Search - 2005年 抽纸品牌 质量排名

. / 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] ...

(operated as part of [the Hospital]) at [...], Ontario. The project costs for both facilities were paid [...]. [...] 7. ... The Medical Director is responsible for [...] residents and is on duty every [...] and [...]. [...] physician is on duty [...] hours per week. ... The Department of Finance introduced the expansion of the 83% rebate in the 2005 Federal Budget document, 2005 Budget Plan Annex 8 Tax Measures: Supplementary Information: Further to extensive consultations with provincial and territorial health and finance authorities, the budget proposes to extend, effective January 1, 2005, the application of the 83-per-cent rebate to eligible charities and non-profit organizations that provide health care services similar to those traditionally performed in hospitals. ...

Residents at the Facility have various health care conditions including Parkinson’s disease, cancer, acquired brain injuries, MS, or are post-stroke. […] percent ([…]%) of residents ([#]) are incontinent; […] percent ([…]%) of residents ([#]) experience a form of dementia or related cognitive impairments. […] 10. ... Appendix […] to the agreement reads as follows: […] 12. The physicians each work […] hours a week and will visit residents under their care at least […]. ... Residents at the Facility receive physiotherapy […] and […] dietary services […]. ...

EXPLANATION The GA, originally introduced in 2005 as the Provincial Benefit, is a volumetric charge based on the customer’s energy consumption (in kWh). ... A positive GA cannot be considered a price adjustment under subsection 232(2) because the wording refers to “… the consideration or part is subsequently reduced …”. ... British Columbia (Interior Tree Fruit & Vegetable Committee of Direction 6 and Eurig Estate v. ...

The Society provides a wide range of services to seniors in the […] [City A], […] [Province A] area, from low income housing to long-term residential care for seniors with complex care needs. […] The Society is registered for GST/HST purposes and has been assigned the business number […]. ... In that regard, the 2005 Federal Budget document, 2005 Budget Plan Annex 8 Tax Measures: Supplementary Information, contains the following comments: The proposed measure, which accommodates the significant variations in health care delivery models across the country, will expand the 83-per-cent rebate to eligible facilities and entities that belong to the following categories: •     Ambulatory care hospitals, which currently do not qualify for the hospital rebate because they do not have in-patient beds, and day surgery clinics. •     Cancer clinics and other specialized clinics that provide care such as mental health or HIV programs. •     Community health centres. •     Facilities that offer high-level therapeutic care. •     Organizations that provide medical care to individuals in their homes. •     Regional health authorities that support the delivery of health care within their regions. •     Entities that provide ancillary support, such as laboratory and diagnostic services and centralized laundry and in-patient meal services, to health care facilities. ... Ensemble de procédés de traitement.     ...

. / 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 DRC is applied at a rate of [#] cents per kilowatt hour (kWh) of electricity consumed in Ontario with the exception of the reduced rate service areas. ... The GA, like the DRC, is a credit/charge legislated by the Ontario government in 2005. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Effective January 1, 2005, the 83% PSB rebate was extended to certain entities providing certain health care services, as defined in subsection 259(1). ... Yours truly, Lynn Fournier Renner Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2007/05/03 — RITS 87246 — [Application of the GST/HST to Clinical Services Supplied by a Medical Practitioner] ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... These amendments provide for an 83% PSB rebate of the GST and the federal component of the HST that became payable on or after January 1, 2005, for facility operators and external supplies making facility supplies, home medical supplies or ancillary supplies. ... Because the Centre provides chronic care to individuals that stay overnight at the Facility, documentary evidence required to establish whether it qualifies for an 83% PSB rebate as a facility operator includes: • Funding agreements between the Centre, the Ministry; • Service Agreement with the Ministry; • Financial Statements of the Centre; • Reports prepared by the Ministry in respect of the operations of the Centre; • A sample of agreements entered by the Centre with residents at the Facility identifying the specific health care services that the Centre provides to residents (sanitized); • Sample care plans of residents at the Facility (sanitized); • Records of the number of physician visits to residents at the Facility; • Service agreements entered into by the Centre with physicians and any other documentation respecting physician involvement in the care provided to residents at the Facility. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX: • XXXXX • XXXXX 14. XXXXX. Ruling Requested You would like to know whether XXXXX qualifies for an 83% PSB rebate available under section 259 on property and services acquired in its operation of the Facility and in its provision of supplies to residents at Facility. ... Eligible entities are entitled to claim an 83% PSB rebate for non-creditable tax charged that became payable on or after January 1, 2005, on supplies acquired in the course of operating a facility that constitutes a qualifying facility, or of making certain defined supplies. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... However, the Department of Finance issued a further press release on November 17, 2005, stating that they will not be proceeding with the proposed amendment and that the Canada Revenue Agency would be addressing related-employer pension plans within its existing administrative policy. ... Yours truly, Susan Kissner Industry Sector Specialist Specialty Tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2006/06/23 — RITS 59027 — Supplies of Cut Fruit and Vegetables ...