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. ... Also, under proposed amendments to subsection 177(1.1), the following rules apply to agents and principals who make this election with respect to the particular supply for which the election is in effect: •   Any amount charged or collected by the agent on behalf of the principal as or on account of tax is deemed for certain purposes, including the net tax calculation, to be charged and collected by the agent. •   The rules pertaining to refunds, credits or adjustments of tax to the recipient apply to the agent and not the principal. •   If a price reduction is offered to the recipient and a refund, credit or adjustment is provided to the recipient, the agent can claim a deduction from net tax equal to the amount of tax refunded, credited or adjusted. •   The agent and principal are jointly and severally and solidarily liable for all tax obligations for the supply (including net tax remittance, bad debt adjustments, recovery of bad debts, and penalty and interest charged for over payment of net tax refund or under payment of net tax). •   The agent, and not the principal, has to include the consideration for the supply in the calculation of the threshold amounts that determine their respective reporting periods. ... Yours truly, Anne Kratz General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/02/02 — RITS 63274 — Review of GST/HST Ruling XXXXX- Application of GST/HST to Hotel Accommodations ...

Therefore, as mentioned in Policy Paper P-132 (" Rebate for Charity Exports "), in order for section 260 to apply the property purchased by the charity has to be exported. ...

. * The financial assistance, is in fact, provided to any eligible client, not just XXXXX clients. ... (b) Negotiate personal supports and/or contributions towards tuition and training with eligible clients on behalf of XXXXX. * Agreements for financial support are not negotiated or signed on behalf of XXXXX. ... This requires that a staff person and a trained back-up be required to do the following: •   manage the XXXXX process to ensure accurate, timely and complete data entry of clients into the system; •   be responsible for regular maintenance and updating of client information; •   remain current with XXXXX practices and procedures; •   regularly liaise with the community case manager to report system related problems or administration difficulties; and •   provide discs containing new or updated client information to the community case manager by the last business day of each month. ...

Default & asset sale: lease becomes impaired after 3 months of non-payment; at beginning of fourth month a notice is sent outlining consequences of not bringing lease to current status; equipment repossessed immediately following fourth month (lease account not made current); day following repossession, Lessee is invoiced XXXXX as remedy of repudiation; one month later equipment is sold at public auction for XXXXX (net of GST & PST); Lessor issues revised statement indicating balance owing of XXXXX. 3. ... GST & PST and a new demand that includes interest less salvage value is sent; the amount is written off (for accounting purposes) over the six months following the repossession. ... The main contract provisions relevant to my analysis of the GST treatment of the above-noted scenarios read as follows: XXXXX Transaction(s) My understanding of the flow of events and GST events, pursuant to the above-noted information, our conversations and the contracts is as follows: •   your client enters into the lease agreement (which may, in some situations, constitute a sale-leaseback transaction subject to subsection 153(4.1) of the ETA, that is to say, a transaction whereby the vendor/Lessee is not required to collect tax in respect of the supply of Equipment by way of sale to the Lessor and the Lessor immediately makes a taxable supply by way of lease of the property to the Lessee under an agreement) •   any prepaid lease payments are paid to your client who remits the GST accordingly •   your client provides the leased equipment to the Lessee •   your client issues monthly invoices to the Lessee and remits the GST accordingly (whether or not it receives the lease payment) •   the Lessee fails to make payment for three months and your client sends a notice to the Lessee •   the Event of Default occurs when the Lessee fails to make payment owing and such default continues for 15 days after notice •   pursuant to the Event of Default, your client repossesses the leased property •   the day following repossession, your client invoices the Lessee for the "remedy of repudiation" •   collection action is undertaken with respect to the missed payments as well as the "remedy of repudiation" •   at some point, either before or after the collection action is undertaken, the repossessed property is sold and your client remits GST on the sale (if applicable, general rules) •   collection action continues with respect to: the outstanding lease payments, the remedy of repudiation and any other amounts owing •   at a point six months, one year or 2 years following the Event of Default, the collection action either yields a portion of the money which remains owing to your client or yields no result and is discontinued. ...

. / 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. ... Following the Bariatric surgery you lost […] pounds and have maintained the weight loss for one year. ... “Qualifying health care supply” means a supply of property or a service that is made for the purpose of: * maintaining health, * preventing disease, * treating, relieving or remediating an injury, illness, disorder or disability, * assisting (other than financially) an individual in coping with an injury, illness, disorder or disability, or * providing palliative health care. ...

31 March 1998 GST/HST Ruling HQR0000737- Application of the GST/HST to Membership Dues Unedited CRA Tags ETA 189(a)(i); ETA Sch V, Part VI, 17                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 9th Floor 25 McArthur Avenue Ottawa ONT XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR0000737                                                                         March 31, 1998 Dear XXXXX Thank you for your letter of June 13, 1997, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the membership dues of the XXXXX. ... These dues entitle members to: •   advice on labour regulations within their province of jurisdiction; •   suggestions regarding contractual items or topics; •   legal advice on an individual basis pertaining to a particular problem or to labour regulations in a member's province of jurisdiction; and •   employment information in the member's area or elsewhere in the member's province. ... That is, pursuant to paragraph 189(a)(i) of the ETA: "... where an amount is paid by a person to an organization as (a) a membership due paid to a trade union as defined (i) in section 3 of the Canada Labour Code...... the organization shall be deemed to have made an exempt supply to the person and the amount shall be deemed to be consideration for the supply. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Members of the Organization are entitled to the following benefits: • Use of the Organization's facilities (e.g., XXXXX) • Right to join clubs within the Organization (e.g., XXXXX) • Right to participate in programs offered by the Organization (e.g., XXXXX) 10. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Donna Harding Manager, Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/12/16 — RITS 52601 — Tax Status of Various Diet and Anti-Smoking Products ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... File) Legislative References: B-039R; section 261 of the ETA NCS Subject Code(s): 11872-13 2004/08/03 — RITS 52333 — Application of GST/HST to Delivery Charges ...