Search - 哈尔滨到北京 公里数

. … "Rent-to-own" vs "sale" Policy statement P-164 … 16. … Because the self-supply rules apply only where there is a supply by way of lease, licence or similar arrangement, it is necessary to determine if a rent-to-own agreement represents a supply by way of sale or a supply by way of lease, licence or similar arrangement. ...

May 2017 CPA Alberta Roundtable, GST/HST Q.3-- summary under Subsection 273(1) Summary Under Tax Topics- Excise Tax Act- Section 273- Subsection 273(1) construction of fixture qualifies The construction of a pipeline likely would qualify as “the construction of real property … including … development activities” under the Joint Venture (GST/HST) Regulations “to the extent that it is affixed to the ground and intended to remain there on a permanent basis.” ...

. … The following are apportionment methods we consider to be reasonable. Liability apportionment – prorated to earnings This method apportions the liabilities based on each participating employer’s share of a member’s lifetime retirement benefits. If a member receives pensionable earnings (compensation) from multiple participating employers in the year, the actuary must use those pensionable earnings to prorate the accrued lifetime retirement benefit (LRB) and DB limit in the year. … Asset apportionment – prorated to liabilities This method apportions the assets in proportion to the liabilities allocated to each participating employer using the pensionable earnings. ...

Statement by the Minister of National Revenue and Minister of Finance on the Government’s Commitment to Clarifying the Rules Governing the Political Activities of Charities 15 August 2018 Press Release-- summary under Subsection 149.1(6.2) Summary Under Tax Topics- Income Tax Act- Section 149.1- Subsection 149.1(6.2) … Canada Without Poverty … [contains] significant errors of law and … will be appeal[ed] … to address the uncertainty created by it, and to seek clarification on important issues of constitutional and charity law. … [O]ur Government intends to amend the Income Tax Act to implement changes consistent with recommendation no. 3 of the Report of the Consultation Panel on the Political Activities of Charities. ...

Example 11 – Adjustment to net tax for rental property on becoming a small supplier division In July, a registrant PSB resident in Ontario that has a monthly reporting period prepays the monthly rent of $1,500 plus HST for six months (July through to December) for the building in Ontario used by its division in commercial activities. The total amount of rent prepaid is $9,000 ($1,500 × 6 months) plus $1,170 in HST ($9,000 × 13%). ... The PSB is required to add to its net tax an amount of $585 ([$1,500 × 13%] × 3), which is accounted for by the PSB on line 104 (or on line 105 if filing electronically) of its October GST/HST return. ...