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GST/HST Ruling

3 August 2021 GST/HST Ruling 216320 - Transfer of ownership of a Trailer

You […], along with […](the “Co-owners”), own a […][yyyy model […] travel trailer] (VIN [#])[the Trailer], […]. 2. […][The Trailer] was acquired on [mm/dd/yyyy], from […] (the “Vendor”). 3. […]. 4. […]. 5. ... You and the Co-owners are not in the business of buying and selling personal property […]. 7. ... If you require clarification with respect to any of the issues discussed in this letter, please call me directly […]. ...
GST/HST Ruling

10 June 2013 GST/HST Ruling 153151 - FCTIP-Tour Package Eligibility

The Tour is from [...] to [...] days in duration and includes short-term accommodation in Canada at [...] in [...][Particpating Province A] [...] [describes location, accommodation and amenities] 4. The Tour includes one service: a passenger transportation service [...]. 5. ...
GST/HST Ruling

15 February 2019 GST/HST Ruling 193880 - Charity acting as an agent to purchase a service

The first invoice was for $[…], plus […]% [tax]. 9. Subsequent to receiving [the Organization]’[s] invoice, [the Charity] will invoice the […] Faculties individually for their share of the […] service provided by [the Organization]. ... The first supply, the […] service, is made by [the Organization]. […] This is a taxable supply of a service. ... As determined above, the recipients of the […] service supplied by [the Organization] are the […] Faculties. ...
GST/HST Ruling

8 March 2006 GST/HST Ruling 64495 - Tax status of memberships

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... According to XXXXX website, the current annual XXXXX Membership fee is comprised of two components; a fee per XXXXX of $XXXXX plus a fee per employee at: •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; •   XXXXX; or •   XXXXX. 19. ... Yours truly, Nadine Kennedy, CMA Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/03/23 RITS 65482 [Whether an Organization Meets the Definition of Non-profit Organization (NPO)] ...
GST/HST Ruling

22 September 2006 GST/HST Ruling 82619 - XXXXX

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The packaging contains the following information about the Product: •   it is identified as XXXXX; •   it contains XXXXX; •   there is a XXXXX; •   the product has XXXXX; and •   the label lists XXXXX. 3. ... Yours truly, Ben Boboski Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/10/16 RITS 82620 Application of GST/HST to Pre-packaged Desserts ...
GST/HST Ruling

19 January 2006 GST/HST Ruling 59545 - XXXXX

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... These 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. ... Yours truly, Michael Place Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/01/24 RITS 63749 GST Exemption Certificate ...
GST/HST Ruling

8 August 2012 GST/HST Ruling 128607 - HST and Nursing Footcare Services

You are a Registered Nurse registered with the […] [provincial entity]. […]. 2. ... You obtain clients through word-of-mouth referrals from your existing clients. […]. 7. […]. 8. ... Given the preceding, there are three criteria that the supply must meet to be exempt; i.e., it must be a service that: * is rendered by a registered or licensed nurse; * falls within the scope of nursing services; and * is rendered to an individual within a nurse-patient relationship. ...
GST/HST Ruling

22 September 2020 GST/HST Ruling 183395 - Application of the GST/HST to Copper Intrauterine Devices

. / 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. ... You [ask how] […] the GST/HST [applies] to the sale of copper IUDs […]. 2. […]. 3. […]. ... If you require clarification with respect to any of the issues discussed in this letter, please call me directly at […]. ...
GST/HST Ruling

23 December 2010 GST/HST Ruling 126191 - Application of the GST/HST to services provided for a finders fee

A ruling was issued to [the Company] [...]. 3. [The Company] entered into an [...] (the Agreement) on [mm/dd/yyyy], with [...] (the Funder), a business located in [...] ... Based on section [...] of the Agreement, in consideration for the services performed by [the Company], the Funder agrees to pay [the Company] a finders fee equal to [...] percent [...] arising from Clients referred to the Funder by [the Company] under this Agreement. 6. ...
GST/HST Ruling

6 October 2021 GST/HST Ruling 204089 - […][Supplies of Services of Tutoring or Instructing]

The Program is offered […] to elementary and secondary school students in grades […]. 8. ... Level one is for students in grades […]; level two is for students in grades […]; and level three is for students in grades […]. ... Level 3 reflects the expectations for writing for grades […] from [the Provincial Curriculum […]. ...

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