Search - 报销 发票日期 消费日期不一致

Statement of Facts Based on your faxes of August 4, 2008, and February 2, 2011, and our telephone conversations of [...], we understand that: • [...] (the Company) is incorporated under the laws and jurisdiction of [...] ... The Company has not made a joint application with a distributor to use the Method. • The Company sells its exclusive products [...] through independent sales contractors (the Contractors) who, in turn, sell the products to purchasers. ...

You have provided us with the following documents: • XXXXX • A letter from XXXXX stating that XXXXX had remitted GST in error in respect to Surcharge Fees received pursuant to agreements with ABM suppliers as well as the application for the rebate (the Letter); • The XXXXX Agreement entered into XXXXX between XXXXX and XXXXX (the Agreement); • The XXXXX Agreement entered into XXXXX between XXXXX and XXXXX As both agreements contain essentially identical provisions, the tax status of the supplies provided by XXXXX to XXXXX and to XXXXX will be the same. ... It does not include the power source or communication link. • "ABM Services" is defined as the services set out in XXXXX. • XXXXX. • "XXXXX Sites" is defined as XXXXX locations as set out in XXXXX. • "Interchange Charge" means the payment collected by XXXXX from the Switch Connector for each completed transaction. • "Surcharge" means the payment collected by XXXXX from each account from which funds are withdrawn as part of each transaction completed using the ABM Equipment. • "Switch Connector" means the entity that provides access to a payment network such as XXXXX. 5. ... XXXXX of the Agreement provides that XXXXX will: • prepare the sites, including electric power source and communication link; • perform ABM Services; • allow XXXXX access to the ABMs for the installation of ABMs and the performance of ABM Services, and • provide security for the sites. ...

(the Company) is incorporated under the laws and jurisdiction of the province of [...] and is located in [....]. ... The amount of the deduction is equal to the difference between the HST calculated on: • the Price of the exclusive product at the time the Company supplied the exclusive product to the Contractor, (i.e., 13% of $300 = $39 HST); and • the consideration paid by the Contractor (i.e., 13% of $0 = $0). ... The amount of the deduction is equal to the difference between the HST calculated on: • the Price of the exclusive product at the time the Company supplied the exclusive product to the Contractor (i.e., 13% of $350 = $45.50 HST); and • the consideration paid by the host (i.e., 13% of $50 = $6.50). ...

14 March 1996 GST/HST Interpretation 11650-1[4]- Eligibility to Claim Input Tax Credits Unedited CRA Tags ETA 170                                                                         Telephone: (613) 954-8585                                                                         Fax: (613) 990-1233                                                                         11650-1 (pl) Section 170 XXXXX March 14, 1996 Dear XXXXX This is in reply to your memorandums dated July 14, 1995 and July 27, 1995 from XXXXX respectively of your office concerning the eligibility by XXXXX to claim input tax credits ("ITC's") on the GST paid on the construction costs of a waste water treatment plant. ... Statement of Facts: Our understanding of the relevant facts presented by XXXXX are as follows: •   XXXXX a GST registrant, is a wholly-owned subsidiary of XXXXX. ... Jones Director General Applications Division GST Rulings and Interpretations Attachment GAD #: 1355 (REG) c.c.: M. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... For your convenience, find enclosed a copy of GST/HST Memorandum 1.4, Goods and Services Tax Rulings and GST/HST Policy Statement P-208R, Meaning Of " Permanent Establishment" In Subsection 123(1) Of The Excise Tax Act. ... Smith Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/05/26 — RITS 51850 — [Contracts Where a Joint Venture Election Has Been Made] ...

Situation # 1 1. A Canadian company (CANCO-A) has contracted with a company operating in the XXXXX (the XXXXX customer) whereby CANCO-A has agreed to design, construct, maintain and host an Internet website for the customer; 2. ... Situation # 2 1. In this situation, XXXXX has been contracted by a company in the XXXXX (the XXXXX customer) to construct, maintain and host a web site; 2. ... Interpretation Given Based on the information provided and the assumption that the XXXXX customer and the XXXXX customer owns the website, the following supplies are considered to be supplies of services for GST/HST purposes: •   Constructing a website or providing a customized software solution, where the client owns the website upon completion; •   Website maintenance (upgrading software, fixing bugs, updating data, etc.), where the supply consists of technical services associated with a website owned by the client; and •   Website hosting. ...

.), the TCC included the following in its decision: "... The materials used for building a house are thereby converted from chattels into land, and so automatically pass out of the ownership of the person who owned them as chattels and become the property of the owner of the land to which they are attached... ... In Will-Kare Paving & Contracting Ltd. v. Canada (Will-Kare Paving & Contracting Ltd. v. ... In Will-Kare the majority of Supreme Court of Canada (SCC) held: "... the plant was used primarily in the manufacturing or processing of goods supplied through contracts for work and materials, not through sale. ...

It further provides that the transportation consortium will manage and administer all home-to-school-to-home transportation, school-to-school transportation, and special needs transportation within the Boards' jurisdiction. d) Subparagraph [...] requires the transportation consortium to enter into common contracts with transportation service providers. e) Paragraphs [...] provide for the supervision of the transportation consortium by a management committee (CMC). [...]. The day to day management of the transportation consortium would be provided by a General Manager. [...]. f) Paragraph [...] mandates the transfer of each Board's transportation staff to the transportation consortium. [...]. g) Paragraph [...] provides that the costs associated with the management of the affairs of the transportation consortium and the cost responsibilities of each Board shall be as set out in Schedule [...]. h) Paragraph [...] confirms that the transportation consortium shall provide transportation services in accordance with the Boards' transportation policies. ... It further provides that [...]. l) The remainder of Schedule [...] to the agreement sets out the formulae to be used to calculate each Board's share of the management, administration and transportation costs of the transportation consortium. m) Schedule [...] to the agreement describes the make up, roles and responsibilities of the CMC. n) Schedule [...] to the agreement sets out the roles and responsibilities of the General Manager. o) Schedule [...] to the agreement provides some specific duties of the General Manager including: [...]. p) Schedule [...] to the agreement describes the mediation and arbitration procedures to resolve any dispute which arises between the Boards. q) [...] is a graphic entitled [...]. 5. ...

The current sources of revenue for the Corporation (both the School and XXXXX) are as follows: The School •   Registration Fees •   Tuition Fee •   Tools and Supplies      (Note: There are three teaching sessions per year with between 4 to 10 students per session. As the number of students can vary, it is not possible to predetermine the exact revenue from the School.)      XXXXX- Sales of pet supplies and grooming supplies to the public •   Sales of grooming services to the public.      ...

12 March 1996 GST/HST Interpretation 11680-4[1]- Implications of Non-Resident Call Centres in Canada Unedited CRA Tags ETA 142                                                                         Telephone No.: (613) 957-8224                                                                         Fax No.: (613) 990-3602                                                                         File No.: 11680-4 XXXXX March 12, 1996 Subject: GST Interpretation: Implications of Non-Resident Call Centres in Canada Dear Mr. ...