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GST/HST Ruling

4 May 2021 GST/HST Ruling 199267 - Tax paid on construction services

In the Corporation’s [yyyy] [request for proposals] document, […], which was given out to prospective contractors interested in bidding on the [renovation] project, the following wording is […][included]: […] 5. […][The request for proposals] document breaks down the work into [#] phases and asks that a separate price be provided to complete each phase […] as well as a […] price to complete all [#] phases as one contract. 6. ... The Construction Contractor bid/charged $[…] plus [GST/HST]. A spreadsheet prepared by the Construction Contractor breaks this total down by various categories, […]. 7. ... * Is there more than one recipient? * What did the supplier provide for the consideration received? ...
GST/HST Ruling

10 May 2010 GST/HST Ruling 107122 - Application of GST/HST to [Weight-loss Products]

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Product consists of XXXXX elements: XXXXX which includes:- XXXXX;- XXXXX;- XXXXX;- XXXXX. Fiber. XXXXX. Food XXXXX to help promote weight loss. 4. The Product's food element consists of breakfast, lunch, dinner and dessert items. ...
GST/HST Ruling

13 September 2004 GST/HST Ruling 52001 - Tax status of amount identified as commission on subcontractor's settlement statement

. / 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 Our understanding of the facts is as follows: •   You are currently employed by XXXXX and were previously employed by XXXXX. •   You have incurred certain expenses related to your employment with XXXXX and related to your employment with XXXXX. •   You have completed Form T2200, Declaration of Conditions of Employment for the following periods: XXXXX XXXXX XXXXX XXXXX XXXXX in order to deduct employment expenses from your income for income tax purposes. •   XXXXX is a registrant for purposes of the GST/HST and is a listed financial institution pursuant to subsection 123(1) and subparagraph 149(1)(a)(viii) of the ETA. •   XXXXX is a registrant for purposes of the GST/HST and is a listed financial institution pursuant to subsection 123(1) and subparagraph 149(1)(a)(iv) of the ETA. ... Dawn Weisberg Financial Institutions Unit Real Property and Financial Institutions Division Excise and GST/HST Rulings Directorate Legislative References: sub. 123(1), subpar. 149(1)(a), sec. 253 NCS Subject Code(s): R-11590-3 2004/09/24 RITS 52848 Sale of Leasehold Interest in First Nations Reserve Land ...
GST/HST Ruling

21 December 2010 GST/HST Ruling 122244 - Application of GST/HST to marihuana supplied by Health Canada in accordance with the Marihuana Medical Access Regulations

. / 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. ... Section 4 of Part I of the Regulations provides that a person seeking an authorization to possess dried marihuana for a medical purpose shall submit an application to the Minister of Health, and that the application shall contain: A declaration of the applicant A medical declaration made by the medical practitioner treating the applicant Two copies of a current photograph of the applicant 6. ... The Product Information Sheet on Dried Marihuana (Cannabis) document indicates that the dried marihuana is harvested and cultivated from the selected line MS-17/338 and has a THC level of 12.5 % (+/- 2%). 20. ...
GST/HST Ruling

27 October 2021 GST/HST Ruling 229506 - Tax status of a medical wound dressing

. / 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. ... STATEMENT OF FACTS We understand the following: * Your client sells a liquid bandage type of wound dressing […] (the “Product”). * Your client sells the Product to medical professionals as well as to the open market. * As per your discussions with Health Canada, the Product is considered a Class II medical device according to the Medical Device Regulations Classification rules. * The Product is a moisture-retaining dressing made with colloidal hydrogel containing highly stable metal oxide nanoparticles that provide a non-pharmaceutical effect for a natural healing process. * The Product is designed to be in direct superficial contact with the wound. * The Product promotes wound healing and protection from infection by absorbing exudate and facilitating autolytic debridement. * The Product is designed to be used as a topical wound dressing and its application includes chronic wounds […]. ...
GST/HST Ruling

16 September 2008 GST/HST Ruling 89235 - Commissions Related to the Sale of Property

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Offer is accepted on XXXXX by XXXXX, with the standard acceptance clause including an acknowledgement to pay commissions pursuant to the listing agreement (see item 2 above; the listing agreement is referred to herein as the Brokerage Contract). XXXXX to the Offer, on the standard XXXXXREA form, sets out various terms and conditions, and includes a reference to XXXXX It also states that the names of the sellers are: XXXXX XXXXX XXXXX XXXXX. 4. ... It was the Vendors' requirement that all components of the transaction were to be sold. You also clarified what you, as agent, did with respect to the transaction- you obtained a listing for the sale of the business, originally XXXXX. ...
GST/HST Ruling

6 July 2011 GST/HST Ruling 131274 - Supply of books by way of rental and the point-of-sale rebate for printed books

Statement of Facts We understand the facts to be as follows: 1. [...] ... The University introduced the [...] under which it supplies printed textbooks to students by way of rental for a specified time. ... There are [...] rental timeframes: [...] days. Students are able to extend rentals by [...] days. 5. ...
GST/HST Ruling

2 November 2000 GST/HST Ruling 31559 - Application of the GST/HST to the Supply of University Transfer Courses Offered by a School Authority

Admission Requirements •   grade 10, 11 or 12 of the Senior High School Program; •   ability to satisfy English language proficiency standards. ... Admission Requirements •   minimum age requirement of 15 years upon commencement of studies; •   elementary school students accepted into Special Programs when accompanied by parents or chaperones. ... Admission Requirements •   XXXXX Secondary School XXXXX Graduation Diploma or equivalent; •   proficiency in oral and written English. 6. ...
GST/HST Ruling

27 September 2000 GST/HST Ruling 31243 - Treatment of Assignment Agreement Provided Through the

The agreement provides for the following: •   The assignment will begin on XXXXX and terminate on XXXXX but may be extended or terminated upon two months notice of either party. ... There is no mark-up on the salary and benefits paid to XXXXX. •   The terms of the agreement also include up to four weeks leave during each year. •   XXXXX[.] 3. During the assignment, XXXXX will perform the following duties: •   management of activities related to XXXXX; •   management of activities related to XXXXX; and •   technical and program support for XXXXX in the implementation of other XXXXX initiatives including those with XXXXX[.] 4. ...
GST/HST Ruling

2 July 2013 GST/HST Ruling 132595R - GST/HST status of the importation of a crop spraying aircraft

Statement of Facts We understand the facts to be as follows: 1. [...] ... The Company purchased a crop spraying airplane [...] ([...][the aircraft]) from [...] a non-resident non-registrant. 3. ... [The aircraft] has a hopper with a tank capacity for the liquid spray system of [...] liters. ...

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