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GST/HST Ruling
5 January 2023 GST/HST Ruling 62355r2 - Supplies of testing backflow 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. ... The certified backflow assembly tester records the results of the test on a backflow assembly test report, submits the report to the municipality, and pays a fee to submit the report. 5. […]. 6. […]. 7. You provided a sample invoice issued by [the Corporation] to a property owner in […][a municipality] for two backflow tests, […] $[…][for each backflow testing service and], $[…] [for the fees paid to the City to submit the backflow assembly test report], and […][GST/HST is charged on both the testing services and the fee paid to the City]. 8. […][Information about another municipality] 9. […] 10. […]. ...
GST/HST Ruling
20 June 2014 GST/HST Ruling 140603 - Obligation to pay GST on payout under lease agreement
The vehicle lease agreement refers to your […] obligation to pay for the vehicle in the event of […] constructive total loss of the vehicle. 5. The car was damaged in an accident […] and was written off. 6. An “Automobile Proof of Loss” claim form was completed showing the insurer as […], and you as the insured. ... The “Automobile Proof of Loss” claim shows: * total amount of loss or damage: $[…][X] * deductible: $[…][Y] * total amount claimed in respect to the loss or damage is: $[…][X-Y]. 8. ...
GST/HST Ruling
10 March 2010 GST/HST Ruling 110977 - Input Tax Credits Relating to Maintenance, Upkeep and Upgrades
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... You confirmed that the type of maintenance, upkeep and upgrade costs include the following: • painting; • appliance repairs; and • hydro costs. ... The costs on which GST/HST applies must meet the following requirements: • they are in respect of the renovation or alteration of the residential complex; • they are amounts that would be included in the person's adjusted cost base for income tax purposes if the residential complex were capital property of the person and the person were a taxpayer for income tax purposes; • they are not in respect of interest or other financial services; and • they are not for property or services on which GST/HST was paid or payable by the person. ...
GST/HST Ruling
14 July 2009 GST/HST Ruling 96454 - Consulting Services Supplied by a Polysomnographic Technologist
Statement of Facts You included the following documents with your request: • XXXXX, XXXXX. • XXXXX. ... The principal activities of XXXXX include the management of sleep disorders, such as: • Sleep apnoea and other pulmonary sleep disorders; • Narcolepsy; • Psychological and psychiatric sleep disorders; • Neurological sleep disorders; • Disorders of the circadian rhythm; and • Parasomnias. 9. ... It includes a technologist applying a variety of electrodes to the individual's body: • Head- to measure brain waves to monitor the phases of sleep. • Face- to monitor breathing, snoring and eye movements. • Chest- to monitor breathing and heart rhythm. • Arms and legs- to record abnormal movement during sleep. • Finger- to monitor and record blood oxygen levels. 11. ...
GST/HST Ruling
30 November 2005 GST/HST Ruling 64060 - Juice derived from XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The required information is as follows: • a statement or other indication that the document is a credit note; • the funeral home's business or trading name and its Business Number (BN); • the customer's name; and either • the amount of the tax refunded; or • a statement that the total amount for which the note is issued includes the refund of tax and the applicable tax rate [i.e., 7% GST or 15% HST]. ... Yours truly, Marjorie Stevens Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/11/15 — RITS 65036 — [Application of the GST/HST to Payments Made to Reimburse the Salary and Benefits of a Participant by a Host Organization to a Sponsor Organization] ...
GST/HST Ruling
26 October 2010 GST/HST Ruling 123488 - Custom Grazing
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The invoices have XXXXX columns: • XXXXX • XXXXX • XXXXX XXXXX. 11. XXXXX. ... XXXXX is not a feedlot for GST/HST purposes for the following reasons: • Although the animals are in a restricted area, they are not contained in pens and are free to roam. • The animals are not fed a concentrated diet with the aim of producing a marketable animal. • The animals are fed grass by grazing. • After leaving XXXXX, the cattle go to a feedlot (finishing operation) prior to slaughter. ...
GST/HST Ruling
11 July 2006 GST/HST Ruling 76850 - GST/HST Registration of XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX lists the following benefits of membership for all members: • XXXXX; • XXXXX; • XXXXX; • XXXXX; and • XXXXX. 22. ... 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 2006/06/23 — RITS 78986 — GST/HST Status of XXXXX Herbal Teas ...
GST/HST Ruling
23 December 2008 GST/HST Ruling 109148 - [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. ... Additional information about the Product was obtained from the Canadian web site for XXXXX • XXXXX • XXXXX • XXXXX. 8. ...
GST/HST Ruling
17 July 2024 GST/HST Ruling 207052 - AND GST/HST INTERPRETATION - Services provided through […][the Platform]
EXPLANATION There are four participants in a supply of an electronically-arranged [good] delivery service on [the Platform]: * [the Platform]; * a […][merchant]; * a [delivery driver]; and * a consumer. ... Referral/Incentive Bonuses The tax status of payments that are […] (Referral/Incentives) […] depends on who the recipient is. ... For additional information please refer to GST/HST Memoranda 4.5.1 Exports – Determining Residence Status and 4.5.3 Exports – Services and Intellectual Property. ...
GST/HST Ruling
5 April 2022 GST/HST Ruling 204903 - Application of the GST/HST to the supply of […][a Salad Product]
The small [dressing] container […] is placed just under the compartment with […][other ingredients]. 8. The inner tray has […][several] separate compartments [for ingredients]. […]. 9. […] 10. The instruction […] [for preparing the salad are] on the label […]. 11. ...