Search - 阿里拍卖 司法拍卖

. / 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. ... The Band is governed by a chief and a […] person council. The chief and council are elected democratically under band custom pursuant to Section 11 of the Indian Act. […] 5. ... The schedule contains the following information: […] 6. You have explained the Band’s entitlement to the public service bodies’ rebate in the following manner: “Calculation of claimable Public Service Bodies Rebate as Municipality per Guideline on P-097R2, Expense Allowances of Elected Municipal Officers and School Board Members and RC4034, GST/HST Public Service Bodies Rebate. […]” […] 7. ...

12 August 1996 GST/HST Ruling 11680-1[1]- Sales and Propagation Rights Unedited CRA Tags ETA 123(1) commercial activity; ETA 142; ETA 143; ETA 217                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX                                                                                 File #: 11680-1(glr) XXXXX                                                                                 s. 123, 142, 143, 217 XXXXX                                                                                 August 12, 1996 Dear XXXXX I refer to your facsimile message of June 19, 1996, your telephone conversation with Mr. ... Paragraph XXXXX of the Agreement outlines the payments to be made by XXXXX to XXXXX as follows: •   A set royalty of XXXXX Canadian for each XXXXX sold and for each XXXXX top worked using XXXXX sold by XXXXX of the XXXXX constituting the subject matter of this agreement sold during each reporting period during the term of this agreement and after the term of this agreement. •   No royalty shall be payable on replacement XXXXX provided a customer of XXXXX nor upon XXXXX destroyed for any reason. •   In the event the average price per XXXXX (excluding royalty) charged by XXXXX Canadian, then the royalty set forth above shall be increased to XXXXX of the price XXXXX charges for XXXXX excluding royalty. 8. ... Jones Director General Applications Division GST Rulings and Interpretations Policy and Legislation Branch GAD #: 1774(REG) ...

The Product is manufactured by […] (the Manufacturer) and sold by […] (the Retailer). 2. The Product is identified on the packaging as […]. 3. The Product is packaged in a [#] gram resealable bag that contains approximately [#] individually wrapped pieces of the Product. ... The front of the product packaging describes the Product as […]. 6. Marketing contained on the Manufacturer’s corporate website […] includes the following statement: […]. 7. ...

The following is our understanding of the situation outlined in your letter: •   Charity A, your client, is a registered charity within the meaning assigned under section 248 of the Income Tax Act and therefore a charity for purposes of the GST/HST under subsection 123(1) of the Excise Tax Act (ETA). •   Charity A is registered for purposes of the GST/HST under the ETA. •   Charity A makes taxable and exempt supplies. •   Charity A is involved in supplying services of XXXXX. •   In a contract with XXXXX, XXXXX, Charity A provided, in Canada, various XXXXX services to XXXXX. ... Charity A charged and collected tax on these supplies. •   Another contract was signed in XXXXX. ... Yours truly, Debra Murphy Charities, NPO & Educational Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate 2004/12/08 — RITS 53919 — Textbooks with Accompanying CD Software ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Statement of Facts We understand the following: • XXXXX. • XXXXX are instruments used for diagnosis. ... They are comprised of XXXXX and various models of probes and cables. • XXXXX are sutures of different materials that are used for internal and external surgical closures. • XXXXX are sold to hospitals for their use on patients. ...

21 December 1999 GST/HST Ruling 8177/HQR0001783- Arranging For Services Unedited CRA Tags ETA 123(1) GST/HST Rulings & Interpretations Directorate Place de Ville, Tower A, 15th Floor 320 Queen Street Ottawa, ON K1A 0L5XXXXXAttention: XXXXX XXXXX Case: HQR0001783/8177File: 11595-2December 21, 1999 Subject: GST/HST APPLICATION RULING "Arranging For Services" Dear Sir: Thank you for your letter of April 27, 1999 (with attachments), concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction(s) described below. ... Transaction(s) Pursuant to an agency agreement entered into between XXXXX and XXXXX on September 15, 1995, XXXXX performs the following functions: •   attracts merchants for financial services being offered by XXXXX •   provides merchants with information and promotes financial services •   negotiates rates with merchants •   assists in completion of application documentation •   forwards vetted documents to XXXXX •   advises merchants if applications accepted or rejected •   delivers promotional material to accepted merchants •   responds to enquiries from the merchants •   is compensated based on the rates it negotiates and the usage of financial services by merchants. ... Yours truly, John Nowak Financial Institutions Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate Legislative References: 123(1) NCS Subject Code(s): 11595-2 ...

[the Beauty Salon] located in [...] [City 1, Participating Province X]. ... [ABC Company] Merchant Service Agreement Order Form • The Parties: [ABC Company] and Merchant: [the Beauty Salon] • Deal description: $25 for $50 worth of any service or services • Deal Price (i.e., fees paid by the consumer): $25 • Deal value (i.e., full value of voucher or approximate value of the deal):$50 • Commission fee: [...]% of paid Deal Price [ABC Company] Certificate A sample voucher bearing number [...] issued by [ABC Company] under the Agreement made available to us contains the following: • $50 to spend on Hair-Removal services and other services at [the Beauty Salon] • The Fine Print indicates that all services must be redeemed during one visit, used by the same customer and cannot be shared. • Except where noted in the Fine Print, the voucher has no cash value/cash back entire value must be used in one visit cannot be combined with any other offer or promotion [subject to] [ABC Company] Terms and Conditions- [ABC Company].com/terms prices listed are in Canadian dollars tax and gratuity are not listed. ... A gift certificate is a device (e.g. voucher, receipt, ticket) • that usually has a monetary value or is for a particular supply of property or service • that can be redeemed on the purchase of property or a service from a particular supplier; i.e. the supplier agrees to accept the device as consideration, or a part thereof, towards the purchase of property or a service, • for which consideration was given, and • that has no intrinsic value. ...

[Company A] owns the water and sewer facilities that service the structures noted in point 5 below. 3. [...] ([...][Company B]) and [...] ([...][Company C]) are both 100% owned by [Company A]. 4. ... This certificate allowed [Company B] to provide water service to a proposed [...] subdivision, [...] 6. [...] the original CPCN and Water Tariff that was issued to [Company B] actually pertained to infrastructure that was owned by [Company A]. [...] requested that the original CPCN issued to [Company B] be re-issued in the name of [Company A]. 7. ...

According to the label, Product A contains the following: •   XXXXX of exclusive XXXXX protein, •   XXXXX essential vitamins and minerals, •   XXXXX of calcium, •   XXXXX of fat, •   high concentration of glutamine, and •   XXXXX lactose free. 4. ... XXXXX XXXXX XXXXX — XXXXX XXXXX[.] 8.  Product A is available in various flavours including chocolate (sample provided). 9. ... The following are some of the factors that apply to Product A: •   Identification as a supplement or dietary supplement. ...

The Product is made in […], distributed in […] by […](the Distributor) and sold by […](the Retailer). 2. The Product is identified on the packaging as […]. 3. The Product is packaged in a […] gram resealable bag that contains approximately […] pieces of the Product. ... Marketing contained on the Distributor’s corporate website […] describes the Product as a […]. ...