form entitled XXXXX[.] The form is an internally produced document and is not provided by XXXXX[.] •   The form contains the following information: •   name, current address and phone number of purchaser; •   address of the property purchased; •   a space for notes which may indicate that the purchaser is a previous XXXXX customer; •   Preprinted statements on the form include the following: •   "A referral fee if any up to and including XXXXX will be paid to XXXXX[";] •   "XXXXX[";] •   "When completing the XXXXX application, please ensure XXXXX numbers are completed." •   XXXXX does not prequalify the customer for XXXXX, nor completes a XXXXX application form or performs any other verification activity on behalf of the bank. ...
GST/HST Ruling

23 November 2011 GST/HST Ruling 131828 - GST/HST RULING - Place of Supply of Intangible Personal Property

The Supplier's head office is in [...] [Participating Province X]. 4. ... The Membership Cards are plastic cards [...]. 7. Memberships acquired [...] can be purchased in [...] month, [...] month or [...] month increments, for$[...], $[...] or $[...] respectively. ... Each month, [...]. 10. [...] 11. When a Membership Card is sold [...] 12. ...
GST/HST Ruling

6 July 2012 GST/HST Ruling 142744 - Seniors’ housing project

The Original Parcel was subdivided in [yyyy] into two parcels, the first being approximately […] in size and bearing the legal description […] (“Lot A”), and the second being approximately […] in size and bearing the legal description […] (“Lot B”). ... A copy of the Agreement was provided for our review. 7. […] the Organization required that the Society sell [#] of the [#] units in the completed Complex to the Provincial Rental Housing Corporation […] (“the Corporation”), […] 8. ... Resulting […] (“Lot 1”) is comprised of [#] of the residential units in the Complex. ...
GST/HST Ruling

20 March 2012 GST/HST Ruling 132414 - GST/HST Ruling - Supplies [of a service] made in Canada to non-residents

[The Company] is a corporation located in [...] [a participating province] and is registered for purposes of the GST/HST (BN# [...]). 2. The [Company] [assists] its non-resident clients in relation to the registration [...] 3. [...]. 4. ... The Company supplies a service to its clients that [...]. The company obtains [...] for comparison purposes. [...]. ...
GST/HST Ruling

28 November 2006 GST/HST Ruling 79933 - XXXXX stent-graft

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Ruling Requested You are requesting that the supplies of stents made by XXXXX identified in Fact #4 fall within section 25 of Part II of Schedule VI and thus are zero-rated supplies; i.e.: •   Cardiovascular stents; •   Esophageal stents; •   Tracheobronchial stents; •   Biliary stents; •   Colonic stents; and •   Ureteral stents. ... Yours truly, Susan Eastman Municipalities and Healthcare Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/12/06 RITS 82659 Supplies of an Admission Made by the City XXXXX ...
GST/HST Ruling

5 December 2005 GST/HST Ruling 58960 - Tofu Dessert

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX In a telephone conversation and in a subsequent e-mail, you mentioned that XXXXX also provides a XXXXX. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/12/05 RITS 62908 Eligibility for the Code 8 Rebate of Travel Allowances Given to Employees as an Inducement to Gain or Maintain Their Employment ...
GST/HST Ruling

21 December 2010 GST/HST Ruling 96213 - Status of Annual External Audit Fees

More than [...] % of the plan members are employed by a related group of employers. ... (the Trustee) states, [...]. 4. Subsection [...]. [quote from provincial benefit regulation] 5. ... Under section [...] of the MTA, the Trustee is responsible to [...]. 7. ...
GST/HST Ruling

16 January 2009 GST/HST Ruling 109571 - [Application of the GST/HST to the Supply of Basic Groceries]

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The front of the package contains the following information: XXXXX XXXXX XXXXX The front of the box is XXXXX so that an actual XXXXX, with the XXXXX cover, can be seen. 5. ... The back panel also contained the following information about the Product: XXXXX XXXXX XXXXX 7. ...

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