Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

CRA stated: …[T]he tire stewardship fee is payable by [ACo] when [ACo] is the first importer of the tire …. ...

For example, a church that charges admissions to see its unique architecture would not thereby be a place of amusement under the first branch – but would become a place of amusement if a concert (other than a non-recurring fund-raiser) were held there for ticket purchasers. ...

. … [T]he supply of a participant's joint venture interest in this situation would not be under the joint venture agreement. ...

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. … [T]he requirements of land owners to comply with laws and regulations pertaining to land development, and the responsibilities of municipalities to review, examine and inspect land development agreements are not indicative of municipalities making a supply of a municipal service for which owners or occupants of real property have no option but to receive for purposes of section 21 of Part VI of Schedule V. ...

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. … [T]he matters listed in subsection 176(1) of the Canada Business Corporations Act entitling the holders of shares of a class or series to vote separately as a class or series are not considered for purposes of determining whether a person holds qualifying voting control of the corporation. ...

. … Partner Inc. may.. claim ITCs in relation to the GST/HST it incurred on the acquisition of the equipment that it used in Partnership A’s commercial activities, provided all the other requirements for claiming ITCs are satisfied. ...

. … [I]t should be clear to the auditor…that the person is a participant in a joint venture either as a result of an investment by the person in the joint venture or by being designated as the operator of the joint venture responsible for managerial or operational control of the joint venture and the person has been designated as the joint venture operator for the joint venture. ...

. … [E]lement A would be determined after taking into account all adjustments to net tax for the period. ...