Search - 报销 发票日期 消费日期不一致

.: •   XXXXX sells a service maintenance contract (referred to as the "Service Contract") together with an insurance portion (referred to the "Insurance Service") to its authorized distributors". •   These authorized distributors in turn "resell" this Service Contract to their customers. •   The insurance service portion in the Service Contract is provided by XXXXX (referred to as XXXXX while the product warranty service portion (referred to as the "Maintenance Service") is provided by Paymaster. •   XXXXX prints the pre-numbered insurance policy forms on its computer system. The policies, once approved by XXXXX are sent directly to the customers by XXXXX •   If there is a claim, XXXXX coordinates the claim process. The claims are settled by XXXXX B- From the Distributor's Sample Invoice: •   The sales invoice describes the Service Contract for a specific type of cheque writer and for the coverage of a specific period of time. •   One single amount is invoiced for the supply of the Service Contract (including both the Insurance Service and the Maintenance Service). •   The invoice is made by the distributor to the customer. •   From the XXXXX Insurance Policy: •   The policy is issued by XXXXX to the name of the customer. •   The policy provides the Insurance Service (included in the Service Contract) to the customer. •   From the XXXXX Agreement: •   It provides, inter alia, "The present agreement does not constitute the sub-distributor as agent, legal representative, nor employee of XXXXX for any reason whatsoever. ...

Information Provided: The following information was provided in your letter and from our telephone conversation of May 14, 1999: •   XXXXX a resident of Canada and is registered for GST/HST purposes XXXXX[;] •   XXXXX is a software development company and distributor of its own software, with offices located in XXXXX[;] •   Your target market for your software is a well-defined group of XXXXX XXXXX[;] •   The software is supplied by way of a non-exclusive non-transferable licence agreement; •   You intend to sell this software using two channels: 1. ... Purchase the software by way of CD-ROM: a) a client calls you and orders the CD-ROM; and then b) you arrange for shipment sending the CD-ROM by courier. •   You may replace the CD-ROMs with 3 1/2 inch computer diskettes which cost approximately XXXXX[;] •   The software will retail for approximately XXXXX[.] ... Yours truly, Richard Aronoff Border Issues Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate c.c.: Randy Nanner Richard Aronoff XXXXX Encl.: GST/HST Memoranda Series, Chapter 1 section 1.4 Legislative References: 142(1)(a) & (c), 142[(2)](a) & (c), 165(1) & (3), 220.08, 221(1); Section 10 of Part V of Schedule VI to the ETA; Part II & III of Schedule IX to the ETA. ...

. / 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. ... Your preference is to provide your clients with an electronic version of form GST190 on […] or [a] similar device and have them sign their rebate application electronically using […], a digital stylus pen that works as an input device for […]. With the […], clients “write” their signatures in the same manner they would if they were using a regular pen and paper, except that the signatures are produced and stored electronically on the […], rather than in ink on a hard copy document. ...

The Corporation is a […] and is operating as […]. 2.The Corporation […] sells [products] to […][vendors in the Province]. 3.[…] 4.All orders from [vendors] are submitted directly to the Corporation either electronically or by telephone. ... The sale of […] products by an incorporated BEE would generally be a “commercial activity” as the term is defined under subsection 123(1). As a result, when […] products are purchased by an incorporated BEE, the BEE would generally not be purchasing the products for BMAs. 5. ...

12 December 1995 GST/HST Interpretation 11585-35[4]- Vente d'immeuble pour taxes municipales impayées et exercice du droit de retrait Unedited CRA Tags LTA 123(1) fourniture; LTA 123(1) vente                                                                         D. Laflèche                                                                         Dossiers: 11585-35; 11950-1;11890-1; 11783-2                                                                         par. 123(1) XXXXX December 12, 1995 Mme XXXXX La présente fait suite à votre lettre et aux pièces jointes dans laquelle vous nous demandiez de confirmer votre interprétation au sujet de la vente pour taxes et au sujet de l'exercice du droit de retrait. ...

BrokerCo is owned 50% by Holdco1 and 50% by […] (Holdco2) (Holdco1 and Holdco2 together are referred to herein as the Holdcos). ... BrokerCo entered into agreements with […] (MGA1) and also with […] (MGA2), who are both managing general agents in the insurance industry. 5. ... This distribution of net income was done in accordance with a resolution signed by the directors of BrokerCo in [mm/yyyy] […]. ...

Expense Allowance, XXXXX: •   Registration expense supported by official receipt. •   Any extraordinary expenditures supported by receipts. ... To be considered an allowance, the following criteria must be met: •   the amount must be limited and predetermined; •   the amount must be paid to enable the recipient to discharge a certain type of expense; •   the amount must be at the complete disposition of the recipient; •   there is no requirement to repay or account for the use of the amount. ... Expense Allowance, XXXXX: •   Registration expenses supported by receipts. •   Any extraordinary expenditures supported by receipts. ...

The qualifications are general in nature, such as the following: •   have been resident of the XXXXX Health XXXXX Region for a minimum of XXXXX; •   have a minimum age of XXXXX years; •   be fluent in English or XXXXX; and •   not be the legal counsel of XXXXX. ... Where a member has a population in excess of XXXXX % of the health region's population, the member will appoint a third director. ... Dwight Kostjuk Indian Affairs Unit PSBs & Govts Division Excise and GST/HST Rulings Directorate ...

BACKGROUND We understand that you are providing services as a[n] […] acupuncturist in the provinces of […] through your business, […]. You are registered for GST/HST as a sole proprietor under the business number noted above. […]. The services you provide are not payable or reimbursed by a provincial health insurance plan. […]. ...

Period up to XXXXX •   XXXXX Co owns 100% of XXXXX Co. •   XXXXX Co owns 60% of Canada 1 Co, Canada 2 Co and Canada 3 Co. •   XXXXX Co owns the remaining 40% of Canada 1 Co, Canada 2 Co and Canada 3 Co. •   XXXXX Co and XXXXX Co are not Canadian residents and are not registrants. •   The Canada Cos are Canadian residents and registrants. •   XXXXX Co owns 100% of XXXXX Co. •   XXXXX Co also owns 60% of Canada 1 Co. •   XXXXX Co owns the remaining 40% of Canada 1 Co. •   XXXXX Co also owns 40% of Canada 2 Co and Canada 3 Co. •   Canada 1 Co owns the remaining 60% of Canada 2 Co and Canada 3 Co. •   XXXXX Co and XXXXX Co are not Canadian residents and are not registrants. •   The Canada Cos are Canadian residents and registrants. ...