Search - 阿里拍卖 司法拍卖

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Don Dawson Corporate Reorganizations Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate 2004/12/16 — RITS 56001 — [Application of the GST/HST to the Supply of XXXXX, a Baked Cracker Snack] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Catherine Séguin-Ouimet General Operations Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2006/06/02 — RITS 80179 — GST Rate Reduction and Lease Contracts ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Kirk Moore Financial Institutions Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate 2006/06/30 — RITS 58143R — Direct Sellers- Sales Aids ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Owen Newell, CGA Manager General Operations Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2007/07/13 — RITS 95253 — Application of the GST/HST to Cemetery Products and Services- Supply of Interment Rights ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, XXXXX Rulings Officer Financial Institutions Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate 2008/02/15 — RITS 88883 — XXXXX First Nation XXXXX Goods and Services Tax Rebates for First Nations ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Interpretation Requested You would like to know if the following packages, sold for an all-inclusive price, are eligible tour packages for the purposes of the GST/HST rebate under the FCTIP: •   short-term accommodation in Canada and a city tour; •   short-term accommodation in Canada and a XXXXX excursion; and •   short-term accommodation in Canada and a sailing with XXXXX. ... Yours truly, XXXXX Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/12/10 — RITS 96111 — [Application of the GST/HST on Basic Groceries] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... An amount constitutes an allowance for the purposes of section 174 where the amount meets all of the following criteria: •   the amount must be predetermined, •   the amount must be paid for a certain purpose; •   the amount paid must be at the complete disposition of the person receiving it; and •   the person receiving the amount is not required to account for its use. ... Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/06/21 — RITS 59099 — Workshops Provided to Indian Bands ...

Your business was set up to teach ACLS […]. 3. The Heart and Stroke Foundation provides a certification upon completion of the ACLS course. 4. The courses are provided at […] (the Hospital). 5. The Hospital pays for the courses provided to its staff. 6. […]. 7. […]. ... Generally, vocational schools have all or some of the following characteristics: * The organization is normally a corporation or an unincorporated association of some type, not an individual; * The organization identifies or advertises itself as a school and is known publically as a school; * The organization offers courses or programs following a scheduled curriculum under which the courses progress in the depth of the learning from semester to semester; * The organization has a regularly enrolled student body who form a class or classes; * The organization is paid by the students, or their parents if they are under the provisional age of majority, for the service of instruction they receive; and * The organization owns, rents or leases a place from where students are provided correspondence courses or instruction in courses. ...

The total expenditures for that fiscal year were $ XXXXX resulting in XXXXX. 16. ... During this XXXXX year period, the largest annual operating XXXXX realized by XXXXX ($ XXXXX) amounted to only XXXXX % of its total revenue for that fiscal year. ... "... that was organized...solely for a purpose other than profit... ...