Search - 报销 发票日期 消费日期不一致

Statement of Facts Our understanding of the facts is as follows: •   XXXXX is funded through a contract for insurance. The contract for insurance includes various segregated funds. •   Investment management fees (IMFs) are charged by XXXXX for the management of the assets that make up a particular fund. The fees cover the following: •   transaction cost when buying or selling a security •   legal and registration fees incurred when arranging a mortgage •   default risk on bonds and mortgages to cover those instances where payee defaults •   administrative costs of managing the funds •   profit to the investment management company •   Each policy has one of two types of IMFs that are charged under that policy: •   the IMFs are built into the rates or unit value- IMF included •   the IMFs are calculated on a monthly basis are charged to the plan- IMF separate. •   Under XXXXX the IMF is charged to the plan. ...

As per XXXXX and XXXXX the uses of the premises in commercial activities include the following: •   using the telephone to call customers, truckers and suppliers; •   business meetings; •   providing meals to truckers and farm workers; •   storage of farm truck; and •   the house is made available 24 hours a day for farm employees performing various farm duties including equipment repair personnel, veterinarians and truckers. 5. ... Venne Director Special Sectors GST Rulings and Interpretations c.c.: John Bain             Paul Lafond ITC Unit General Applications Division             Serge Bernier Taxing Provisions Unit General Applications Division 11870-4-2 c.n. 1535(JB) ...

16 December 1996 GST/HST Interpretation 11680-7[1]- Application of the GST to the Supply of Cards Sold to Independent Distributors in Canada as a Telecommunications Service Unedited CRA Tags ETA 142.1; ETA 143; ETA Sch VI, Part V, 7 XXXXX XXXXX XXXXX XXXXX XXXXX Telephone #: (613) 954-8585Fax #: (613) 990-1233File #: 11680-7HQR0000328s. 123, 142.1, 143, 178.1 to 178.5 Sch. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Debra Murphy Charities, NPO & Educational Services Unit Public Service Bodies & Governments Division Excise and GST/HST Rulings Directorate 2005/06/15 — RITS 54494 — Volume Rebates and Price Adjustments ...

The following information has been provided: •   USco is a non-resident company incorporated in the United States and not incorporated or continued in Canada. •   USco has a Canadian subsidiary, Canco, which is incorporated in Canada and is registered for GST/HST purposes. •   Canco currently has XXXXX physical locations in Canada, none of which is located in the harmonized provinces. ... USco charges a fee to Vendorcos for performing this service. •   Some of USco's services are in fact performed in Canada, by Canco, who charges a fee to USco. •   The specifics of USco's services are as follows. ... A service and tangible personal property would generally be regarded as being "in respect" of each other pursuant to the above guidelines if the purpose of a service is to: •   physically count the property; •   appraise or value the property; •   physically protect or secure the property; or •   enhance the value of the property. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Catherine Séguin-Ouimet General Operations Unit General Operations & Border Issues Division Excise and GST/HST Rulings Directorate 2005/10/07 — RITS 51783 — Application of the GST/HST to Mutual Fund Redemption Fees ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Doris McMullan Corporate Reorganizations Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate 2007/07/16 — RITS 91405 — Applicability of GST/HST to Proposed Tax ...

. / 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. ... These services, […], should be considered to be services to which the general place of supply rules for services under section 13 of the New Harmonized Value-added Tax System Regulations (the Regulations) apply, instead of the more specific place of supply rules under sections 15 and 16 of the Regulations for services in relation TPP. ... A service and TPP would generally be regarded as being in relation to each other pursuant to the above guidelines if the purpose of the service is to: • physically count the TPP; • appraise or value the TPP; • physically protect or secure the TPP; or • enhance the value of the TPP. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... A service and TPP would generally be regarded as being "in respect" of each other pursuant to the above guidelines if the purpose of a service is to: •   physically count the TPP; •   appraise or value the TPP; •   physically protect or secure the TPP; or •   enhance the value of the TPP. ... Yours truly, Donato Licursi Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/08/06 — RITS 50921 — Application of GST to Supply of Electricity Under Contract for Differences ...