Search - 微信撤回和删除的区别 官方

8 February 1995 GST/HST Interpretation 11845-1[8]- Food Ingredient- Yeast Lactase Unedited CRA Tags ETA Sch VI, Part III, 1                                                                         February 8, 1995 11845-1(PDL) CN1072  XXXXX I am responding to your telephone conversation of January 19, 1995 with Pamela Lafrance regarding the application of the GST to a food ingredient referred to as yeast lactase. ... Vermes A/Manager Tax Policy Goods and Health Care GST Policy and Legislation c.c.: District I & S Manager  XXXXX P. ...

5 January 1995 GST/HST Interpretation 11845-2[2]- Bale Processors Unedited CRA Tags SOR/91-39                                                                         January 5, 1995 11845-2 CN 972  XXXXX I am responding to your E-mail message dated November 25, 1994, sent to Pamela Lafrance, requesting clarification of the application of GST to bale processors. ... Yours truly, Enikö Vermes A/Manager Goods and Health Care Services GST Policy and Legislation. c.c.: District I & S Manager  XXXXX P. ...

1 September 1996 GST/HST Interpretation 11725-8[1]- Expenses Incurred by Private Lawyers Who Supply Legal Services to Legal Aid Services Which Are Non-government Entities Unedited CRA Tags ETA 178                                                                         File: 11725-8 XXXXX                                                                                 Doc: 4562 XXXXX Gentlemen: I refer to my letters of August 30, 1990, November 19, 1990 and January 21, 1991 to you concerning expenses incurred by private lawyers who supply legal services to legal aid services which are non-government entities and in particular to XXXXX[.] ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: XXXXX XXXXX XXXXX XXXXX XXXXX c.c.:      Bao Tran ...

. / 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 have submitted a sample copy of an insertion order […] dated [mm/dd/yyyy], which reflects the charges for the advertising services and the HST charged. ... In addition, GST/HST Memorandum 4.5.3, Exports – Services and Intellectual Property, describes the exclusions for zero-rating under section 7 of Part V of Schedule VI. ...

. / 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. ... Your client, a registrant for GST/HST purposes, (the "Purchaser") is situated in [...] ... Specifically, the supply of the IPP is deemed to be made in a province if: a) in the ordinary course of its business the supplier obtains an address that is: • a home or a business address in Canada of the recipient if the supplier obtains only one such address, or • if more than one such address is obtained, the home or business address in Canada of the recipient that is most closely connected with the supply, or • if the supplier does not obtain a home or business address in Canada of the recipient, any other address in Canada of the recipient that is most closely connected with the supply, and b) the address is in the province, and c) the IPP can be used in the province. ...

29 September 1998 GST/HST Ruling HQR0001213- Sale of Residential Complex Unedited CRA Tags ETA 123; ETA 165; ETA 221; ETA 222; ETA 257                                                                         GST/HST Rulings and Interpretations  Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, ON K1A 0L5 XXXXX XXXXX Case: HQR0001213 Attention: XXXXX September 29, 1998 Subject: GST/HST APPLICATION RULING XXXXX- Sale of Residential Complex Dear XXXXX This is in reply to your letter to XXXXX TIS Centre concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transaction described below. ... The recipient is required to file form GST 60 " Goods and Services Tax Return for Acquisition of Real Property " with the Minister of National Revenue to account for the tax. ...

The Department has a policy entitled " Tax Liability of Purchases and Supplies Made by a Joint Venture Participant on behalf of Non-Electing Joint Venture Participants ", Policy Number P-139. ... The Department also has a policy on " Remittance of Tax by a Third Party ", Policy Number P-131. ...

The following is a summary of each scenario for which you have provided documentation and directed your questions to: •   Sample 1    (Life Lease Purchase Plan) This is an occupancy agreement for the privilege of occupying an apartment for life or 21 years, whichever is shorter and does not create an interest in the real estate. •   Sample 2    This is also an occupancy for life until death or transfer to the nursing home. It does not create an interest in the real estate. •   Sample 3    This is a lease agreement under The Short Forms Leases Act of Ontario. ... For example: i) purchase of a debenture (i.e. an unsecured interest), ii) purchase of coop share, or iii)prepayment of rent for a 21 year period less a day (i.e. $700 per month X 12 X 21 years = $176 000). ...

17 May 2016 GST/HST Interpretation 177202- Documentation requirements [for vendors to make taxable supplies relieved of the GST/HST to Indians] Unedited CRA Tags Indian Act: 87, TIB-039r GST Administrative Policy — Application of GST to Indians: Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... INTERPRETATION REQUESTED We understand that you are enquiring as to why the Canada Revenue Agency (“the CRA”) requires an Indian to provide documentary evidence of their registration as an Indian under the Indian Act, as explained in the CRA’s GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians (“TIB B-039”), in order to make purchases of property and services on a tax relieved basis. ... The vendor must make a notation of the following information on the invoice or other sales document that will be retained by the vendor: * where the Indian shows the original status card, the registry number or the band name and family number (commonly referred to as the band number/treaty number) found on the card; * where the Indian shows the original TCRD, the registration number and the expiration of the TCRD. ...

. / 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. ... [INTERPRETATION REQUESTED] The [...] has encountered situations where GST/HST-registered farmers are no longer using their land for the purpose of farming. ... Section 11 of Part I of Schedule V exempts an individual's supply of farmland deemed to be made under subsection 190(2) or 207(1) where: * the farmland was used by the individual in a commercial activity that is the business of farming; * the farmland was not used, immediately before the time of the deemed supply, in a commercial activity other than the business of farming; and * immediately after the time of the deemed supply, the farmland is for the personal use and enjoyment of the individual or a related individual. ...