Search - 报销 发票日期 消费日期不一致

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. ... For example, a charity is resident in [Participating Province A] and [...] ...

12 March 1996 GST/HST Interpretation 11915-7[2]- GST Status of Provide Trade Schools Unedited CRA Tags ETA Sch V, Part III, 1 regulatory body; ETA Sch V, Part III, 1 vocational school; ETA Sch V, Part III, 6; ETA Sch V, Part III, 8                                                                         File: 11915-7(DRM)                                                                         Doc: 1168                                                                         Ref: V/III/6 & 8 XXXXX March 12, 1996 Subject: XXXXX I refer to the email transmission of March 10, 1995, from XXXXX XXXXX to Mr. ... Venne Director Special Sectors GST Rulings & Interpretations c.c.: J. ...

19 May 1995 GST/HST Interpretation 11645-5-2 (ms)- Rebate of GST Paid On Temporarily-Imported Commercial Goods                                                                         11645-5-2 (ms) May 19, 1995  XXXXX This is in reply to a telephone conversation between your audit officer, XXXXX and Susan Mailer, A/Manager, Imports Unit, on October 6, 1994, regarding the above-referenced subject. ... XXXXX c.c.: Susan Mailer             Mark Seigel             Patrick McKinnon, Administration & Enforcement Unit             XXXXX  XXXXX Sylvia Kovacs, Field Assessments, Customs, Trade Administration Branch, 5th Floor, Connaught Building ...

Schedules [...] and [...] to the agreement outline the activities and specific responsibilities of the physician. ... Schedule [...] lists the medical services to be performed by the physician relating to: • Management, treatment and disposition of all patients of the Department; • Arranging for the admission, consultation and disposition on patients; • Arranging follow-up of patients with family physicians and specialists; • Reviewing diagnostic test results; • Taking regular calls and giving advice to physicians from referring facilities; • Ensuring documentation is maintained on patients; • Providing medical direction to ambulance personnel; and • Participating in the development and implementation of departmental quality of care initiatives. ... Major responsibilities are listed in Schedule [...] to the agreement and include: • Managing the provision of patient care related to the Department: ­ Ensuring the provision of medical services in the Department by medical staff, residents and students through review, analysis and evaluation of the work of members of the Department; ­ Establishing, reviewing and revising policies, procedures and guidelines related to patient care; and ­ Providing advice on medical equipment acquisition, maintenance and disposal. • Education and teaching: ­ Delivery of medical education programs in the Department; ­ Delivery of continuing professional learning programs of the Department in cooperation with the [...]; ­ Defining and contributing to the teaching and instructional programs of other health care programs; ­ Ensuring that education and teaching activities complement patient care within the Department; and ­ Contribute to the development of regional, national, and international networks to attract high quality clinicians, educators and students and to facilitate professional development and collaboration. • Research: ­ Encourage, facilitate and support research activities of the Department; ­ Encourage and facilitate the acquisition of external grant funding; ­ Ensure that department members follow approved research protocols and administrative procedures as required; ­ Support and encourage the publication of research results in journals and presentations at professional seminars; and ­ Promote teamwork and collaborative research activity. • Quality management: ­ Coordinate the establishment of quality standards and indicators of patient care, monitor clinical performance and undertake appropriate corrective action to strive for the attainment of appropriate standards in patient care; ­ Ensure that the Department and its members comply with all policies, bylaws, rules and regulations, and standards established by accreditation bodies; and ­ Manage any complaints involving departmental members. • Professional human resources: ­ Assist in the development and ongoing review of a medical human resource plan; ­ Recruit new members of the medical staff; ­ Advocate for adequate resourcing of Department members; and ­ Provide mentoring and annual performance evaluation of Department members. • General management: ­ Participate in program planning, coordinate the implementation of new programs and services and assist in their evaluation; ­ Annually prepare a written report of the Department's activities; ­ Establish and periodically update departmental policies and procedures; ­ Represent the Department on committees as required; and ­ Other duties as required. ...

1 October 1996 GST/HST Interpretation 11680-7[4]- Application of Drop-shipment Provision to Supplies of Film Prints Unedited CRA Tags ETA 179(2); ETA 179(4)                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX                                                                                 File #: 11680-7(glr) XXXXX                                                                                 HQR0000124 XXXXX                                                                                 s. 179 ATTENTION: XXXXX I refer to XXXXX memorandum of August 7, 1996, regarding the possible application of the drop-shipment provisions in subsection 179(2) and (4) of the Excise Tax Act to supplies made by XXXXX to XXXXX. ... Jones' letters dated May 1, 1996 (File #: 11680-7(glr)), and June 6, 1996 (File #: 11680-7(glr)), on the same subject. ...

[Addressee] FILE: 153009 [Dear Client:] SUBJECT : [GST/HST INTERPRETATION] […][Whether a zero-rated supply of a Financial Service to a non-resident shareholder] This […][is about] whether […] (the Corporation) is making a zero-rated supply of a financial service to its non-resident shareholders. […]. […] […][The incoming submission] includes the […] analysis of various issues surrounding specific activities undertaken by the Corporation which relate to […] a zero--rated supply of a financial service being made by the Corporation to its shareholders. ... [The submission] suggests that this would arise with regard to the ongoing claim that the shareholders have against the Corporation as would be the case in a liquidation of the Corporation; and, 3) paragraph (b): * the operation or maintenance of … (an) account. ... If […] the Corporation is a “financial institution”, this section may zero-rate an otherwise exempt supply of a financial service, provided the supply is not excluded by paragraphs (a) to (e) of section 1, or by section 2, of Part IX of Schedule VI. […] If you require clarification with respect to any of the issues discussed […], please call me directly at 604-658-8526. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Dans cette lettre, les mots " bons " et " coupons " sont interchangeables. ... INTERPRÉTATION RENDUE Compte tenu des faits précités, nous rendons l'interprétation suivante: Les coupons en question sont des bons " autres bons " en vertu du paragraphe 181(4) de la LTA. ...

1 March 1996 GST/HST Interpretation 11895-1[9]- Payment of Patronage Dividends Unedited CRA Tags ETA Sch V, Part VI, 28; ETA 141(1)                                                                         File: 11895-1(on)                                                                         c.n. 1403(REG)                                                                         Sch. V/VI/28 & ss. 141(1) XXXXX March 1996 Subject: XXXXX (the Commission) I refer to the E-Mail of November 28, 1994, from XXXXX of your office addressed to Mr. ...

The scenarios presented in your request are as follows: Scenario 1 •     1 participant is a large business; the other 2 participants are small/medium-sized businesses. •     The operator is a large business. ... Scenario 2 •     1 participant is a large business; the other 2 participants are small/medium-sized businesses. •     The operator is not a large business. ... Scenario 3 •     All 3 participants are small/medium-sized businesses (none is a large business). •     The operator is a large business. ...

11 October 1996 GST/HST Interpretation 11680-7[2]- Application of Subsection 143(1) to Lease Transactions Unedited CRA Tags ETA 142(1)(b); ETA 143(1)                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 File #: 11680-7(dc) Para. 142(1)(b) & ss. 143(1) XXXXX XXXXX Dear Sir: I refer to your second request for an application ruling dated August 28, 1996, sent to Mr. ...