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GST/HST Ruling
17 October 2002 GST/HST Ruling 37298 - Communication Services Supplied by The
The tenants sign a lease agreement (the "Agreement"), the pertinent terms of which follow (references are made to the clause numbers under the Agreement): XXXXX The monthly fee for accommodation, care services and meals is $ per month (the 'Basic Fee') calculated as follows: Accommodation (Rent) $ Care Services & Meals $ Basic Fee (total) The Basic Fee is payable in advance by the Resident...and is due on the first of each month.... ... Our policy on determining whether a particular supply is incidental to another is set out in Policy Statement P-159R1 " Meaning of the Phrase "Reasonably Regarded as Incidental. ...
GST/HST Ruling
14 August 2002 GST/HST Ruling 34600 - Tax Status of Electrical Mobility Vehicles "Scooters"
From the information provided, we understand that the model vehicles listed in your letter include most or all of the following design features, qualities and capabilities specifically intended to address the various needs of persons with a disability: • seats that can be set at different angles and that can swivel and slide to facilitate the transfer of an individual with a disability; • seat height that can be raised or lowered to provide easier transfer from a bed or chair; • seats and backrests that are padded to alleviate pressure sores for persons who sit in the vehicles for long periods of time; • optional positioning straps on seats; • optional vinyl seats to alleviate concerns of persons suffering from incontinence; • seats that can be ergonomically designed for persons who require pressure relief or lumbar support; • arm rests that can be adjusted vertically and horizontally to provide a secure transfer for persons with limited torso movement; • arm rests that can be flipped up to enable the individual to remain in the vehicle while working at a desk or table; • optional headrests; • carriage steps that have low ground clearance to assist individuals who have difficulty lifting their feet; • handlebars that are adjustable by height and angle; • controls and switches that are ergonomically designed to be within easy reach; • thumb or finger controls that enable persons with limited dexterity to operate the vehicle with a spring assisted "wig wag" throttle control; • throttle controls that can be switched for either left or right hand operation- designed for persons who have limited use of one hand or partial paralysis on one side; • maximum width that is designed so the vehicle may easily move through residential door frames; • short turning radius that enables the vehicle to negotiate access ramps with 180 degree turns; • rear anti-tip device that prevents the vehicle from tipping over should the user ascend a slope of greater degree than recommended- designed for persons with limited upper body mobility who cannot adjust their body position to increase the stability of the vehicle in this situation; • frames that are detachable and lightweight so the vehicle can be easily transported by companions or caregivers, and • optional holders for walkers, canes, crutches and oxygen cylinders. ... Yours truly, Elaine Bonnah Municipalities and Health Care Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate c.c.: S. ...
GST/HST Ruling
3 October 2001 GST/HST Ruling 35854 - Fertilizer
It is obtained in bulk from the horse barns in the area and can contain cattle manure as well. • The product is sold in its natural state primarily to XXXXX. • The product is delivered by the truckload in quantities exceeding 500 KG. • The product is not labelled or formally marketed by XXXXX. • Invoices for the product designate it as XXXXX. • No laboratory analysis is done to verify the plant nutrient content of the product. However the product is monitored to ensure it does not contain any elements detrimental to health or the environment. • In the past, the client also sold a product named XXXXX. • This product contained some horse and cattle manure and other components (e.g. sedge peat). • Although similar to XXXXX is a separate and distinct product. ... Explanation Pursuant to subsection 3(1) of the Fertilizers Regulations made under the Fertilizers Act, animal and vegetable manures that are sold in their natural condition are exempt from that Act and Regulations, if they are: • not detrimental, harmful, or poisonous (including lesser plant nutrients), • are efficacious for every purpose for which it is represented or sold (including lesser plant nutrients), • if the product contains a pesticide, it is approved for use. ...
GST/HST Ruling
28 July 2015 GST/HST Ruling 160479 - Application of GST/HST to coconut based beverages
STATEMENT OF FACTS We understand the facts as follows: 1. […] (The Company) operates […] in Canada and is registered for GST/HST purposes […]. 2. The Company buys the Product from […] (the Manufacturer) for resale in its retail stores in Canada. 3. ... The Manufacturer’s website […] contains the following information on the Product: […] RULING REQUESTED You would like to know whether supplies of the Product in the Company’s stores are zero-rated under section 1 of Part III of Schedule VI to the ETA. ...
GST/HST Ruling
12 October 2005 GST/HST Ruling 49332 - Tax Status of Supplies Made by [a Municipality]
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... With respect to the legislative criteria in the definition of "para-municipal organization" that XXXXX be owned or controlled by the municipal body that established it, we note the following: • XXXXX • XXXXX XXXXX Finally we note that XXXXX is determined under paragraph (b) of the definition "municipality" in subsection 123(1) to be a municipality. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Government Division Excise and GST/HST Rulings Directorate 2005/10/25 — RITS 53126 — Sale of Vacant Land ...
GST/HST Ruling
19 July 2010 GST/HST Ruling 85601 - Application of the GST/HST to Forgivable Loans and Forgivable Interest
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... • in the year of forgiveness? • over time as per its recognition for financial reporting purposes? ...
GST/HST Ruling
13 December 2022 GST/HST Ruling 235788 - Application of GST/HST on the supply of […][the Product]
STATEMENT OF FACTS We understand the following: 1. […] (the Company) is a GST/HST registrant. 2. […]. 3. ... A review of the […][company website] indicates the Product comes in the flavours […]. 5. ... Common ingredients generally found in all flavours include […]. 7. […] the Product comes in boxes of various sizes, each of which contains greater than five […][items]. 8. ...
GST/HST Ruling
7 September 2004 GST/HST Ruling 50959 - S Application of the GST/HST to the Sale of Horses through Claiming Races
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'agence. ... Interpretation Requested Can a supplier write-off an amount for accounting purposes where they will be receiving proceeds from a labour & material payment bonds with respect to the account receivable? ... Yours truly, Douglas Wood, CGA Rulings Officer General Operations Unit General Operations & Border Issues Division Excise & GST/HST Rulings Directorate c.c.: John Sitka Owen Newell Duncan Jones Marilena Guerra XXXXX Douglas Wood encl.: Section 1.4 of Chapter 1 of the GST/HST Memoranda Series GST/HST Policy Statement P-058R Legislative References: Section 231 of the ETA GST/HST Policy Statement P-058R Subparagraph 20(g) of section 1.4 of chapter 1 of the GST/HST Memoranda Series http://www.surety-canada.com/general/definednew.html Paragraphs 10 & 11 of section 3020 of the CICA Handbook XXXXX NCS Subject Code(s): I-11610-4 2004/09/16 — RITS 51121 — East Indian Sweets ...
GST/HST Ruling
18 April 1997 GST/HST Ruling HQR0000533 - Application of the GST to the Supply of Trade Units by a Member of an Organized Trade Exchange
Statement of Facts • You, as a sole proprietor, operate a business under the trade name XXXXX[.] You are not currently registered for the GST as you are a small supplier for purposes of the GST. • XXXXX[.] • You are a member of the trade exchange system administered by XXXXX • XXXXX administers a trade exchange system through which member businesses agree to exchange goods and services among members through the use of a "trade card" and "trade dollars". • XXXXX charges an initial set-up fee of XXXXX (cash) to all of its members. ... Telephone orders are not reversible after XXXXX • The trade slip which the purchaser signs authorizes XXXXX to debit the purchaser's account by the amount of the total shown. ...
GST/HST Ruling
2 February 2011 GST/HST Ruling 132221 - Temporary Importation of Projectors for a Meeting
The [...] [(Organization)] is a non-profit wholly-owned subsidiary of [...]. ... From [mm/dd/yyyy], the [...] of the [Organization] will be holding a meeting in [...] ... It is estimated that approximately [...] people will be in attendance. 3. ...