Search - 哈尔滨到北京 公里数

CRA considered that these provisions do not interfere with its current practice of simply assigning a GST/HST registration number to someone who should have been registered, and then assessing the person under that number for unremitted net tax – and noted that CRA could still assess that person under paragraph 296(1)(a) of the ETA for unremitted net tax in respect of reporting periods prior to that person’s effective registration date. ...

. … If the car is not damaged during the rental period, no additional payment is required even though the taxable supply of the rental of the car has still been made by the car rental company and consumed by the renter. ...

. … Requests are usually denied if there is insufficient proof. Taxpayers can resubmit the request and the appropriate proof to backdate the registration. ...

. … Alternatively, persons that paid an amount as GST/HST on supplies that are exempt or on which no tax is payable may file an application for a rebate of amounts paid in error [on] Form GST 189…. ...

CRA indicated that it can accept such an arrangement as being valid notwithstanding that all of the source deductions are handled on the payroll account of only one of the dentists, who does the remittances, and source deduction and T4 reporting, as agent for the other dentists as well as on her own behalf – and also pays the staff remuneration as agent and is reimbursed on a pro rata basis by the other dentists. ...

CRA considers its usual approach to be “administrative relief” because, as a technical matter, “the tax payable [under s. 228(4)] is not part of the registrant’s net tax calculation” – so that in CRA’s view it is in its discretion as to whether, in addition to assessing the purchaser’s s. 228(4) tax, it also assesses the purchaser’s negative net tax resulting from recognizing the unclaimed ITC. ...

. … ...

. … Paragraph (d) of the definition of “financial instrument” in subsection 123(1) includes an interest in a partnership or any right in respect of such an interest. ...

19 April 2017 Interpretation 183783-- summary under Subsection 296(2.1) Summary Under Tax Topics- Excise Tax Act- Section 296- Subsection 296(2.1) a registrant cannot use ETA s. 296(2.1) to avoid having to file a GST/HST rebate claim A non-registered corporation which had failed to self-assess itself, subsequently sent in a late return accompanied by a note to the effect that that unclaimed GST/HST rebates existed – but without filing any rebate claim. ...

. … Where pursuant to the state, provincial or federal laws under which the entities are incorporated, the predecessors are continued as one corporation with the new successor being a continuation of the predecessors (otherwise than as a result of a purchase or distribution of property described above), it appears that section 271 would apply. ...