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 du revenu du Canada. ... The School organized a trip for their grade […] students to […] [City A, Province 1] that took place during the period from [mm/dd/yyyy] to [mm/dd/yyyy]. ... Generally, a person is entitled to a rebate where it: * pays GST/HST on the purchase of the short-term and/or camping accommodation in Canada; * assembles the accommodation in an eligible tour package which it sells to non-resident persons; and * meets all other conditions and restrictions set out in the ETA. ...

10 October 1995 GST/HST Ruling 11645-4-2- Imported Computer Software                                                                         11645-4-2 (ms) XXXXX                                                                                 October 10, 1995 This is in response to the memorandum dated July 24, 1995, from XXXXX, Interpretations Officer, to Susan Mailer, Manager, Imports Unit, regarding the above-referenced subject. ... The facts, as stated in the draft ruling, are as follows: •   XXXXX is a developer of application software; •   XXXXX supplies programs to its clients via a CD ROM medium; •   XXXXX clients access the specific programs they require of the CD ROM by using passwords provided by XXXXX •   XXXXX and its clients enter into license agreements for certain products or services; •   the license agreement between the client and XXXXX authorize the use of only the specific programs required by the client. ...

You have provided product information for our review, including pictures of the [the Product] in both adult and children sizes […]. 3. The Products are made by […] (the Manufacturer), a […] manufacturer [located outside of Canada]. 4. ... On the packaging, the Products are described as […]. 6. The packaging further describes the Products as follows: […]. 7. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Explanation Subsection 123(1) defines a game of chance as "... a lottery or other scheme under which prizes or winnings are awarded by way of chance or by way of a mixture of chance and other factors where the result depends more on chance than on the other factors;". ... Yours truly, Debra Murphy Charities, NPO & Educational Services Unit PSB & Governments Division Excise and GST/HST Rulings Directorate 2006/02/02 — RITS 63256 — Supplies of Tickets to an Event ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Accounting for GST/HST in relation to pension plan expenses- Technical Interpretation Bulletin B-032R Registered Pension Plans The Canada Revenue Agency currently has an administrative policy outlined in Technical Interpretation Bulletin B-032R entitled " Registered Pension Plans ". ... Yours truly, Larry Springstead Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/09/28 — RITS 92521 — B-032R Registered Pension Plans ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Neither the Charity nor the prizewinner took possession or title of the Prize. •   The Supplier is registered for GST/HST purposes. ... Yours truly, Corinne Campbell-Rosser Corporate Reorganizations Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2007/05/23 — RITS 82739 — Notion of "Associated Persons" Section 127 Excise Tax Act ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Type d'autobus Numéro d'identification du véhicule Immatriculation XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX •   Le contrat de location commence le XXXXX et se termine le XXXXX. •   L'autobus sera importé de XXXXX le XXXXX et sera exporté le XXXXX. •   Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'autobus au Canada pendant plus de 24 mois. ... John Sitka Directeur Division des opérations générales et questions frontalières Direction de l'accise et des décisions de la TPS/TVH c.c.: XXXXX Patrick McKinnon 2004/04/21 — RITS 51149 — Temporary Importation of Amusement Rides ...

You entered into an […] (Agreement) with the Organization to provide consultant services, effective [mm/dd/yyyy]. The Organization is a non-profit organization located in […][City 2, Province Y]. […]. 3. ... Section […] of the Service Agreement indicated that the responsibilities within the scope of the Service Agreement include: […] 8. […]. ...

The following facts are drawn from the Transit Agreement: •   XXXXX provides: buses, equipment, route information, manpower, licenses and permits, supervision, and maintenance. •   XXXXX has the sole right to establish fares and passes for routes. •   XXXXX is responsible for insuring against liability arising from its areas of responsibility which include bus operation. •   XXXXX is empowered to, and does in fact, seek operating cost subsidies from the province to support the provision of public bus transportation services in the Township. •   XXXXX is responsible for promotion of public transit. •   XXXXX agrees to invoice the Township monthly for the costs of operating the public bus transportation services net of fare box revenue and any provincial subsidy, based on XXXXX budget. Any increase in the amount charged will be tied to the Consumer Price Index. •   The Township has the exclusive right to determine the service areas, routes, frequency and the associated levels of service. •   The Township agrees to provide for, locate and maintain bus stops, shelters and benches. •   The Township agrees to pay for the public bus transportation services provided by XXXXX[.] ...

The Product […] comes in various flavours […]. 5. The Product is not marketed or supplied as candy or confection classified as candy. 6. ... The Product comes in boxes […] each of which contains greater than five [items][…]. 8. […]. [Description of the Product] 9. […][The Product is baked and] then coated with the desired flavour […]. ...