Search - 报销 发票日期 消费日期不一致

Vous voulez également savoir ce qui arrive au niveau de la taxe d'accise lorsque des marchandises assujetties à la taxe d'accise sont vendues à un client étranger par un fournisseur canadien qui ne détient pas une licence " E " et que ces marchandises sont retournées au Canada et sont dédouanées aux termes des positions tarifaires 98.13 et 98.14. ... Le mémorandum stipule qu'un fournisseur canadien qui ne détient pas une licence " E " sera tenu de payer la taxe d'accise relativement à ses marchandises retournées à un montant égal à tout remboursement (N15) qui était accordé lorsque les marchandises étaient exportées du Canada. ... Il semble que lorsque le mémorandum D et le règlement ont été intégrés dans les positions tarifaires, le libellé a été changé à " droits de douane ", qui n'incluent pas la taxe d'accise, du mot " droits " dans le mémorandum et le règlement qui lui comprend la taxe d'accise. ...

(iii) The consideration for the supply does not include the excise duty as: (a) the duty is not an amount payable for the supply by operation of law and (b) it is not "any tax, duty or fee (...) that is payable by the recipient, or payable or collectible by the supplier, in respect of that supply or in respect of the production, (...) consumption or use of the property (...)". ... In addition, paragraph 154(2)(a) of the ETA provides that the consideration for the supply of wine includes any "(...) duty (...) imposed under an Act of Parliament (...) that is (...) payable or collectible by the supplier, in respect of that supply or in respect of the production, importation, consumption or use of the property (...)". ... Legislative References: •   Excise Tax Act (ETA): subsection 123(1) definitions of consideration, supply; sections 133; 134; 154; 165;•           Excise Act, 2001 (EA1) June 13, 2002 Royal Assent / July 1, 2003 implementation date): section 2 definitions of alcohol ("Spirits or wine"), beer, spirits, wine; Part IV (Alcohol): sections 59-158, subsection 135(3), 138(2); sections 136, 137, 139.•   Excise Act R.S., c. ...

This letter states: •   The first option is a lease and the second option is month-to-month occupancy without a written land use agreement. •   In order to enter into this lease, the recipients are required to pay a release fee of $ XXXXX. ... (It is stated that the GST is payable in regards to the release fee). •   Legal survey costs of XXXXX are also required to be paid in order to enter into this lease. 3. Pursuant to the lease dated XXXXX •   XXXXX •   The lease is for XXXXX •   A rent of XXXXX is to be paid yearly during the term commencing XXXXX •   The rent for the remainder of the lease period is to be determined by the Minister (referring to the Minister of the Environment for whom the Minister of Communications has been substituted). •   In addition to the payment of rent, the Lessee shall pay to Her Majesty a release fee in the sum of XXXXX •   In addition to the payment of rent and the release fee, the Lessee shall pay to Her Majesty a sum of XXXXX upon execution of the lease which is the apportioned cost of the survey of lands. 4. ...

I understand that: •   XXXXX is a resident and is registered for Goods and Services Tax (GST) purposes. XXXXX is owned by XXXXX[.] •   XXXXX a partnership located in XXXXX, is not registered for GST purposes. •   Pursuant to a licensing agreement between XXXXX and XXXXX distributes new films to Canadian theatre operators as licensee of XXXXX imports from XXXXX a master copy of the film (the master). ... Nanner        GAD #: 2854(GEN) G. Ryhorchuk OFFICER: Garry L. Ryhorchuk Telephone #: (613) 954-8585 Fax #: (613) 990-1233 ...

Under the XXXXX dated June 28, 1992, the services provided by XXXXX include, but are not limited to: Administrative Service •   manage all aspects of the administration of the limited partnership including mailings to limited partners, enquiries, etc....; annual fee of up to XXXXX Cash Flow Guarantee •   provide cash flow loans to XXXXX when its share of net operating income from the project is less than a specified amount; fee of XXXXX Transaction Structuring Service •   provide financial structuring of the offering and administration of the completion of the offering; fee of up to XXXXX Sales Cost and Offering Costs Service •   arrange for the sale of the partnership units; •   on behalf of XXXXX pay all expenses incurred in connection with the offering including legal fees, accounting fees, tax opinions, marketing, printing and advertising costs; fee of up to XXXXX Equity Loan Arranging Service •   arrange for the financing of the cash portion of the acquisition cost of Class B units less the initial deposit; fee of XXXXX 6. The registrant has treated the above services as follows: •   administration- taxable; •   cash flow guarantee- exempt; •   transaction structuring fee- taxable; •   sales cost and offering cost service- taxable except that the registrant has reduced the fee on which GST is calculated by the commission paid to the brokers for selling the partnership units; •   equity loan arranging service- exempt. ... The provision of the various services fall within the definition of supply in subsection 123(1), i.e., "... the provision of property or a service in any manner,... ...

Interpretation Given The Hotels should obtain the following information in order to confirm that they can pay or credit an amount on account of the Rebate to a Tour Operaror: •   the name of the Tour Operator, •   confirmation that the Tour Operator is a non-resident, •   confirmation that the Tour Operator is not registered for GST/HST purposes, •   confirmation that the Tour Operator supplies the short-term accommodation in the ordinary course of its business to another non-resident person, •   confirmation that payment for the accommodation was made at its business address or at the address of its agent outside Canada, •   the name of the non-resident person who acquired the accommodation from the Tour Operator if that person is not a non-resident individual, and •   the name(s), physical address(es) and arrival and departure dates of the non-resident individual(s) to whom the accommodation was made available. ... We have met all of the following requirements: •   We are not a resident of Canada. •   We are not registered for GST/HST. •   We supplied the short-term accommodation or tour package in the ordinary course of our business to another non-resident. •   Payment for the short-term accommodation or tour package was made at: –   our business address (see below) outside Canada, or, –   the address(es) outside Canada of our agent(s) which is (are) attached. •   The short-term accommodation or tour package being supplied to the other non-resident was made available to a non-resident individual. •   The individual using the room was a non-resident (verified at check-in). ... (Name and address of the tour operator) (Name of authorized officer of the tour operator) (Signature of authorized officer of the tour operator) 2007/08/30 — RITS 94916 — XXXXX Fruit Juice XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... ITC $3.85 (50%) Golf Dues = $192.3 + $3.85 (50%) = $196.15 The $196.15 golf dues will be treated as 100% non-deductible. ... Response 3: A golf tournament expense (and NOT golf membership dues) that includes dinner would presumably fall in the category of FBE and I draw your attention to memo 400-3-3, particularly paragraph #'s 23, 24 & 25. ...

. •   XXXXX[.] •   XXXXX XXXXX[.] •   The software available for sale is developed by XXXXX XXXXX. ... The leased space is on a web server located in XXXXX XXXXX[.] •   The software in question was developed to provide protection to software and files that are stored on the particular computer that has the protection software installed on it. ... The software is not customized for any particular user. •   Potential clients may download a sample version of the software for evaluation purposes. ...

Specifically, the method implemented must satisfy the following criteria: •   It must be in compliance with the policy intent of the ETA •   It must be workable from a systems perspective. ... Calculate the consideration upon which HST is to be calculated using the following formula: Consideration = (A/B) x C, where: A = standard distance in harmonized province per # 5 and 5(a) above B = standard distance in total per # 6 above C = total consideration for the entire dedicated channel service. ... NCS Subject Code(s): I-11960-1 & I-11965-1 Dedicated Telecommunications Channel Outline The issue is whether subsection 136.4(2) of the ETA provides a method of calculating the components of the formula (A/B) x C with respect to the supply of a dedicated telecommun[i]cations channel that is used partly in a participating province and partly in a non-participating province. ...

" •   Subsection 150(1) of the Municipal Act provides that: "..., a local municipality may license, regulate and govern any business wholly or partly carried on within the municipality even if the business is being carried on from a location outside the municipality. ... " •   The City XXXXX has passed XXXXX to provide for licensing, regulating and governing taxicab brokers, taxicab owners and taxicab drivers of motor vehicles used for hire and for limiting the number of taxicab owner licences. •   XXXXX. ... Yours truly, Michèle Routhier, CMA Technical Analyst Services and Intangibles Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2004/11/02 — RITS 55568 — Supplies by Social Workers- Proposed Section 7.2 of Part II of Schedule V to the Excise Tax Act ...