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

1 February 1996 GST/HST Interpretation 11705-4- The Requirements for the Disclosure of Tax Under the Excise Tax Act (the Act) Unedited CRA Tags ETA 223(1)                                                                         Facsimile #: (613) 990-1233                                                                         File no.: 11705-4(FP)                                                                         S. 223(1)                                                                         XXXXX Dear XXXXX This is in response to your meeting with this Department on February 6, 1992 and your phone conversation with François Paris of my staff on February 8, 1996 regarding the requirements for the disclosure of tax under the Excise Tax Act (the Act). ... Jones Director General Applications Division GST Rulings and Interpretations Policy and Legislation Branch GAD #: 2718 (GEN) c.c.: All regions XXXXX M. ...

In this instance, the non-resident completes Form GST189, which is available in the guide " GST/HST General Rebate Application " (enclosed). ... We are also enclosing a copy of our guide " Doing Business in Canada- GST/HST Information for Non-Residents ". Yours truly, David Liston Border Issues Unit General Operations and Border Issues Division Division Excise and GST/HST Rulings Directorate Encl.: " GST/HST General Rebate Application Guide " " Doing Business in Canada- GST/HST Information for Non-Residents " Legislative References: ETA Sch. ...

CANCO derives its revenues from supplying the following services: •   Setup fee- A one-time fee charged to set up an account. •   Monthly account fee- A monthly service fee charged to maintain the status of the account. This service includes: real-time transaction processing, WebPOS terminal, batch processing, and recurring billing services. •   Merchant accounts discount- A charge based on a percentage of credit card dollar volume processed. •   Shopping Cart fees- A monthly fee charged for using CANCO's shopping cart services. •   Various fees charged per transaction or instance (for some customers some of the services listed below may be included in the monthly account fee): •   Transaction processing. •   Pre-authorized transactions. •   Electronic funds transfer between financial institutions. •   Transaction and sales analysis. •   Fraud screening. •   Address correction. •   Inventory management. •   Demographics information. ...

An organization will qualify as a vocational school if it meets all of the requirements of the definition, as follows: •   it must be established primarily to provide instruction in courses that enhance students' occupational skills; •   it must be operated primarily to provide instruction in courses that enhance students' occupational skills; and •   the courses offered by the organization must enhance students' occupational skills. ... It is our position that the following programs develop or enhance students' occupational skills: •   Commercial Pilot Licence (Aeroplane); •   Airline Transport Pilot Licence; •   VFR Over-the-Top rating; •   night rating; •   multi-engine rating; •   instrument flight rating; •   sea plane rating; •   land plane rating; and •   flight instructor ratings. ... (d) Classes or Ratings in Respect of Pilots' Licences The solo and dual flight time required by federal legislation for the following ratings is exempt under section 8: •   multi-engine rating •   instrument flight rating •   VFR Over-the-Top rating •   night rating •   sea plane rating •   land plane rating •   flight instructor rating (Please note however that the build-up time component for flight instructor ratings is a taxable supply.) ...

1 October 1996 GST/HST Interpretation 11685-8- Rebate of the GST paid on an Exported Automobile Unedited CRA Tags ETA 261; ETA Sch VI, Part V, 12                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX                                                                                 File #: 11685-8(glr) XXXXX                                                                                 HQR0000123 XXXXX                                                                                 Sch. ... The policy is issued to both you and the Canadian Department of External Affairs and International Trade. •   Copy of a message dealing with the shipment of the automobile to XXXXX. •   Copy of the XXXXX registration XXXXX for the automobile. ... Accompanying the completed application should be: •   a copy of this letter; •   copies of the documents enclosed with this letter; and •   the documentary evidence you obtained from XXXXX[.] ...

Statement of Facts Our understanding of the facts is as follows: •   XXXXX is funded through a contract for insurance. The contract for insurance includes various segregated funds. •   Investment management fees (IMFs) are charged by XXXXX for the management of the assets that make up a particular fund. The fees cover the following: •   transaction cost when buying or selling a security •   legal and registration fees incurred when arranging a mortgage •   default risk on bonds and mortgages to cover those instances where payee defaults •   administrative costs of managing the funds •   profit to the investment management company •   Each policy has one of two types of IMFs that are charged under that policy: •   the IMFs are built into the rates or unit value- IMF included •   the IMFs are calculated on a monthly basis are charged to the plan- IMF separate. •   Under XXXXX the IMF is charged to the plan. ...

Expense Allowance, XXXXX: •   Registration expense supported by official receipt. •   Any extraordinary expenditures supported by receipts. ... To be considered an allowance, the following criteria must be met: •   the amount must be limited and predetermined; •   the amount must be paid to enable the recipient to discharge a certain type of expense; •   the amount must be at the complete disposition of the recipient; •   there is no requirement to repay or account for the use of the amount. ... Expense Allowance, XXXXX: •   Registration expenses supported by receipts. •   Any extraordinary expenditures supported by receipts. ...

Section [#] of the LPA states that the business of the LP is to acquire real property described in […] the LPA and […]: namely: The lands municipally known as […], having an area of approximately [...] shown as […] on the draft reference plan dated [mm/dd/yyy] prepared by […]. 4. ... The purpose of the [agreement 4] is […](Project Bonus) […]. […]. 22. Section [#] of the [agreement 4] sets out […]Project Bonus […]. 23. ... LP1 claimed ITCs of $[…] on its [mm/yyyy] GST/HST return, which included $[…] from the supplier of accounting services. 33. […]. 34. […]. 35. ...

The following information in addition to that provided and contained in our previous interpretations was provided in your letter and our subsequent telephone conversations: •   XXXXX administers musical copyrights on behalf of their clients, some are resident in Canada and others are not. •   XXXXX supplies rights to music copyrights administered and/or owned by them to sub-publishers (SP) located in foreign jurisdictions in order to facilitate the collection of royalties generated outside Canada. •   The supply of the copyrights include performing rights and reproduction rights. •   The SP's collect public performance royalties (for radio and TV play) and mechanical royalties (for CD sales) generated for uses of the musical property earned in these foreign jurisdictions. ... Frobel Border Issues Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate c.c.: Jeffrey Frobel,   General Operations & Border Issues Division,   Borders Issues Unit Ivan Bastasic,   General Operations & Border Issues Division,   Borders Issues Unit Raymond Labelle,   General Operations & Border Issues Division   Services and Intangibles Unit XXXXX XXXXX Legislative References: Subsections 142(1), 142(2), 177(2) of the Act Section 10 of Part V of Schedule VI to the Act NCS Subject Code(s): 11640-2, 11680-1 ...

19 December 1996 GST/HST Interpretation 11640-3[3]- Real Estate Referral Unedited CRA Tags ETA 142(1)(g); ETA Sch VI, Part V, 7                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX                                                                                 File #: 11640-3(glr) XXXXX                                                                                 HQR0000371 XXXXX                                                                                 Sch. ...