Search - 报销 发票日期 消费日期不一致

The [...] is valid for [...] and is purchased separately from the [Association] membership. [...] are delivered to recipients. 6. [...] may apply any time for member status. ... Membership fees vary from $[...] to $[...] depending on the applicant and the fee for [...]. 8. ... Once [...], the [Association] levies an administration charge against [...] if they request any changes to [...]. 10. ...

1 August 1998 GST/HST Interpretation 11705-6- Election for Streamlined Accounting — Quick Method Unedited CRA Tags ETA 227; ETA 168; ETA 177                                                                         XXXXX XXXXX XXXXX                                                                         General Operations Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate Policy and Legislation Branch Our unit received an e-mail on March 25, 1998 from the Business Window unit of the XXXXX Tax Service Office, concerning the Streamlined Accounting Quick Method (the "Quick Method") prescribed by the proposed Streamlined Accounting (GST/HST) Regulations (the "Regulations"). ... A "specified registrant" is defined in subsection 15(1) of the Regulations and generally excludes the following persons: •   accountants, or bookkeepers; •   financial consultants; •   lawyers (or law offices) •   actuaries; •   notaries public; •   listed financial institutions; •   audit services; •   tax preparation services, or tax consultants; •   local authorities designated as municipalities, or municipalities; •   not for profit public colleges, school authorities or universities; •   hospital authorities; •   charities; or •   non-profit organizations with at least 40% government funding in the year (i.e., qualifying non-profit organizations). ...

[cité 1]. [...] 6) Les patients ne passent pas la nuit au Centre et le Centre n'offre pas de soins palliatifs. 7) Les notes complémentaires à la fin des états financiers du Centre pour l'année qui se termine le [jj/mm/aaaa] indiquent que la totalité des revenus du Centre [...] 8) Selon l'Entente [...] 9) Le Rapport de [...] ... Exploitant d'établissement Le paragraphe 259(1) définit un " exploitant d'établissement " comme étant un organisme de bienfaisance, une institution publique ou organisme à but non lucratif admissible, sauf une administration hospitalière, qui exploite un " établissement admissible ". ... Ainsi, si le Centre, à titre d'exploitant d'établissement, effectue des " fournitures connexes " ou des " fournitures de biens ou services médicaux à domicile ", il pourrait également avoir droit à ce remboursement. ...

Excise and GST/HST Rulings Directorate 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 62279 Business Number: […] June 21, 2012 Dear [Client]: Subject: GST/HST INTERPRETATION […] [Dance instruction provided by a dance school] Thank you for your letter of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to courses of dance instruction provided by […]([…] [XYZ Dance School]). ... RULING REQUESTED […] […] you have asked us to […] provide a ruling to the effect that [XYZ Dance School] is a vocational school and that the supplies of dance instruction provided by [XYZ Dance School] are exempt supplies of vocational courses pursuant to section 8 of Part III of Schedule V to the ETA. ... The CRA does not consider courses in the following to develop or enhance a student's occupational skills: * sports * games * hobbies; or * other recreational or cultural pursuits, that are designed for personal interest. ...

We understand that the Corporation is currently engaged in business as […]. ... As part of the Service, the Corporation would: * obtain the required credit information from the Buyer; * complete the financing application form and submit the application to the Lender; * ensure the […] [Product A] is free of liens and similar encumbrances; * issue payment to the Seller for the amount financed once the financing application is approved and accepted by the Lender and the funds are transferred to the Corporation; and * provide any additional information or further assistance to the Buyer or the Seller. ... You provided two sample Contracts with your letter for our review: Contract 1, […], used by […] (Lender1); and Contract 2, […], used by […] (Lender2). ...

[Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5] [Addressee] Case Number: 165420r [Dear Client:] Subject: GST/HST INTERPRETATION Application of GST/HST to new home warranty insurance […] Further to […][your request] regarding the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the issuance of home warranty insurance […] by […](the Insurer) in the provinces […] for the period […] […]. ... Our understanding of the facts, […]. [INTERPRETATION GIVEN]: […], paragraph (a) of the definition of an insurance policy in subsection 123(1) includes a policy or contract of insurance (other than a warranty in respect of the quality, fitness or performance of tangible property, where the warranty is supplied to a person who acquires the property otherwise than for resale) that is issued by an insurer. ... Based on the facts […], we understand that […] the Insurer enters into agreements (Builder Agreement) with builders of these new homes. ...

La TVH s'applique dans les provinces participantes aux taux suivants: 13 % en Ontario et 15 % au Nouveau-Brunswick, à Terre-Neuve-et-Labrador, en Nouvelle-Écosse et à l'Île-du-Prince-Édouard. ... Nous comprenons que les faits que vous nous avez donnés sont les suivants (Footnote 1) […]: 1. ... Il s’agit donc d’une entreprise puisqu’elle est assimilable aux termes « toute affaires quelconques » tel qu’indiqué dans la LTA. ...

When the purchase order for excavator #2 was drawn up, the cash price was shown as $[…] plus a registration fee of $[…] for a total of $[…]. ... An amount of $[…] was deducted as still owing to the Manufacturer, leaving a trade-in allowance of $[…]. The amount of $[…] was the total of two amounts- $[…] “plus PST & GST”. ...

8 June 1995 GST/HST Interpretation 11945-6- Demande de services d'aide juridique et frais de 20 $ Unedited CRA Tags LTA Ann. ... Ainsi, l'article 62 de la Loi sur l'aide juridique se lirait comme suit: "... cette personne est tenue d'acquitter, pour l'étude de sa demande, les frais au montant fixé par règlement.... ... D'Abramo             A. Belyea             D. Moore             Boa Tran ...

Notre réponse aux questions concernant " XXXXX " est annexée. ... La dernière exigence concernant la " durée de la première occupation " est énoncée au sous-alinéa 256.2(1)(a)iii) de la définition " habitation admissible ". ... Circonstances particulières: Le paragraphe 256.2(8) prescrit une alternative pour répondre aux exigences relatives à la " durée de la première occupation ". ...