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GST/HST Ruling
5 August 2014 GST/HST Ruling 117781 - Application of GST/HST to cartridge-based reagents
The reagents […] test for the presence of drugs-of-abuse […]. 2.The […][tests] are designed to be used by practitioners in clinical laboratories, drug rehabilitation clinics, physician offices and other near-patient settings. 3.The reagents consist of two parts: A and B. ... Further to the TCC decision, the CRA adopted an interim administrative position, described in GST/HST Notice 248- Application of the GST/HST to Supplies of In Vitro Diagnostic Test Kits (Notice 248), whereby the supply of an in vitro diagnostic test kit is zero-rated pursuant to paragraph 2(a) of Part I of Schedule VI to the ETA if it is for use in the diagnosis of a disease in humans and it contains one or more of the following substances (which were listed in the TCC decision): • monoclonal and polyclonal antibodies; • blood and blood derivatives; • snake venom; and • micro-organisms that are not antibiotics. ... The cartridge-based reagents acquired by [the organization] […] are an in vitro diagnostic product […]. ...
GST/HST Ruling
22 March 2010 GST/HST Ruling 108285 - Applied Behaviour Analysis and Intensive Behavioural; Intervention Therapy - Children with Autism Spectrum Disorders
. / 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. As well, specific services, which are integral to the program, will be provided and the corresponding fees levied: • XXXXX. • XXXXX. • XXXXX. ...
GST/HST Ruling
22 October 1998 GST/HST Ruling HQR0001094 - GST Registration
It qualifies as a non-profit organization for GST/HST purposes. • XXXXX holds annual meetings which offer a forum for oral presentation of ongoing XXXXX[.] • The annual meeting rotates to various Canadian cities based on proposals received from local XXXXX, many of which are formally associated with XXXXX[.] • Most of the annual meetings have been jointly sponsored by XXXXX and the XXXXX[.] Recently, XXXXX have also participated as well as XXXXX[.] • The formal body responsible for organizing each meeting is XXXXX the XXXXX (OC) XXXXX[.] • The OC XXXXX is created independently from XXXXX and XXXXX and assembled in accordance with XXXXX it is not established or created by the governing documents of the sponsoring associations. • Barring exceptional circumstances (co-sponsorship of annual meeting by another large organization), XXXXX are appointed by, and act as representatives of, XXXXX respectively. The remainder of XXXXX members are independent (not common with the sponsoring associations) and are selected by XXXXX[.] • XXXXX responsibility is to provide advice and to approve XXXXX the OC's plans and budgets in order to ensure the success of each meeting. • The OC XXXXX has its own budget and the day-to-day activities of each OC XXXXX are autonomous and independent of the sponsoring organizations. • The XXXXX able to contract in its own name in respect of the annual meeting. ...
GST/HST Ruling
24 February 2022 GST/HST Ruling 204902 - Application of GST/HST to [plant-based] protein powders
On […] (the manufacturer) website […], the packaging for Product A represents the product as being: […] 2. ... The website […] marketing for Product C provides the following uses: […] 9. Product C is further described as […] 10. Product C is described on the website as follows: […] 11. ...
GST/HST Ruling
20 June 2013 GST/HST Ruling 150927 - Application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to trailer park site rental fees
You first began leasing [...] (the Site) at the Resort in [mm/yyyy]. You have been leasing the Site on a one-year term, renewable annually. ... You have installed a [...] unit, manufactured by [...], on the Site. The unit measures [...]' by [...]'. ... The unit is fully skirted and includes an attached deck and sunroom measuring [...]. ...
GST/HST Ruling
4 August 2016 GST/HST Ruling 173200 - Application of GST/HST to […][XYZ] Seeds
. / 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 ingredients of the Product are: […]. 4. […]. The labelling describes the Product as fragrant, sweet, […] seeds packed in a soft bag and that it is not just a snack. 5. ... Our research shows that […] seeds are the edible seeds of the […], and that in their natural state, contain no sugar. ...
GST/HST Ruling
15 November 2022 GST/HST Ruling 231643 - Partnership eligibility to claim input tax credits on the construction of houses for sale
Each of these lots is owned by the Property Owners as tenants in common with […] having a % undivided interest in each lot and […] and […] each having a […] undivided interest in each lot. 3. The one lot has a civic address of […], a PIN of […] and a legal description of […]. 4. The other lot has a civic address of […], a PIN of […] and a legal description of […]. 5. ...
GST/HST Ruling
21 January 2005 GST/HST Ruling 53556 - Artificial Breathing Apparatus
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. TO: XXXXX XXXXX XXXXX XXXXX FROM: Dave Caron Manager, Aboriginal Affairs Unit Excise & GST/HST Rulings Directorate Case number: 53556 XXXXX Date: January 21, 2005 Subject: Clarification of Band-Empowered Entities (BEEs): the status of XXXXX As an exercise prompted by a query from XXXXX of your office, we have reviewed our interpretation concerning the nature of band-empowered entities (BEEs). ... Dave Caron Manager, Aboriginal Affairs Unit PSBs & Governments Division, Excise & GST/HST Rulings Directorate 2005/01/11 — RITS 54061 — Subsections 317(2) and (8) of the Excise Tax Act ...
GST/HST Ruling
27 March 2001 GST/HST Ruling 35059 - Tax Treatment of Language Instruction Services
XXXXX Consultants hires language instructors who work at the client's location and provide the following courses: • Improving oral skills (English and French, all levels); • Improving grammar/writing (English and French, all levels); • Preparation for second language exams (oral, writing, reading comprehension, English and French, all levels); • Individual courses; and • Special courses (e.g. presentations). 3. ... Mauro Charities, Non-Profit Organizations and Educational Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate c.c.: D. ...
GST/HST Ruling
9 March 1999 GST/HST Ruling HQR0001510 - Application of the GST?HST to Transaction Under Audit
XXXXX presents the knowledge and skills, has the learners apply this knowledge and skills, and gives the learners feedback on their performance. • The XXXXX includes the content described on pages 6 and 7 in the 1998 XXXXX which schedule has been provided to Revenue Canada. • [C]orporation for their XXXXX[.] ... Participants are evaluated and ranked according to the following scale: • Ready to become an excellent instructor, complete certification; • Shows Potential to become an excellent instructor; • Not recommended for certification at this time. • Those participants that have successfully completed the requirements of the XXXXX are awarded a certificate at the end of the XXXXX[.] ... Yours truly, Randy Nanner Manager Border Issues Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate c.c.: Randy Nanner Richard Aronoff Cheryl Leyton XXXXX XXXXX XXXXX Legislative References: Paragraph 142(1)(g), section 144.1, subsection 165(1) Section 18 of Part V of Schedule VI to the Act Paragraph 2(a) of Part V of Schedule IX to the Act H.Q. letter of 94/04/14 (File # 11640-1(mf)) to XXXXX Office H.Q. letter of 94/04/15 (File # 11848-1) to XXXXX H.Q. letter of 96/04/15 (File # 11640-3) to XXXXX H.Q. letter of 96/06/13 (File # 11565-17(pl)) XXXXX H.Q. letter of 98/06/11 (HQR-1181) XXXXX NCS Subject Code(s): R-11640-3 ...