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

GST/HST Memorandum 4.5.2 (4-5-2) "Exports – Tangible Personal Property" August 2014-- summary under Section 12 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule VI- Part V- Section 12 Common carrier 19. ...

GST/HST Memorandum 4.5.2 (4-5-2) "Exports – Tangible Personal Property" August 2014-- summary under Section 15.2 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule VI- Part V- Section 15.2 69. ...

GST/HST Memorandum 4.5.2 (4-5-2) "Exports – Tangible Personal Property" August 2014-- summary under Section 2 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule VI- Part V- Section 2 Example 3 An unregistered non-resident airline is supplied with meals for consumption on board, and parts used to operate the aircraft while the aircraft is transporting passengers or property to a destination outside Canada. ...

GST/HST Memorandum 4.5.2 (4-5-2) "Exports – Tangible Personal Property" August 2014-- summary under Paragraph 218.1(1)(b) Summary Under Tax Topics- Excise Tax Act- Subsection 218.1- Subsection 218.1(1)- Paragraph 218.1(1)(b) 64. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 18. ...

GST/HST Memorandum 4.5.2 (4-5-2) "Exports – Tangible Personal Property" August 2014-- summary under Section 236.1 Summary Under Tax Topics- Excise Tax Act- Section 236.1 74. ...

10 January 2014 CRA News Release "-- summary under Tax Shelter Summary Under Tax Topics- Income Tax Act- Section 237.1- Subsection 237.1(1)- Tax Shelter //news.gc.ca/web/article-en.do? ...

18 September 1996 Interpretation 931427 – Construction of Winterized Building to be Used as Place of Residence by Employees-- summary under Residential Complex Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Residential Complex cottage supplied more than 10% for long-term accommodation is a residential complex Respecting whether a winterized cottage constructed for use of employees at a cottage resort would qualify, CRA stated: A residential complex is defined to mean all or any part of any building comprised of one or more types of residential units (which includes a cottage), together with the land and common areas associated with such residential units. ...

3 February 2016 Interpretation 159181 Supplies made by […][a Municipality] to the […] First Nation-- summary under Section 87 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Indian Act- Section 87 exemption re band management activities After noting that band management activities (“BEE”) are those activities conducted by bands and band-empowered entities (as defined in B-039) (“BEEs”) “with regard to their normal administration, programs, services and activities that are designed and/or are delivered for the well-being or assistance of band members and are generally similar to those provided by other levels of government,” CRA stated: …[S]ervices acquired on or off a reserve by the First Nation for …band management activities (“BMA”)] or for real property on a reserve are not subject to the GST/HST. ...

CBAO National Commodity Tax, Customs and Trade Section – 2000 GST Questions for Revenue Canada, Q.6-- summary under Subsection 153(2) Summary Under Tax Topics- Excise Tax Act- Section 153- Subsection 153(2) Do a vendor and purchaser have to allocate between land and land goodwill and pay GST in respect of the land goodwill to the vendor? ...