Search - 阿里拍卖 司法拍卖

29 January 1999 GST/HST Ruling HQR0001533- Application of the GST/HST to the Supply and Installation of Greenhouses Unedited CRA Tags ETA 154; SOR/91-34 GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Road Vanier, OntarioXXXXX XXXXX XXXXXXXXXX Case #: HQR0001533File #: 11755-23XXXXXJanuary 29, 1999 Subject: GST/HST APPLICATION RULING Application of the GST/HST to the Supply and Installation of Greenhouses Dear XXXXX: I refer to your letters of October 23, 1998 and December 3, 1998 regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply and installation of greenhouses. ... Statement of Facts Our understanding of the facts is as follows: •   XXXXX is registered for purposes of the GST/HST. •   XXXXX manufactures and installs greenhouses. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... You believe "... the cost benefits offered by the ability to contract out care services are lost if Agencies are required to charge GST on their fees since the tax is not recoverable by the operators". ... Yours truly, Debra Murphy Charities, NPO & Educational Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate 2005/04/11 — RITS 53936 — Application of the GST/HST to Supplies of Beverages Containing a Blend of Vegetable Juice and Fruit Juice ...

It is operating as […]. 2. The Corporation’s business number is […]. The Corporation is not registered for the GST/HST. 3. ... One such program is […][Plan A] which is […] [for] students in grades 1-9. […]. […][The class schedules are flexible]. ... Once a […] term is completed, the student begins a new […] term with new activities. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following information relates to the invoice and payment: •   The date specified on the invoice from the supplier was February 1, 1998. •   The date the recipient/claimant paid the amount to the supplier was June 16, 1998. ... Should you have any further questions, please feel free to contact me at (613) 952-0301, or Douglas Wood at (613) 954-9699. 2004/12/13 — RITS 53743 — Application of Subsection 9(2) of Part I of Schedule V to the Excise Tax Act ...

16 December 1998 GST/HST Ruling HQR0001299- and GST/HST INTERPRETATION Exports of Formed Unedited CRA Tags ETA 142(1)(a); ETA 144.1; ETA Sch IX, Part II, 1; ETA Sch IX, Part II, 3; ETA Sch VI, Part V, 12 GST/HST Rulings and Interpretations Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Vanier, Ontario K1A 0L5XXXXX XXXXXXXXXX File #: 11640-4Case #: HQR0001299December 16, 1998 Subject: GST/HST APPLICATION RULING and GST/HST INTERPRETATION Proposed Law- Exports of Formed XXXXX Dear Mr. ... The XXXXX facilities in XXXXX[.] •   XXXXX is not responsible for forming any XXXXX purchased in Canada. •   The formed XXXXX is exclusively for export and cannot be for consumption in Canada. ... For additional information refer to RITS Cases # 59528, 101761 and 135640 on the HQ GST/HST Rulings letter database. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... We understand that: •   XXXXX (the "Lessee") has entered into an agreement to lease the following aircraft from XXXXX (the "Lessor"), a non-resident person with whom the Lessee deals at arm's length: Aircraft Type Model Number Serial Number Registration Number XXXXX XXXXX XXXXX XXXXX •   The lease agreement is for a period beginning on XXXXX and ending on XXXXX. •   The aircraft will be imported at XXXXX on XXXXX and will be exported on or before XXXXX. •   The total number of months that the aircraft is to be held in Canada by the Lessee under a lease with the Lessor will not exceed 24 months. ... Yours truly, Jeff Frobel Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/05/29 — RITS 44287 — New Residential Rental Property Rebate for XXXXX ...

Their current home was purchased for $[…] and the market value had increased to approximately $[…] in [yyyy/yyyy]. 6. ... The Strata Lot would be constructed on the portion of land legally described as […]. 8. ... No assignments were permitted within [#] days of the completion date. ...

. / 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. ... You are certified by […]. 3. You are a member of […][X] and you […]. 4. […], [X], is not an official regulating body and it does not certify any provincial recognition. ... Based on the information you provided, an osteopathic manual practitioner who is certified by […], is not a ‘‘practitioner’’ for purposes of section I of Part II of Schedule V. ...

. / 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. ... An online voucher is sent by email to […] customers [of the Company] when certain conditions are met, […] 4. ... The specified amount may be applied against […][web site] purchases […]. 7. […]. 8. ...

STATEMENT OF FACTS We understand the facts as follows based on the agreements provided: 1. […] ([…][The Organization]) is part of […]. ... [At] [the Event], […] activities included: […] 4. To ensure [the success of the Event], [the Organization] enlisted the participation of sponsors. […][The Organization provided copies of agreements between the Organization and] […][Sponsor #1], […][Sponsor #2], and […][Sponsor #3]. 5. The following terms were defined in each of the agreements: […] Agreement with [Sponsor #1] 6. ...