Search - 哈尔滨到北京 公里数

. / 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. ... You are a sole proprietor […]. You are registered for GST/HST purposes […]. 2. ... Place of supply – in Canada Section 142 provides the general place of supply rules for deeming a supply to be made in or outside Canada. ...

. / 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. ... Liability for tax – Simplified registration under Subdivision E of Division II Where a person is registered for GST/HST under Subdivision E of Division II (simplified GST/HST registration regime), their “specified supplies” made to “specified Canadian recipients” are deemed to be made in Canada in accordance with subsection 211.14(1). ... A “specified Canadian recipient” is defined under subsection 211.1(1), as follows: “(…) is a recipient of a supply who: (a) has not provided to the supplier or to a distribution platform operator in respect of the supply, evidence satisfactory to the Minister that the recipient is registered under Subdivision D of Division V; and (b) has a usual place of residence that is situated in Canada. ...

Tuition is $[…] per module. The Program has recommended prerequisites. 8. ... The videos remain live for review [#] days following [X]. Questions & Answers (Q&A) session for the class where the participants can ask questions and problem solving […]. ... To complete the Program, participants must attend [#] days of [X] during real-time [...]. 10. ...

Two of the subsidiaries (Corporations C and E) collectively (50% each) wholly own another corporation (Corporation F). 100%------- A-------- 100% | | | | | | 100% | | | | | | B D G | | | 100% 100% 100% | | | C E H | | | | 50% | | | | 50%-------- F INTERPRETATION REQUESTED You would like to know whether Corporation F is closely related to Corporation A by virtue of subparagraph 128(1)(a)(v) or subsection 128(2), and whether and under which provision Corporation F would be closely related to Corporations G and H. ...

. / 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. ... The following organization structure was presented for consideration: HoldCo. / | \ / | \ / | \ US 2------- US 1 US 3 | | | | US 4 US 5 | |---------------------------------|-----------|--------------------------------- | | C 1 C 2 | | | | C 3 C 4 We were asked to assume the following regarding the above structure: * 100% ownership (number and value) of all of the voting shares of each corporation downstream in the structure by the entity immediately above it; * Hold Co. owns 100% of all of the voting shares in US2; and * US1 is a partnership with US2 and Hold Co. as its partners. ...

Peuvent-ils procéder ainsi, ou devons-nous traiter deux demandes distinctes, soit la demande de XXXXX comme " demande d'un inscrit " et XXXXX comme " demande d'un non-inscrit "? ... Par contre, il est tout à fait possible que XXXXX ne soit pas considérée comme un " constructeur " selon la définition donnée au paragraphe 123(1), particulièrement si XXXXX est dans l'une des situations suivantes: (i) XXXXX ne " réalise [pas], XXXXX ou par un intermédiaire [...] la construction [...] de l'immeuble d'habitation ". ... Selon ce choix, l'un des participants est désigné " entrepreneur " et l'autre est appelé " coentrepreneur ". ...

The [...] service provided to members is to ensure [...] • The member also receives the right to have [the Group] advise the [...]. • Each member [...] • Members also receive a benefit under the membership of having their name placed in [the Group's] data base that other members [...] can access [...]. • [...]. • The [...] [Company] is located on a reserve in [...] [Province Y]. • The [Company] is responsible for [...]. • [...] [the Company] gathers [...] and sends it to [the Association's] office [...] and sends [...] to [the Company]. • Staff of [the Association/Group] [...] and [...]. • The [Company] is a business owned by an Indian(s). ...

Facts * The following diagram shows branch operations that are permanent establishments (PEs). ... Parent Co / \ / \ NRes NRes Co1 Co2 | | | |______________________ | | NResCo1 NResCo2 PE PE […] […] Comments The following comments are based on current legislation and focus on the questions: […] 1) Are these two PEs closely related? ... Thus the question we must answer is not if the permanent establishments are eligible to make the election but rather if the corporations of which they are a part are eligible to make the election under section 150. […] […]. ...

The promotional literature describes the following equipment: •   Ramboc/Simonsen Bulk Feed Bodies •   Tyler Fertilizer Tenders •   Ramboc Anhydrous Ammonia Applicators •   Ramboc Field Ready Nurse Tanks •   Tyler Atlas 3-pt. Hitch Toolbars •   Ramboc Field Ready Nurse Tanks •   Ramboc Twin Delivery Units •   Ramboc Anhydrous Ammonia Scales and Meters •   Patriot Applicators •   Tyler Fertilizer Spreaders •   Tyler Truck Mounted Fertilizer Spreaders •   Ramboc Fertilizer Spin Spreaders •   Pro 550 Slide-in Sprayer •   Eagle Truck Mounted Sprayer •   Tyler Titan Chassis (liquid system) •   Tyler Fluid-Air (Dry Applicator) •   Ramboc Flotation Chassis •   Ramboc Pull Type Air Machine (granular fertilizer) The Agriculture and Fishing Property (GST) Regulations describe property related to agriculture that are zero-rated under section 10 of Part IV of Schedule VI to the Excise Tax Act when supplied by way of sale. ... The following equipment falls within the requirements outlined in paragraph (1)(g) of the Agriculture and Fishing Property (GST) Regulations: •   Ramboc Anhydrous Ammonia Applicators •   Tyler Atlas 3-pt Hitch Toolbars •   Tyler Fertilizer Spreaders •   Ramboc Pull Type Air Machine (granular fertilizer) •   Eagle Truck Mounted Fertilizer Sprayer- truck mounted •   Patriot Applicators It has been determined that the following equipment does not meet the requirements outlined in paragraph (1)(g) of the Agriculture and Fishing Property (GST) Regulations and are therefore taxable at 7%: •   Ramboc/Simonsen Bulk Feed Bodies- used to transport/deliver •   Tyler Fertilizer tenders- used to transport/deliver •   Ramboc Twin Delivery Units- used to transport/deliver •   Ramboc Field Ready Nurse Tank- a part for an applicator •   Ramboc Anhydrous Ammonia Scales & Meters- self explanatory •   Tyler Truck Mounted Fertilizer Spreaders- truck mounted •   Ramboc Fertilizer Spin Spreaders- truck mounted •   Pro 550 Slide-in Sprayer- truck mounted •   Tyler Titan Floater Chassis- self explanatory •   Tyler Fluid-Air Chassis- self explanatory With respect to the Ramboc Flotation Chassis reference is made to the interpretation regarding the XXXXX. ...

L'organisateur de voyages inscrit majore le prix de la chambre d'hôtel (p. ex. 500,00 $ + 20 % = 600,00 $) et la fournit à un particulier non résident. ... L'organisateur de voyages inscrit majore le prix du voyage organisé (650,00 $ + 20 % = 780,00 $) et le fournit à un particulier non résident. ... L'organisateur de voyages inscrit majore le prix du voyage organisé (800,00 $ + 20 % = 960,00 $) et le fournit à un particulier non résident. ...