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. ... If the supplier is not a practitioner, then neither of these sections will apply to the supply regardless of whether the remaining conditions are met; •   The supply must be a service listed in these sections; and •   For section 7 that service must be rendered to an individual, or •   For section 7.1, that service must be rendered to an individual or the supply of the dietetic service must be made to a public sector body or to the operator of a health care facility. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/03/10 — RITS 81842 — [Third Party Authorization] ...

STATEMENT OF FACTS We understand the facts to be as follows: 1. […] (the Company) is a supplier of agricultural products and services in […]. 2. The Company imports two products (the Products) for […]: phosphoric acid (Product A) and phosphate rock (Product B). 3. Product A is a liquid material […]. 4. Product B is a raw material […]. ...

The policy lists certain factors that might be considered in making this determination, including: •   the type of home or trailer in question; •   the use of the home and the applicable land; •   the actual degree of permanency with the land; •   applicable provisions of any agreements relating to the permanency and means of affixation of the home or trailer to the land; and •   the removal or ownership of the home or trailer at the end of the lease. ... In addition to the indicators of permanence listed in P-104, the following may be considered when determining whether a "residential unit" is affixed to its site: •   the unit is connected to utilities; •   the unit is placed on concrete pads and skirted; •   the unit is left in place for an indefinite period of time; •   the unit is available for use on a year round basis; and •   the unit is used often enough to constitute a place of residence. ... Yours Truly, Paul Hawtin Rulings Officer Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/01/19 — RITS 50163 — The Transfer of Units in Gross Royalty Trusts ...

Ruling Requested •   Due to the size of its operations, does XXXXX have to collect GST? •   During the year, XXXXX paid expenses totaling XXXXX of which XXXXX was GST. ... •   Do we complete Form 34 or 66? •   Can XXXXX claim rebates retroactively? ...

11 September 1995 GST/HST Ruling 11830-1[5]- Tax Status of Certain Supplies Made by the Unedited CRA Tags ETA 123(1); ETA Sch V, Part VI, 6                                                                         File: 11830-1(DRM) Doc: 2169 XXXXX September 11, 1995 Subject: GST APPLICATION RULING I refer to your letter of January 4, 1995 wherein you requested clarification of the tax status of certain supplies made by the XXXXX[.] ... Venne Director Special Sectors GST Rulings & Interpretations c.c.:      J. Houlahan             D. Moore XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'agence. ... Under the provisions of section 6 of Part VI of Schedule V to the ETA, a supply of a service purchased by a public service body (which includes a non-profit organization such as XXXXX) for the purpose of making a supply by way of sale of the service is exempt from GST or HST where the total charge for the supply is the usual charge by the public service body for such supplies to such recipients and: •   if the public service body does not charge the recipient the GST/HST in respect of the supply, the total charge for the supply does not, and could not reasonably be expected to, exceed the direct cost of the supply; and •   if the public service body charges the recipient GST/HST in respect of the supply, the consideration for the supply does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to GST/HST and, for Quebec Sales Tax (QST) registrants, the QST. ... Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/09/21 — RITS 40343 — GST/HST Treatment of Interchange Fee ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Product A is a taxable supply at 7%, or (15 % as applicable) pursuant to section 165 the Act. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/04/24 — RITS 64488 — Tax Status of Memberships ...

It also included the following statement: "Price includes all materials, sub-contractors, labour, allowances & PST. ... It states in the preamble to the Allowances listing that "All allowances include PST & GST". ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/08/26 — RITS 62207 — Application of GST/HST to Employee Gifts ...

You are […] working in the field of Applied Behaviour Analysis (ABA). You are a Board Certified Assistant Behaviour Analyst (BCaBA) through the Behavior Analyst Certification Board […] 2. ... Your case work may include but is not limited to: * Initial intake and assessment to identify target behaviours for change * Development of behaviour support plans for targeted behaviours and skill acquisition programs based on current research * Conducting functional assessments, including preference assessments, interviews, observation, and data collection * Training significant others, such as the family or behaviour interventionists, and developing training procedures and documents as needed * Monitoring progress of programs, analysis of data collection, and modifying programs based on data and client need * Programming for maintenance and generalization of skills * Collaboration and meetings with home or school teams, or other professionals * Report writing, documentation and research, as needed or requested. 10. […][Services and billing information] 11. ...

. / 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 173199 Business Number: […] Dear [Client]: Subject: GST/HST RULING Application of GST/HST to the Crisp Winter Jujube Thank you for your [correspondence] of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies of Crisp Winter Jujubes (the Product), that are sold by […](the Company). ... Our understanding of the translation is as follows: * Front of package- Natural (original) flavour, it is crispy, the brand name. * Back of package- […]. 5. ...