Search - 报销 发票日期 消费日期不一致

The restaurant located in the XXXXX is owned and operated by ***. *** reports its net tax for this restaurant in a separate return as authorized under section 239. 4. ... It is further our view that when *** pays amounts to Co A and Co B in lieu of the discounts conferred to the Card bearers, the amounts represent consideration for taxable supplies of meals and beverages by the restaurants to ***. ... Legislative References: ETA: subsection 136(2), subsection 240(3), section 169, section 2 and 9 of Part I of Schedule V, CBA 2005 Q28 Meaning of "Coupon" & Provision of a Billing Credit NCS Subject Code(s): 11755-7 2007/06/12 — RITS 94176 — Eligibility for Accommodation Rebate ...

A sample XXXXX label provides the following information about the product. •   It is "A refreshing beverage made from a blend of XXXXX[.] •   It contains "No artificial flavours." •   It is "A naturally-flavoured beverage with the nutritional goodness of vitamins A & C. ... Smith Excise & GST Rulings Directorate ...

XXXXX request that the Department confirm that XXXXX and the beneficial owners do not have a GST liability arising from their treatment of the trust property gives rise to the following concerns: •   XXXXX registered two months after the property was acquired and was deregistered one month prior to the transfer of the property to the beneficial owners. ... Given these various dates and circumstances, it is not clear that tax was properly accounted for at the various stages throughout the scenario. •   It is also indicated that XXXXX has claimed input tax credits for its eligible expenses and that the beneficial owners also claimed input tax credits. ... Vallières Chief Program Policies & Procedures Section Small & Medium Business Enterprises Division MacDonald Building, 123 Slater, 8th floor             M. ...

. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence. ... The following information was taken from your facsimile and telephone conversations: •   XXXXX is registered for GST/HST purposes. •   XXXXX manufactures unassembled XXXXX •   XXXXX sells their XXXXX on an uninstalled basis to customers in Canada and the United States. Their customers are responsible for installing the XXXXX on site. •   XXXXX has a contract with XXXXX, a non-resident who is located in XXXXX. ...

. / Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. ... Des changements futurs à la Loi sur la taxe d’accise, aux règlements ou à notre politique d’interprétation pourraient modifier cette interprétation. […]. Veuillez agréer, […], l’expression de mes sentiments distingués. […] Division des organismes de services publics et des gouvernements Direction de l’accise et des décisions de la TPS/TVH ...

Briefly, we understand that […][the corporation] has a head lease with […] for […] land situated […]. ... We understand that these manufactured homes are considered to be “mobile homes,” as defined in subsection 123(1). […] RULINGS REQUESTED 1. ... If you require clarification with respect to any of the issues discussed in this letter, […]. ...

30 April 1996 GST/HST Interpretation 11750-2- Comments Concerning a Number of Situations Involving Estates Unedited CRA Tags ETA 123(1) real property; ETA 167(2); ETA 155; ETA 269                                                                         File #: 11750-2 (rw)                                                                         Ss. 123(1), 155, 167(2), 269 XXXXX April 30, 1996 Dear Mr. ... Policy #P-031 " Supply of Business Assets of Deceased " states, in effect, that where a beneficiary of an estate receives a supply of property which exceeds the amount the beneficiary was entitled to under the deceased's will or under the laws of succession to property, subsection 167(2) would not apply to the supply. ... Jones Director General Applications Division GAD #: 746 (reg) c.c.: N. ...

XXXXX (the "Fund") has entered into a Management and Distribution Agreement (the "Agreement") with a mutual fund manager (the "Manager") whereby the Manager agrees to act in three capacities: •   manager of the Fund; •   registrar and transfer agent of the Fund; and •   exclusive distributor of the units of the Fund. 3. ... Since the distribution fee is payable by the unitholder, the unitholder is the recipient of the supply, i.e., "... the person who is liable under the agreement to pay that consideration. ... There may be an argument that the "recipient" of the supply is the unitholders and not the Fund, i.e., the unitholders are, "... the person who is liable under the agreement to pay that consideration,". ...

Selon les Notes complémentaires pour les États financiers d’Organisme de [aaaa/aaaa] : * La totalité des actions d’Organisme sont détenues en fiducie par les directeurs du Conseil d’administration du Syndicat pour le Syndicat lui-même. * La raison d’être d’Organisme est […][citation tirée des Notes complémentaires]. 4. ... Un OBNL sera considéré comme « constitué principalement au profit d’une organisation syndicale » s’il est constitué principalement pour procurer des avantages à une organisation syndicale, telle que les syndicats, les associations de fonctionnaires ou un comité paritaire ou consultatif. ... L’article 48 modifie la version française de l’article 26 de la partie VI de l’annexe V en remplaçant « organisme sans but lucratif » avec le terme défini « organisme à but non lucratif » Cette modification n’a aucun impact sur cette interprétation. ...

FuelCo purchases jet fuel from […] and […][X] and [stores the jet fuel in a shared fuel storage facility “the fuel farm”] […]. ... Some of the NonResAir airlines are registered for the GST/HST, while others are not. 5. […]. […] (“Operator”), currently operates and manages the Airport fuel farm. 6. The fuel farm is used by […] and […][X], 2nd tier intermediaries such as FuelCo, and individual airline companies. 7. ...