Search - 报销 发票日期 消费日期不一致

[the customer's] fridge as consumption normally takes place over the course of the next [...] days [...]; • The entire supply of the meal packages which use a [...] process will be further cold packed in a [...]. ... Appendix [...] of the submission is [listing of meal selections] Appendix [...] is [...] ... (includes HST) 2) Price shown with HST extra Price [...]% Price shown as HST & Delivery Separately includes delivery Taxes Total Alternative (A): Breakfast, Lunch Dinner $[...] [...] $[...] ...

Schedule [...] to the Sublease identifies the leased premises as Unit [...] within Lot [...], [...], Province of [...]. ... The Schedule to Schedule [...] depicts the location of Unit [...]. It shows that Unit [...] is located in Building [...] on Lot [...], which consists of four units ([...] through [...]). ... In addition, Unit [...] is located in Building [...], which consists of [...] units (numbered [...] through [...]). ...

. / 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. ... Issue 1 – Third Party pension expenses incurred by a participating employer of a pension plan SCENARIO: * […] ([…] [The Corporation]) is a registrant and a “participating employer” as defined in subsection 172.1(1). * The [Corporation] Pension Plan (the “Plan”) is a registered pension plan that governs a person that is a trust, and the trust is a “pension entity” of the Plan as defined in subsection 261.01(1). The pension entity is resident in Canada and a selected listed financial institution. * [The Corporation] entered into contracts with non-resident third parties (e.g., […] ([…] [A Co]) and […] ([…] [B Co])) to supply investment management services relating to “pension activities” (Footnote 1) of the Plan. ...

DOCUMENTS PROVIDED The summary of background facts in the next section is based on the following documents and correspondence: […][listing of documents submitted] SUMMARY OF BACKGROUND FACTS Key Services Provided and Ultimate Transaction * A summary of the key features in the foregoing documents, that would be relevant to the characterization of the services provided to the Company by the Service Provider, is set out in the attached […]. * The documents submitted […] relate to the services that the Service Provider agreed to provide to the Company in connection with a potential disposition of the Company's financial services operations, either by way of a sale of receivables, or a sale of […] shares, as well as entering into a […] program with a purchaser […]. * According to the Purchase Agreement […], the ultimate transaction took the form of a sale of assets of the Business, consisting of the […] Activity, the […] Products Activity and the […] Program (the Transaction; capitalized terms have the meaning set out in the Purchase Agreement; "transaction" in lower case refers to potential transactions in general, with respect to which the Service Provider was engaged). * While there are many descriptions of the Service Provider's role in the various documents, key elements of the descriptions may be summarized as follows: 1. Acting as a financial advisor, advice re evaluation of strategic alternatives including structure of the Transaction […] as demonstrated by: […]. 2. Assistance in searching for a purchaser […] and organizing the bidding process, including ongoing liaison and co-ordinating visits, as demonstrated by the following: […]. 3. ...

1 March 1996 GST/HST Interpretation 11895-1[11]- Clarification of Departmental Interpretation of Subsection 141(1) of the Excise Tax Act (the Act) as it Applies to Operations of Commissions Unedited CRA Tags ETA 141(1); ETA 169(1)                                                                         File #: 11895-1(on)                                                                         c.n. 2431(GEN)                                                                         Sch. V/VI/28 ss. 141(1) & 169(1) XXXXX March 1996 Dear XXXXX I refer to your letter of August 30, 1995, seeking clarification of our interpretation of subsection 141(1) of the Excise Tax Act (the Act) as it applies to operations of XXXXX commissions. ...

The classes of members are as follows: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX The Association has not collected GST/HST on its memberships. ... XXXXX $XXXXX •   One complementary pass to the Symposium •   Signage •   Recognition of the sponsor's logo in printed material •   Opportunity to display the sponsor's promotional material XXXXX $XXXXX •   Recognition in binder materials, signage and in printed material for the sponsorship of any of the following: •   A coffee break •   Morning speaker •   A break-out panel sponsor •   Debate session sponsor •   Afternoon speaker. ... The XXXXX will provide: •   Program administration; •   Marketing; •   Desktop design of conference brochure; •   Sales and registration; •   Conference coordination; and •   Post event management. ...

You […] asked […] whether […] supplies of certain yogurt based products are zero-rated or excluded from zero--rating under one of the paragraphs of section 1 of Part III of Schedule VI to the Excise Tax Act (ETA). ... That is, the products are not homogenous.[…], the Company stated that three of its products […] contain […]%,[…]% and […]% yogurt by weight. ... We note that […] products […] contain greater than 50% yogurt by weight. […] these products are characterized as yogurt and are zero--rated for GST/HST purposes provided that they are not sold from an establishment within the store which would result in supplies of such products being taxable under paragraph 1(q). ...

. / 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. ... From your telephone conversations we understand the following: • You purchased an on-line voucher for a [...] deal for the promotional price of $138.00 for a [...] deal regularly valued at a higher amount (the amount of $200 was discussed for purposes of the example). • The voucher was redeemed at a [...] retailer for a [...] deal. • In addition to the [...] deal, [...] were purchased and paid in cash- $27.00 • The tax charged was $29.51 (13% x $227.00) • The voucher states that tax [...] will be based on the regular price of the [...]. • You feel that the amount of tax that should have been paid at the time of redemption is; $21.45 ([$138.00 + $27.00] x 13%) Interpretation Requested In addition to receiving general information on the treatment of on-line vouchers, you would like to know the correct amount of tax to be charged on the voucher redemption described above. ... A gift certificate is a device (e.g. voucher, receipt, ticket): • that usually has a monetary value or is for a supply of property or service, • that can be redeemed on the purchase of property or a service from a particular supplier; i.e. the supplier agrees to accept the device as consideration, or a part thereof, towards the purchase of property or a service, • for which consideration was given, and • that has no intrinsic value. ...

You have stated that the Charity has a permanent establishment in the following provinces: • Ontario, • Nova Scotia, • British Columbia, • Alberta, • Manitoba, • Saskatchewan, • New Brunswick, • Prince Edward Island, and • Newfoundland and Labrador. ... The provincial rebate factor for a charity resident in: • Ontario is 82%. • Nova Scotia is 50%. • New Brunswick is 50%. • Newfoundland and Labrador is 50%. • Prince Edward Island is 35%. ... To determine the provincial part of the HST, multiply the HST paid or payable by: • 7/12 for those purchases taxed at 12%; • 8/13 for those purchases taxed at 13%; • 9/14 for those purchases taxed at 14%; • 8/14 for those purchases taxed at 14% before the 2008 rate change; or • 10/15 for those purchases taxed at 15% after the 2010 Nova Scotia rate change. ...

According to the […] (Pension Plan Rules): • […] there shall be paid from the Fund: (i) the costs of administering the Plan and the Fund, and (ii) all pensions, lump sums, refunds and interest to be paid under the Plan. • […] outlines certain fees and expenses that shall be paid by the Company to the extent they relate to the […] provisions […]. • […], the Company shall pay into the Fund such amounts […], to enable the Fund to provide for payment of all pensions, lump sums, refunds, interest and administrative costs required to be paid under the Plan. 3. ... This amount was comprised of $[…] of GST and $[…] of PVAT. The pension rebate claimed amounted to $[…]. 5. […]. 6. ... The December 2010 fiscal year is not the first fiscal year of the Trust. 9. […]. ...