Search - 报销 发票日期 消费日期不一致

. / 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. ... Based on the information provided, we understand that [the Company] is […] with its head office in Nova Scotia and […] in Nova Scotia, New Brunswick and Newfoundland and Labrador. ... A service and real property 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 property; • appraise or value the property; • physically protect or secure the property; or • enhance the value of the property. ...

Our understanding of the facts is as follows: Statement of Facts The City and XXXXX entered into an XXXXX Services Agreement (the "Agreement") dated XXXXX •   Section 2.0 of the Agreement is entitled "Scope of XXXXX Services". ... Report submitted by XXXXX to the City in May, 1997, a copy of which is attached hereto as Appendix A(2). •   Appendix A(1) lists the following: XXXXX XXXXX •   Included under the heading "Summary" of the Feasibility Study and Concept Report (the "Report") is the following: XXXXX has prepared this Feasibility Study to define annual XXXXX and operating cost savings an capital costs associated with a program of XXXXX conservation and building renewal measures. ... Equipment to be provided under this program includes: •   20 new boilers •   4,000 renovated light fixtures •   new centrifugal refrigeration chiller •   The Agreement also indicates that:... the XXXXX has approved the City entering into this Agreement with XXXXX for retrofit work to be performed in the amount of XXXXX based upon the XXXXX XXXXX Feasibility Study. •   The City will pay the contract price based upon the monthly XXXXX savings that it will realize as a result of the work performed by XXXXX[.] ...

(herein referred to as the Lot) located at [...], Ontario, in the community of [...]. ... The agreement of purchase and sale indicates that the total purchase price of the house is $[...], which is stated to include $[...] in GST. ... In accordance with the Landlord's Web site, [...] is a manufactured home community in Ontario consisting of a mix of [...] homes. 3. ...

. / 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 from your correspondence of [mm/dd/yyyy]: 1) You are registered for GST/HST purposes as a sole proprietorship with effective date of [mm/dd/yyyy], and Business Number […]. 2) You began providing commercial ride-sharing services […] in [yyyy]. […]. 3) You also provide […][other supplies]. 4) Your total income from the commercial ride-sharing services is below the $30,000 threshold for [yyyy]. INTERPRETATION REQUESTED You would like to know if you were required to charge and collect the HST on fares charged to riders for your supply of commercial ride-sharing services through the […] mobile application. ...

For example: •   UREA (46-0-0) SGN- uniform grade for export. •   UREA (46-0-0) MP- for mixing in cattle feed. ... MP stands for Micro Prill. •   UREA (46-0-0) FINE- fertilizer grade. •   UREA (46-0-0) SC- special fertilizer grade. •   UREA (46-0-0) FEED- feed stock grade. 4) Over 90% of the fertilizers are sold in bulk and are neither labelled nor packaged. 5) The majority of XXXXX customers are in the agricultural sector. 6) Some fertilizers have industrial uses as follows: i) AMMONIUM NITRATE: used by mining companies as an ingredient for making explosives. ii) UREA: used in the manufacturing of resin (urea formaldehyde resin) or plastics; •   as an ingredient for glue used in the manufacturing of particle board; •   as a supplement to cattle feed as a non protein source of nitrogen. ... For example, the product AMMONIUM (82-0-0)" is sold at the following varying prices: XXXXX (Fertilizer for agricultural use is a seasonal product incurring storage expenses which may account for some of the variation in price.) 9) XXXXX manufactures three grades of AMMONIUM NITRATE: •   AMMONIUM NITRATE 34.5-0-0: the regular fertilizer grade; •   AMMONIUM NITRATE 34.5 MN: explosive grade for use in making explosives (mini prill); •   AMMONIUM NITRATE 34.5 LQ: explosive grade for use in making explosives (liquor form). 10) Both 34.5 MN and 34.5 LQ are manufactured differently. ...

Accordingly, subparagraph 3(i)(i) of the " Non-Taxable Imported Goods (GST) Regulations " provides that goods listed in Item 39 of the schedule of the " Temporary Importation Regulations ", are not subject to GST on their importation. Item 39 of the schedule to Appendix D of the " Temporary Importation (Excise Levies and Additional Duties) Regulations ", includes the temporary importation of animals (e.g., horses) for purposes of pasturage, competition, training or breeding in Canada. ...

Par exemple, une vente est effectuée pour 1 150 $, TPS comprise. L'acquéreur verse une somme de 800 $. Le solde de 350 $ se révèle par la suite irrécouvrable et le montant est radié des livres comptables du fournisseur à titre de créance irrécouvrable. Dans cette situation on peut prendre pour acquis que le solde de 350 $ comprend une partie de la contrepartie et la taxe payable pour la fourniture de sorte que le fournisseur peut déduire un montant dans le calcul de la taxe nette pourvu que les autres exigences du paragraphe 231(1) de la LTA sont respectées. ...

. / 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. ... A person (the Builder) bought a number of old [...] houses [...]. Each house was moved [...] to a particular lot with a separate legal description, installed on a foundation, and resold together with the lot. ... Specifically, there is no confirmation that: • a substantial renovation of House 2 has occurred; • the primary place of residence requirement in paragraph 256(2)(a) is met; • the fair market value of House 2 is $450,000 or less; and • the Purchaser or a relation of the Purchaser, was the first individual to occupy House 2 after the purported substantial renovation was begun or failing such occupancy, whether the Purchaser made an exempt sale of House 2 and ownership of the complex was transferred to the recipient before House 2 was occupied by any individual as a place of residence or lodging. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following details with respect to a particular reservation might be included in a confirmation document: •   the person's name, address and contact information; •   the arrival and departure dates; •   the type of accommodation required (e.g., single or double room); •   the charges for that type of accommodation; •   information regarding how long the accommodation will be held on the arrival date; and •   a confirmation number. ... Yours truly, Christopher Lewis Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/06/27 — RITS 88216 — Application of GST/HST to Amounts Paid Under an Agreement ...

In the course of the joint venture activities, […] are payable by the […] of the joint venture. The payments by […] are made to the account of the nominee corporation. 9. ... Yours truly, Ken Syer Manager Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate     ...