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GST/HST Ruling
25 August 2014 GST/HST Ruling 158191 - Application of GST/HST to Energy Snacks
An energy snack pack box consists of [#] smaller packets of energy [snacks]. ... When sold in individual bags, the energy [snacks] are packaged loosely in a […] gram bag that is sealable […]. 6. ... The pieces can be anywhere between […] in size. […]. 12. A list of retailers posted on the manufacturer’s website reveals that the Products are sold mainly in health food and specialty stores. ...
GST/HST Ruling
26 January 2005 GST/HST Ruling 55468 - Application of GST/HST to XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Daniel Chamaillard Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/25 — RITS 55471 — Consignment of Goods ...
GST/HST Ruling
28 April 2006 GST/HST Ruling 79840 - Meaning of Government
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Type d'aéronef Numéro du modèle Numéro de série Immatriculation XXXXX XXXXX XXXXX XXXXX • Le contrat de location commence XXXXX et se termine XXXXX. • L'aéronef sera importé à l'aéroport de XXXXX et sera exporté XXXXX. • Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de XXXXX mois. ... Patrick McKinnon Gestionnaire Unité des questions frontalières Division des Opérations générales et des questions frontalières Direction de l'accise et des décisions de la TPS/TVH 2006/04/28 — RITS 79170 — Application of the GST/HST on Supplies of Food or Beverages for Human Consumption ...
GST/HST Ruling
18 November 2004 GST/HST Ruling 50425 - Supply of books with CD ROMs and/or online access in the participating provinces
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX According to the information and documentation provided by XXXXX: • The amount of the withdrawal by the policyholder is paid out from the segregated fund to the general fund of the insurer. ... Should you wish to discuss this file further, please do not hesitate to contact me at (613) 941-2046. 2004/11/26 — RITS 50527 — Supply of Parking in the City XXXXX ...
GST/HST Ruling
21 August 2024 GST/HST Ruling 174773 - Tax status of the installation of artificial teeth by a dental practice
The Corporation’s manufactured cost of an artificial tooth encompasses […]. […]: The cost of making an impression of the tooth necessary for the lab, whether an in-house or external lab, to be able to prepare and fit a crown (the artificial tooth). ... The Corporation partitions its costs and revenue allocation as follows: Pre-lab manufacturing costs ([…]%) External lab costs ([…]%) Temporary artificial tooth ([…]%) Installation of crown ([…]%) 6. ... The Queen(footnote 2), in which the judge states that the cost of installing an artificial tooth is zero-rated given the precise wording of section 34 which “speaks specifically of the supply of a service of … installing … a property described in any of sections 2 to 32 ….” ...
GST/HST Ruling
5 December 2006 GST/HST Ruling 85222 - Supplies of Various Medical Products Used in Surgery
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... A delivery business established by a First Nation or a First Nation individual will qualify as an agent of the vendor where the following conditions are met: • Vendor must arrange for the delivery [cash on delivery (COD) is acceptable]; • The carrier is under contract with the vendor for making the delivery to the reserve; • Carrier must be in the business of delivering goods; • If the delivery business is established from the First Nation Council, the delivery business will not be considered an agent of the vendor where the band is the purchaser unless the business is incorporated as a separate legal entity from the First Nation and Council; and • Invoice, sales receipt, waybill or other documentation respecting the sale of the goods must show the vendor as the originator of the delivery and a reserve address as the destination. ... Yours truly, Cindy Christmas Aboriginal Affairs Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/01/10 — RITS 85430 — Applicability of Interest and Penalties to Assessments ...
GST/HST Ruling
22 July 2024 GST/HST Ruling 246006 - Tax status of management services supplied to limited partnership
You have provided and example of one such Partnership Agreement [...] ... In exchange for performing the above services, […] of Agreement #1 generally entitles the Manager to earn from the partnership an annual investment management fee […]. The Manager is also entitled to an annual property oversight fee […], pursuant to […] Agreement #1. ...
GST/HST Ruling
31 August 2010 GST/HST Ruling 109536 - Tax Status of Various Medical Devices Supplied by XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The supplies of the following products are subject to GST/HST at the rate of 5%, 12%, 13%, or 15% as applicable pursuant to section 165 in respect of supplies made in Canada and pursuant to section 212 on their importation as there is no provision in the Act that would relieve these supplies of the GST/HST: • XXXXX • XXXXX • XXXXX. ... "... specially designed for use by an individual with a disability", "... that can be used in the residence of an individual", "... supplied on the written order of a medical practitioner for use by a consumer named in the order". ...
GST/HST Ruling
15 February 2007 GST/HST Ruling 86383 - XXXXX Baked Chips
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Facility supply means: • an exempt property or service provided to an individual as part of a medically necessary process of health care for the individual to maintain health, prevent disease, diagnose or treat an injury, illness, or disability, or for palliative care; • this process must take place in whole or in part in a public hospital or qualifying facility under the active direction or supervision, or with the active involvement of a physician, a nurse practitioner if a physician is not readily available in the geographic area, or a midwife. • If chronic care is provided and the individual must stay overnight at the public hospital or qualifying facility: – a registered nurse must be present at all times; – a physician must be on call, or a nurse practitioner if a physician is not available in the geographic area; – medical management and therapeutic health care services, including registered nursing care, must be provided throughout the process; and – therapeutic health care services must be provided to the individual for more than 10% of each day. • If the person making the facility supply does not operate the facility, it must also receive medical funding. ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/01/11 — RITS 56378 — [Application of the GST/HST to Zero-rated Medical or Surgical Prosthesis] ...
GST/HST Ruling
6 October 2023 GST/HST Ruling 203959 - and GST/HST INTERPRETATION - Application of GST/HST on funds received from crowdfunding
Funds necessary for the production of [X]’s Goods were raised through [#] projects (Projects) on the crowdfunding website […] (the Platform). 4. ... [X] ran [..] successful Projects. (Footnote 1) […]. The Projects obtained $[…] in pledges[…]. 12. ... The pledge amounts ranged from $[…] to $[…]. […][Description of rewards]. 16. […][Quote from website]. 17. ...