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GST/HST Ruling

24 April 2006 GST/HST Ruling 64810 - Tax status of memberships

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Ruling Given Based on the facts set out above, we rule that the supply of the Product is taxable at 7 % (or 15% as applicable) pursuant to section 165 of the Act. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/04/07 RITS 45276 XXXXX- Percentage of Government Funding ...
GST/HST Ruling

19 January 2006 GST/HST Ruling 76777 - Application of GST/HST to XXXXX Nutritional Supplement Bars

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Ruling Given Based on the facts set out above, we rule that the supply of the Product is taxable at 7 % (or 15% as applicable) pursuant to section 165 of the Act. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/01/03 RITS 76851 XXXXX Crisps, XXXXX Bagel Chips and Pita Chips ...
GST/HST Ruling

10 December 2007 GST/HST Ruling 98191 - XXXXX Crackers

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... This product line has products sold in boxes of XXXXX XXXXX. Currently, this product line has a number of cookies marketed in this format. 2. ... Yours truly, XXXXX Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/12/10 RITS 97535 Application of GST/HST to Products Sold by XXXXX ...
GST/HST Ruling

8 January 2008 GST/HST Ruling 98472 - XXXXX Products

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 16th Floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Case Number: 98472 Dear XXXXX: Subject: GST/HST RULING XXXXX Thank you for your request XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to XXXXX (the Product). ... Yours truly, Michelle McCrae Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/01/08 RITS 98477 XXXXX [Frozen Fruit] XXXXX ...
GST/HST Ruling

1 August 2003 GST/HST Ruling 39572 - Input Tax Credits

XXXXX currently holds a XXXXX % limited interest in Partnership. It previously held a XXXXX % limited interest in Partnership. ... It owns XXXXX % of the outstanding common shares of XXXXX and XXXXX % of Inc. ... The legal fees relate to XXXXX negotiations to acquire Partnership units (XXXXX % to XXXXX %) and the Fund's expenses are in relation to the initial public offering of trust units and TSE listing fees. ...
GST/HST Ruling

30 March 2001 GST/HST Ruling 26702 - Carrying on a Business in Canada

Statement of Facts Our understanding of the facts, the transaction(s), and the purpose of the transaction(s) are as follows: •   XXXXX an XXXXX, XXXXX, USA, is not registered for purposes of the GST. •   The head office, management and control of the XXXXX are located in the USA. •   XXXXX is an elected body of officials (similar to a mayor, treasurer, and council of a town or city), that represents the members of the XXXXX. •   The band members own everything on the Reservation; the XXXXX acts for those band members. •   The XXXXX owns XXXXX, situated in XXXXX XXXXX, USA. •   XXXXX and XXXXX are separately incorporated, but only for payroll tax purposes. •   The XXXXX supplies overnight accommodations, restaurant services, casino gaming activities, etc. Revenues from these operations exceed $30,000 per year. •   XXXXX has a permanent establishment (sub-office) in XXXXX. ... This account is used to pay their Canadian suppliers. •   XXXXX offers a free shuttle service for its customers, between XXXXX and the Casino. ...
GST/HST Ruling

19 August 2013 GST/HST Ruling 144865 - Taxable status of promotional benefits

[Company A] will pay to the City the sum of $[...], in an annual payment of $[...] for the [yyyy], before [mm/dd/yyyy] and $[...] for the years [yyyy] through [yyyy] inclusive, with each payment to be made prior to [mm/dd] of each year; f. ... [Company B] will pay to the City, the total sum of $[...], in an annual payment of $[...] each year for the years [yyyy] through [yyyy], inclusive. ... [Company C] will be paying to the City the total sum of $[...], in an annual payment of $[...] each year for the years [yyyy] through [yyyy], inclusive. ...
GST/HST Ruling

21 April 2010 GST/HST Ruling 113434r - Bee Pollen

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The Product's labelling and marketing indicates that it is a dietary supplement for the following reasons: XXXXX; XXXXX; and XXXXX. ...
GST/HST Ruling

5 August 1998 GST/HST Ruling HQR0000854 - Tax Status of Payments Made by the to the

The current fee is $ x or $ x per tire depending upon the size of the tire and is remitted to the XXXXX on a monthly basis. ... (Your letter indicates that this deadline was not met). •   XXXXX shall store scrap tires which have been collected at sites and under such terms and conditions which comply with the technical guidelines for such storage. •   XXXXX shall make available to retailers operating designated sites who so request, a cage for holding scrap tires pending collection. ... XXXXX is responsible for loading the tires on the vehicle used for collection and shall not impose unreasonable demands upon retailers for assistance •   Commencing on September 30, 1996 and terminating January 20, 1997, the Minister shall pay to XXXXX $ XXXXX for each PTE(1) upon collection and delivery to the processing plant during that period. ...
GST/HST Ruling

23 April 2013 GST/HST Ruling 141283 - Application of the GST/HST to gift vouchers

USco sells vouchers [...] to employers who in turn give them to their employees as holiday gifts. The employees use the vouchers to get free or substantially discounted [...] ... A gift certificate is a device (e.g. voucher, receipt, ticket): that usually has a monetary value or is for a supply of property or service, that can be redeemed on the purchase of property or a service from a particular supplier; i.e. the supplier agrees to accept the device as consideration, or a part thereof, towards the purchase of property or a service, for which consideration was given, and that has no intrinsic value. ...

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