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

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 26.-- summary under Subsection 222(1) Summary Under Tax Topics- Excise Tax Act- Section 222- Subsection 222(1) deemed trust re HST collected in error An Ontario purchaser ("Ontario Co") remitted HST to a Quebec supplier ("Quebec Co") on the basis of its view that the place of supply of a purchase of goods was in Ontario, but Quebec Co (which now is insolvent) did not remit the provincial component of the HST on the basis of a view that the place of supply was in Quebec. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 26.-- summary under Subsection 225(1) Summary Under Tax Topics- Excise Tax Act- Section 225- Subsection 225(1) HST collected in error An Ontario purchaser ("Ontario Co") remitted HST to a Quebec supplier ("Quebec Co") on the basis of its view that the place of supply of a purchase of goods was in Ontario, but Quebec Co (which now is insolvent) did not remit the provincial component of the HST on the basis of a view that the place of supply was in Quebec. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 10. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 17. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 23 ("Pre-Incorporation Contracts")-- summary under Subsection 169(1) Summary Under Tax Topics- Excise Tax Act- Section 169- Subsection 169(1) In response to a question on pre-incorporation contracts, CRA stated that even in jurisdictions where the corporate legislation did not address such contracts: CRA may accept the accounting for pre-incorporation transactions by a newly formed corporation which has adopted a written contract made in its name or on its behalf before it came into existence based on the intention and actions of the parties, and on a case-by-case basis. ...

National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 22-- summary under Subsection 30(1) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations, No. 2- Subsection 30(1) penalty for delayed reporting of ITC and RITC A large registered business with a monthly reporting period acquires a specified property or service in Ontario in January of Year 1, is charged 13% HST, but does not claim the input tax credit until its return for January of Year 2, in which it also reports the corresponding recaptured input tax credit. ...

CBA National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 29-- summary under Commercial Activity Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Commercial Activity sale of non-exempted property is taxable even if no prospect of gain The position (not following Aviva except on the same facts) in Q. 21 of the 2013 CBAO Q&A [infra] that "generally where a corporation makes a sale of property that is not exempt from GST/HST, it is engaged in a commercial activity for GST/HST purposes, and the sale of the property is taxable, regardless of whether there is a reasonable expectation of profit from the sale, or whether the transaction is part of a business the corporation regularly carries on," also applies to an intermediary that is a partnership rather than a corporation. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 27-- summary under Paragraph 142(1)(g) Summary Under Tax Topics- Excise Tax Act- Section 142- Subsection 142(1)- Paragraph 142(1)(g) telecommunication service not within s. 142.1 is not made in Canada S. 142.1 provides a "two out of three" rule for deeming a telecommunication service to be made in Canada- for example, in the case of a telephone call, if two of the following are in Canada: place where the call is emitted; where it is received; and the billing location. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 25-- summary under Section 194 Summary Under Tax Topics- Excise Tax Act- Section 194 extension of s. 194 to non-residents Respecting the application of s. 194 where the vendor is a non-resident, CRA stated: Where the non-resident supplier erroneously states or certifies in writing that the supply is an exempt supply described in any of sections 2 to 5.3, 8 or 9 of Part I of Schedule V, unless the recipient knows or ought to have known that the supply is not an exempt supply, section 194 applies and the recipient is not liable for failing to have self-assessed the GST/HST payable on the supply. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 29 ("Real Property Investment")-- summary under Subsection 272.1(2) Summary Under Tax Topics- Excise Tax Act- Section 272.1- Subsection 272.1(2) pre-investment expenses did not qualify An LP incurs expenses in identifying and acquiring the real estate properties. ...