Search - 报销 发票日期 消费日期不一致

>>Researches insurance products. • Presents product offerings. • Provides Client with a copy of the disclosure material (an information folder), including the contract provisions. • Explains contract terms. • Answers Client's questions. • Assists Client in completing application for insurance. • Reviews application and ensures it is complete, and forwards the completed application to the insurer. • Ensures that all requirements are satisfied so that the Client can obtain the insurance. • In some cases, collects the first premium and forwards to insurer with application. ... The functions performed by the Advisor prior to the issuance of policy: • Same as Example 1. • Works with Client to develop an employee benefit plan, which includes explaining the various options • Solicits proposals from a number of insurers for the particular insurance product. • Assists in explaining the insurance policy to the employees as required. ... >>Conducts Client needs assessment. • Identifies opportunities for insurance product sales, including initial screening for Client insurability and eligibility for certain products. • Researches insurance products. • Presents product offerings. • Provides Client with a copy of the disclosure material (an information folder) including the contract provisions. • Explains contract terms. • Answers Client's questions. • Assists Client in completing application for insurance. • Reviews application and ensures it is complete, and forwards the completed application to the insurer. • Ensures that all requirements are satisfied so that the Client can obtain the insurance. ...

Scenario 1 •   XXXXX is resident in XXXXX and is registered for GST/HST purposes XXXXX[.] •   XXXXX creates both doorway /search pages and unique Web sites pertaining to a given product or service XXXXX[.] •   Dar-Ray submits the pages or Web sites to various search engines in hopes of attracting potential customers. •   XXXXX receives a commission XXXXX if someone goes through its search pages or Web site to access the website XXXXX or XXXXX. •   XXXXX receives a commission only if a person XXXXX redirects uses a service or purchases a product from the other Web sites. •   XXXXX[.] Scenario 2 •   Using the same marketing techniques as described in Scenario 1, Web site owners offer to pay a set rate XXXXX for people XXXXX redirects from XXXXX or search pages to it's client's Web site. •   In order to receive the set rate, the person redirected from XXXXX Web site must actually enter the XXXXX Web site(s) beyond the welcome pages. •   XXXXX[.] •   XXXXX[.] ... Also enclosed is GST/HST Memoranda Series Section 4.5.3, Exports — Services and Intellectual Property. ...

Such features and adaptations may include: •   lowered floor; •   extended side sliding door for increased entry height; •   removable front seats; •   modified suspensions; •   swing away manual ramp; •   remote control for door and ramp; •   fold out power ramp; and •   hand controls. ...

. / 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. ... We understand the following background: • [...] (the "Company") is a Canadian, commercial, [...] corporation registered for the GST. • The Company entered into an agreement with a non-resident service supplier for the refurbishment of equipment that is used in the Company's commercial activities. • The non-resident service supplier is registered for the GST. • The Company's equipment is transported to the registered, non-resident service supplier's location outside Canada where the refurbishment service is performed. • Upon completion of the refurbishment service, the Company's equipment is returned to Canada by the registered, non-resident service supplier who acts as the importer of record and is responsible for paying the assessed import duties and other taxes, including the GST. ... • If the registered, non-resident service supplier is not entitled to an ITC in respect of the GST paid, is the Company able to use section 180 of the ETA? ...

3 February 1997 GST/HST Interpretation 11640-4[2]- Export of Tangible Personal Property Unedited CRA Tags ETA Sch VI, Part V, 12                                                                         File #: 11640-4(glr)                                                                         February 3, 1997 Thank you for your E-mail message of January 21, 1997, on the above-referenced subject. ...

XXXXX clients are also offered the following options: •   additional on-line storage space; •   more data storage (off-line); •   monthly or daily back-up services; •   e-mail enhancements, such as virus scanning and SPAM filtering; •   domain management; •   statistical analysis tools such as statistical tracking; and •   added bandwidth. ...

Based on your letter and the documentation, we understand that: 1. […] (the Corporation) is proposing to set up a subsidiary, […] (the Agency), which would be regulated and licensed provincially as an insurance agent. 2. The Agency would enter into a proposed […] Agreement (the Proposed Agreement) with an insurance company that would be authorized under the laws of Canada to carry on an insurance business. […]. 3. […][Terms of the agreement]. 4. ... The Proposed Agreement provides that, in consideration for the fulfilment of the Agency’s responsibilities […], fees will be paid in accordance with each […] exhibit. […]. ...

The price is XXXXX in 1994 dollars to be paid in a series of payments starting with an advance before the agreement is signed followed by payments: •   on submission of certified design drawings •   on completion of successful pre-trip system check •   on mobilization of the schnabel and shipping saddles on XXXXX property •   on delivery of each of [(]XXXXX RSGs) 5. ... XXXXX shall provide all railway cars and arrange for rail transportation by XXXXX of the schnabel and RSGs including being responsible for •   obtaining all railway clearances, permission and approval for the transport by rail of the schnabel, •   satisfying all conditions imposed by any railway company, •   paying all railway freight charges including line haul charges and special train charges, •   establishing the route, and •   any modification or improvement to track or the right of way, all at XXXXX own expense; 7. ... The insurance taken out by XXXXX is to include: •   general liability insurance for damage because of bodily injury including death of any person caused by the schnabel; •   property damage insurance for direct physical loss up to full replacement cost of the schnabel; •   workers' compensation or similar XXXXX insurance; •   contractor's equipment insurance to cover equipment used in performing XXXXX responsibilities; •   automobile third party liability insurance to cover all motor vehicles owned, hired or used by XXXXX for all claims for bodily injury including property damage and passenger hazard with limits of not less than XXXXX per occurrence. 9. ...

1 October 1996 GST/HST Interpretation 11640-3[9]- Application of the GST to Telemarketing Services Supplied by a Non-resident Corporation Unedited CRA Tags ETA Sch VI, Part V, 5; ETA Sch VI, Part V, 7 XXXXX XXXXX XXXXX XXXXXATTENTION: XXXXX Telephone #: (613) 954-4585 Fax #: (613) 990-1233File #: 11640-3(glr) HQR0000126 s. 123, 132, 142 Sch. ... XXXXX requested a review of his proposed interpretation letter to XXXXX I understand that: •   XXXXX is a non-resident corporation incorporated in XXXXX[.] •   XXXXX provides XXXXX services on behalf of XXXXX throughout XXXXX[.] •   XXXXX contracts with a Canadian company, XXXXX located in XXXXX, to provide telemarketing services. •   These telemarketing services consist of XXXXX contacting people throughout XXXXX to solicit orders for XXXXX[.] When telemarketing calls are successful, they are relayed to the appropriate office in XXXXX and the applicable XXXXX is carried out by the operator responsible for that market. •   When XXXXX invoices XXXXX for the supply of the telemarketing services, the totals are shown in XXXXX XXXXX pays for these services in XXXXX[.] •   Although XXXXX has an administrative office in XXXXX all the services are performed in XXXXX and all revenue is generated in XXXXX[.] ...

. •   How does a particular APS treat the subject of upgrades? •   Is there a separate agreement between the builder and purchaser detailing the nature and cost of upgrades? ... Cahill Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate Encl.: Legislative References: ETA s 123(1), s 234(1), s 254, ss 262(2) References: Section 19.1 " Real Property and the GST/HST " of the GST/HST Memoranda Series Section 19.3.1 " Rebate for Builder-Built Unit (Land Purchased) " July 1998, of the GST/HST Memoranda Series CCRA Guide " GST/HST New Housing Rebate " rev. 2001 XXXXX XXXXX XXXXX XXXXX CCRA Policy Paper P-077R rev. Apr./98 " Single and Multiple Supplies " CCRA Policy Paper P-052 issued Mar./93 " Amounts Eligible for Section 254 ["] XXXXX NCS Subject Code(s): I-11870-4 b.c.c.: Quality Assurance ...