Search - 报销 发票日期 消费日期不一致

The XXXXX Board accepts delivery of XXXXX at the following sites: •   XXXXX; and •   specified delivery point(s), namely: •   XXXXX; and •   XXXXX. 3. ...

23 September 1996 GST/HST Interpretation 11640-3[8]- Services Provided to Refugee Claimants Unedited CRA Tags ETA 123(1) non-resident; ETA Sch VI, Part V, 9; ETA Sch VI, Part V, 23; ITA 250(1)(a)                                                                         Telephone #: (613) 954-8585 Fax #: (613) 990-1233 XXXXX                                                                                 File #: 11640-3(glr) XXXXX                                                                                 ss. 123(1) XXXXX                                                                                 Sch. ... Attached for your information is a copy of Policy Statement P-086 entitled " Meaning of 'Non-Resident' " as it applies to individuals". ...

You have asked […], whether the parties are eligible to use the election under section 167 of the Excise Tax Act specifically in one of the […] situations, details of which are described below. ... As consideration for the rights granted under the Franchise Agreement, the agreement requires an initial franchise fee of $[…] and royalty fees of […]% of gross sales. ... Consideration for this property and service is payable as [#] installments of $[…] plus any balance due. ...

The Charity currently has [#] [camps]: […][list of location of camps] 6. ... [Camp] seasonal program staff members participate in a pre-season training program. […] 14. […] 15. ... The factors the CRA takes into consideration in determining whether a recreational or athletic activity or program is intended to be provided primarily to individuals who have a disability include: * The purpose of the organization/program as set out in its governing documents; * How the organization/program is promoted or advertised; * The nature of the activities provided; * The qualifications of instructors/staff; * The ratio of staff to participants; * Whether healthcare services are provided as part of the program; * The nature design and use of the facilities; and * How participants in the program are selected. ...

The association also provides information about XXXXX medicine and provides referrals to member XXXXX doctors across Canada. •   Members of the Association receive: •   a Guide to the Ethical Conduct of XXXXX Physicians; •   Standards of Practice that have been developed by the association; •   the association's quarterly newsletter, XXXXX, which provides a forum for sharing knowledge and information among members; •   a complimentary subscription to the XXXXX[;] •   a special discount to the XXXXX[;] •   a membership directory; •   brochures and promotion material for member's use at cost. ... The association develops and implements public relation strategies with regards to government, the public and other professions; •   a political link between the profession and federal government •   a common forum where members can share and exchange information with suppliers and business contacts at the annual general meeting; and •   a vote at the annual general meeting or any special meetings called by the Board of Directors. •   Annual dues are as follows: XXXXX[.] •   Membership in the Association is not necessary in order for individuals to maintain their professional status. ... These are, in summary: •   an indirect benefit intended to accrue to all members (whether or not all members, or only a few, actually do benefit from it); •   investigation, conciliation and similar services for settling disputes among members; •   the right to vote and participate in meetings; •   the right to purchase property or services at their fair market value; •   the right to membership discounts, where the total value of the discounts is insignificant (i.e. less than 30%) relative to the membership dues; and •   newsletters, reports and publications that are insignificant in value relative to the membership fee or that contain information on the body's activities and financial status and that may be significant in value but for which no fee is normally charged to non-members. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The selling price includes the HST at 13%, the GST/HST new housing rebate, the Ontario new housing rebate and the RST transitional new housing rebate. • Possession and ownership of the residential complex transfer to the individual after June 30, 2010. • Construction of the residential complex is 70% complete as of July 1, 2010. Interpretation Requested You are requesting confirmation of the following: • the consideration payable for the residential complex is $383,139.53; • the HST payable is $49,808.14; • the GST/HST new housing rebate is $4,212.21; • the Ontario new housing rebate would be $22,988.37; and • the RST transitional new housing rebate would be $5,747.09. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... PCO will then contract in its own name with service providers for the following: • the provision of technical advice on design of marketing research; • to conduct market research, surveys and pilot projects; • program design; • the provision of artwork, graphic arts, lithography, photography, printing, sound and film art work; • the provision of multi-media advertising (e.g. on-air advertising on television and radio, advertising space in Canadian edition magazines and newspapers, and advertising using flyers/inserts, billboards and murals; and • promotional items XXXXX. ... The following are a list of factors the Canada Revenue Agency considers when determining whether a non-resident is carrying on business in Canada for GST/HST purposes: • the place where agents or employees of the non-resident are located; • the place of delivery; • the place of payment; • the place where purchases are made or assets are acquired; • the place from which transactions are solicited; • the location of assets or an inventory of goods; • the place where the business contracts are made; • the location of a bank account; • the place where the non-resident's name and business are listed in a directory; • the location of a branch or office; • the place where the service is performed; and • the place of manufacture or production. ...

. / 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. ... Background The [...] [(Association A)] is [...]. The [...] [(Association B)] is [...]. As key planners in the health care field, [Association A] and [Association B] are [...]. ...

The goals of the course include: •   XXXXX  XXXXX  XXXXX  XXXXX 15) The course covers the following topics: •   XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX  XXXXX 16) The XXXXX course for builders, renovators, inspectors, and designers and is offered i XXXXX sessions. ... The certificates state: •   " XXXXX- This is to certify that XXXXX has successfully completed the requirements for the XXXXX •   XXXXX This certifies that XXXXX has successfully completed this training program." •   " XXXXX This certifies that XXXXX has successfully completed this training program. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Under this plan, the Company offers the following services along with the cabin rental: •   parking in a supervised parking lot •   boat launch ramp service •   wharfage XXXXX •   concierge services, including hauling luggage, getting bait and ice, and gassing up boats. ... Yours truly, Jacqueline Russell, CGA Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/11/23 — RITS 82476 — XXXXX Printed Materials ...