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

. / 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. ...

17 August 1995 GST/HST Interpretation 11848-7 11846-3(LFR)- Tax Treatment of Services Provided to Victims of Crime Unedited CRA Tags ETA 165                                                                         11848-7(RCMP) 11846-3(LFR) XXXXX                                                                                 August 17, 1995 Dear XXXXX This is in response to XXXXX memorandum of July 21, 1994 (with attachments) in which she requested our opinion regarding the status of payments made by the Province of XXXXX to the City of XXXXX for its use in the operation of the XXXXX. ... " Schedule "A" to Agreement I states that the "Project Director will be responsible for the establishment and for the administration of the Program which will provide the Services to victims of crime in the area of: XXXXX Under Agreement II, XXXXX retains XXXXX as XXXXX, to provide the services set out in Schedule "A". ...

22 September 1995 GST/HST Interpretation 11849-1[1]- Application of GST to Administrative Services Supplied by the to the in its Capacity as                                                                         11849-1(LFR)  XXXXX                                                                                September 22, 1995  XXXXX Dear XXXXX This is in reply to XXXXX letter of May 4, 1994 to XXXXX of this Directorate in which he requested our views on the application of GST to administrative services supplied by the XXXXX to the XXXXX in its capacity as Trustee XXXXX (Trust Fund) x On April 7, 1994, XXXXX wrote to the XXXXX Tax Services Office seeking clarification regarding the status of supplies made to the Trust Fund by the XXXXX In his letter, XXXXX questions whether XXXXX is exempt from paying GST on XXXXX supply of administrative services to the Trust Fund since the services are purchased from a trust that is funded by the Government of XXXXX and the province is exempt from paying GST. ... Article 4.(2) of the RTA between Canada and XXXXX states that " The Province covenants that, where, in respect of any transaction, matter or thing, the Goods and Services Tax is imposed or levied and would be payable by a corporation or agency of the Province, if the Goods and Services Tax were applicable to such corporation or agency, the corporation or agency, except for those corporations or agencies listed in Schedule A, shall pay the Goods and Services Tax... ...

11 June 1997 GST/HST Interpretation HQR0000031- HST INTERPRETATION Time of Supply-- Service Providers Unedited CRA Tags ETA 152(1); ETA 138(1); ETA 128(1) XXXXX Case: HQR0000031 XXXXX File: 11665-4                                                                         June 11, 1997 Dear XXXXX Thank you for your memorandum of June 13, 1996 (with attachment) addressed to Les Jones concerning the time of liability for reporting the Harmonized Sales Tax ("HST") collected for XXXXX service providers, particularly with respect to the situation of XXXXX. ... This does not appear to be the case here as the services are provided directly through XXXXX telephony equipment, while XXXXX equipment acts only as a gateway to connect the customer to XXXXX 3) Liability of Contract / Liability for Payment- It is unclear from the facts whether XXXXX or XXXXX would be liable to the customer for a failure to provide the service. ...

Pursuant to paragraphs 232.1(a) and (b), the following requirements must be met in order for tax relief to apply to any given allowance: •   A particular registrant (e.g. a retailer) acquires particular tangible personal property (i.e. particular goods) exclusively for supply by way of sale for a price in money in the course of its commercial activities, and •   Another registrant (e.g. a manufacturer), who has made taxable supplies of the particular property by way of sale to the particular registrant or to another person (e.g. a wholesaler), pays to or credits in favour of the particular registrant, or allows as a discount on or credit against the price of any property or service supplied by the other registrant to the particular registrant, an amount in return for the promotion of the particular property by the particular registrant. ...

The Company and the Corporation have the same shareholder structure in that XXXXX owns XXXXX % of the outstanding shares of the Company and the Corporation and XXXXX owns the other XXXXX % of the outstanding shares of the Company and the Corporation. 4. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...