Search - 阿里拍卖 司法拍卖

The full-time diploma program consists of the following courses: Photo 1 — Darkroom Studio History of Photography Photojournalism Digital Imaging 1 — Professional Portraiture Outdoor Photography Photo 2 — Darkroom 2 Studio 3 Photo 3 — Darkroom 3 Commercial Photography Digital Imaging 2 — Portrait 2 Basic Business Special Techniques — Darkroom 4 Studio 4 Digital Imaging 3 — The View Camera Marketing/Business Portfolio Development — Practicum 6. ... The part-time courses offered by XXXXX are noted below: Adobe Workshop Scanning and Preparing Digital Restoration of Digital Images — Antique Photos Images for the Web Photo Deluxe for Business Digital Cameras and Their Uses Basic Photography Intermediate Photography Basic Darkroom — Advance Darkroom Practical Studio Lighting Advanced Studio Lighting — The View Camera Fashion Photography Glamour Portraiture Street Photography Photojournalism Graphic Design for Photographers Alternative Processes Candid Photography Nature Photography History of Photography Commercial Photography Basic Business Marketing People Photography Travel Photography — Child Photography Polaroid Transfer Figure Photography Hand Colouring Infrared Black & White Wedding Photography Photography — Architectural Photography Creative Composition Photo Retouching — The Zone System Portfolio Stock Photography Macro and Close-up Photographing Works of Art Custom Labs and You Photography  — Displaying the Final Print 7. ...

Active members are eligible to apply for one of five levels of active membership: Regular Profile, Enhanced Profile Level I, Enhanced Profile Level II, Enhanced Profile Level III and Enhanced Profile Level IV. •   Article 5 of XXXXX indicate that regular active members receive •   a listing on the corporation's web site, •   a link to the member's web site, if any, and •   a listing on some of the corporation's promotional material. •   Article 5 of XXXXX indicate that enhanced active members receive •   a profile on the XXXXX web site and in other promotional material, in accordance with the level of enhanced membership. •   Members selecting enhanced membership may choose to support XXXXX through three levels of "sponsorship": •   According to the Sponsorship Rate Sheet submitted to XXXXX once completed by a sponsor, the rates and benefits of the three levels of sponsorship include:      Category I- $XXXXX and benefits to sponsoring members include: •   the sponsor's company logo and link to the Official Major Sponsors recognition page on XXXXX's home page; •   acknowledgment and logo on the Official Major Sponsor Recognition Page; •   the sponsor's logo (prominently displayed) in the members' directory.      Category II- $XXXXX and benefits include: •   the sponsor's banner on one of a number of XXXXX site features; and •   the sponsor's logo (prominently displayed) in the members' directory.      ... In return, the program sponsor is given recognition in the pamphlet and its logo is included in the pamphlet. •   The terms and conditions set out on the "Sponsorship Rate Sheet" completed by sponsors state: •   all sponsors must be XXXXX members; •   membership and sponsorship commences on the date the application form is received and due yearly thereafter; •   banner location is subject to availability; •   current sponsors retain first right of refusal on location of their banner; •   sponsors are responsible for supplying XXXXX with their own digital logo or banner; •   XXXXX reserves the right to deny membership and sponsorship. ...

They participate in rounds [#] per week where all [#] residents are discussed and where individualized care plans are established (and/or adapted) with the multi-disciplinary team. ... The Facility is […] The Corporation receives […] letter […] in regards to services at the Facility. ... A current […][Agreement] between [the provincial health authority] and the Corporation, which covers the Facility, indicates […] […] The Agreement indicates funding for the [yyyy-yyyy] year to include for services of Registered Nurses, […]. ...

Canco's business includes assembling, selling, […] […][the Products] across Canada, including the specified provinces which impose ITC restrictions on large businesses acquiring, among other things, […] [a specified property or service]. 3. ... [The Products] supplied by Canco include […][the Supplies]. […]. Canco prepares electronic invoices on behalf of […][the Supplier] [of] [the Supplies] when [the Products] are shipped and calculates and pays GST/HST thereon. […]. 7. […] [Outlines Canco administrative practices]. 8. […] [Outlines Canco administrative practices]. 9. Charges for [the Parts] and [the Supplies] are included in the purchase price of [the Products] […] 10. […] [Outlines Canco administrative practices] 11. ...

You noted that it takes […] months […] to prepare a student to chant their Torah portion and the related blessings for their event. 8. You noted that you use the […] [approach] of teaching music to instruct the students. 9. ... Yours truly, Desneiges Arbour Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate     ...

STATEMENT OF FACTS We understand, based upon your fax, the following: * […][ABC] is registered for GST/HST purposes and assigned Business Number […] and operates a grain elevator located near […]. * [ABC] is a “large business” for GST/HST purposes and thus may be subject to RITCs, pursuant to section 236.01 of the ETA and the New Harmonized Value-Added Tax System Regulations, No. 2 (the Regulations). * [ABC] is a member of the […], who had previously requested a ruling from the Canada Revenue Agency (CRA) regarding the use of specified energy consumed to operate grain dryers. * [ABC] receives grain from farmers and uses energy (electricity, natural gas and propane) to dry grain, corn and oilseed to a standard moisture level so that it can be safely stored without spoiling. ... Specified energy will generally include the following when acquired, or brought into Ontario or British Columbia, for consumption or use in these provinces by a large business: * electricity, gas, steam; and * anything (other than fuel for use in a propulsion engine) that can be used to generate energy; * by way of combustion or oxidization; or * by undergoing a nuclear reaction in a reactor for the generation of energy. ... Production Pursuant to section 26 of Part 6, Recapture of Specified Provincial Input Tax Credits, of the Regulations, the definition of “Production” generally means the assembling, processing or manufacturing of TPP to make other TPP that is different from the first property by its nature or characteristics, and includes: * the restoring of TPP by its owner; * the recording of images or sounds on media; * the generation of any form of energy or its transformation into another form of energy; * the cutting, transformation and handling of timber in a forest, including the building and maintenance of forest access roads in the course of carrying on a timber business; * the extraction and processing of minerals to the first stage of concentration or the equivalent, and * the transformation of toxic industrial waste into a non-toxic product. ...

We understand the following information from your letter. •   XXXXX is a company resident in Canada and is registered for GST/HST purposes. •   XXXXX a forwarding agent XXXXX for the export of a XXXXX. •   XXXXX. •   XXXXX crated by XXXXX, located in XXXXX. The cargo will not be processed, transformed or altered in any way prior to export. •   XXXXX. •   The cargo will be zero rated for GST purposes as it is for direct export and all documentation, invoices and Bills of lading will be supplied accordingly. •   XXXXX will XXXXX be crating the cargo XXXXX. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/08/15 — RITS 64492 — Tax Status of Memberships ...

The objectives of the Program were to: • XXXXX; • XXXXX; and • XXXXX. 5. ... Customers were automatically enrolled and became participants in the Program if: • XXXXX, and • XXXXX. 12. ... At the end of the Program, the following items would be paid to XXXXX in accordance with program milestones and the XXXXX evaluation of performance: • XXXXX, and • XXXXX. ...

The factors to consider in determining whether, for GST/HST purposes, a non-resident person is carrying on business in Canada in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made or assets are acquired; •   the place from which transactions are solicited; •   the location of assets or an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed, and •   the place of manufacture or production. ... Other examples in the policy dealing with the supply of services are examples # 18, #19 and #20. ... Yours truly, Michael Place Senior Rulings Officer Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/02/20 — RITS 53901 — Sale of Intermodal Cargo Containers in Canada ...