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. ... The following information was provided in your letter and during our telephone conversations XXXXX. •   XXXXX; •   XXXXX sells postage stamps to the band and charges GST on the postage stamps; •   A lawyer representing XXXXX has written to XXXXX indicating that the band is refusing to pay the GST on the basis that it is relieved of paying tax on items delivered to a reserve; •   XXXXX received an interpretation from the Canada Revenue Agency (CRA) XXXXX with respect to the tax status of postage stamps when sold on a reserve and based on that letter XXXXX has been charging GST; •   A follow-up letter XXXXX was sent to XXXXX providing additional information with respect to the sale of postage stamps to Indians; •   XXXXX believes it is correct in charging GST on the sale of postage stamps to the band on a reserve; •   The band is a registrant for purposes of GST/HST. ... File XXXXX File 54051 2004/09/17 — RITS 54333 — Tax Status of XXXXX [Prepackaged Bars] ...

Anne Kratz of this office, our understanding of the facts is as follows: •   XXXXX operates as XXXXX and is registered for GST/HST purposes; •   XXXXX; •   XXXXX Web sites are hosted on a server located in the U.S.; •   when XXXXX sign up to access the features of the Web sites, they are given a password and username through which they can access the sites; •   all of the activities carried out in Canada by XXXXX to make supplies to XXXXX (e.g., maintenance of Web sites and platform for on-line chats) are carried out in XXXXX; •   the place of negotiation (Section 1 of Part I of Schedule IX to the ETA defines the "place of negotiation" of a supply to be "... the location of the supplier's permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works, or to which that individual ordinarily reports, in the performance of the individual's duties in relation to the activities of the supplier in the course of which the supply is made...") of the supplies made by XXXXX is in XXXXX; •   for no charge, XXXXX can register and receive access to the Web site to look for XXXXX, access library resources and information, and post XXXXX; •   alternatively, XXXXX may pay a monthly membership fee to receive additional features and services such as access to live chat rooms to facilitate XXXXX, tools to build a personal Web page hosted by XXXXX, and interactive contact with XXXXX; and •   XXXXX offers two options to XXXXX[.] ... Memberships Pursuant to subsection 123(1) of the ETA, "membership" for GST/HST purposes "... includes a right granted by a particular person that entitles another person to services that are provided by,... the particular person and that are not available... for the same fee or charge, to persons to whom such a right has not been granted... ...

8 January 1996 GST/HST Interpretation 11640-3[17]- Section 6 of Part V of Schedule VI to the ETA Unedited CRA Tags ETA Sch VI, Part V, 6                                                                         Telephone No.: (613) 957-8224                                                                         Fax No.: (613) 990-3602                                                                         File No.: 11640-3(cav) XXXXX January 8, 1996. ...

The provincial rebate factor for a charity resident in [Province Y], [...]%. ... To determine the provincial part of the HST, multiply the HST paid or payable by: • 7/12 for those purchases taxed at 12%; • 8/13 for those purchases taxed at 13%; • 9/14 for those purchases taxed at 14%; • 8/14 for those purchases taxed at 14% before the 2008 rate change; or • 10/15 for those purchases taxed at 15% after the 2010 Nova Scotia rate change. ... If a charity needs to change a rebate that has already been filed, the charity can: * use the "Adjust a rebate" online service at www.cra.gc.ca/mybusinessaccount; * send a letter to the Canada Revenue Agency (CRA) indicating the change; or * call 1-800-565-9353. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... This information must include: •   details of the supplier (name, address, telephone number, GST/HST registration number); •   details of the recipient (name, address, telephone number); •   details of the supply (description of accommodation, number of nights, price); •   the GST/HST charged; and •   proof that the amount was paid (e.g., copy of cancelled cheque, wire payment confirmation number). ... Yours truly, Jacqueline Russell, CGA Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/02/14 — RITS 98614 — Application of GST/HST to Supplies of Dried Fruit ...

Photocopie •   La plus grande partie des ventes des SI se font dans le domaine de la photocopie, XXXXX[.] •   Le client XXXXX remplit un bon de commande, qu'un employé des SI va chercher, ainsi que le matériel à photocopier. •   Le coordonnateur des SI appelle le client pour discuter avec lui des détails du travail à faire et envoie le bon d'achat si aucun graphisme n'est nécessaire. •   L'opérateur photocopie le document conformément aux modalités spécifiées. •   Le produit final est livré au client. •   Le prix comprend le coût du ramassage de l'original et celui de la livraison chez le client du produit fini, ainsi que celui de la main-d'œuvre et des fournitures. •   Le prix est calculé en fonction du nombre de copies et non du nombre de pages. 2. ... Impression •   On a recours à l'impression principalement pour les cartes d'affaires, le papier à en-tête et les enveloppes, les brochures et tout document qui comporte de la couleur. •   Les SI XXXXX se spécialisent dans l'impression numérisée et offset. •   Le client remplit un bon de commande, que quelqu'un va chercher avec sa plaque et son négatif. •   Le coordonnateur des SI appelle le client pour discuter avec lui des détails du travail à faire et envoie le bon d'achat si aucun graphisme n'est nécessaire. •   L'opérateur des SI imprime le document selon les modalités précisées dans le bon de commande. •   Tout dépendant du type de produit imprimé, il peut arriver qu'il soit transmis à d'autres employés des SI afin d'être coupé ou relié. •   Le produit fini, la plaque et le négatif sont livrés au client. •   Le prix est calculé en fonction du nombre de copies et non du nombre de pages. •   S'il y a besoin d'un travail de prépresse, le prix tient compte du travail du graphiste ou du photographe et on établit séparément le coût du graphisme et celui de l'impression. ... Un bien est défini de la façon suivante: «À l'exclusion d'argent, tous biens — meubles et immeubles — tant corporels qu'incorporels, y compris un droit quelconque, une action ou une part.» ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Don Dawson Corporate Reorganizations Unit Financial Institutions & Real Property Division Excise and GST/HST Rulings Directorate 2004/07/27 — RITS 47723 — Transfer Payments Ruling Request ...

. / 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 2006/05/23 — RITS 78908 — Meaning of Government ...

" Further, the GST/HST should not apply to "... certain items in the frozen counter in direct competition to other similar consumer choices (bagged, cooked, frozen shrimp or potato skins, etc.) ... " For these reasons, you have asked that we "... review and hence remove the GST/HST on supplies of frozen shrimp rings. ... In particular, they should: •   be presented on a piece of servingware (i.e., something on which the prepared food is likely to be served) •   be intended to achieve a desired visual effect •   require little or no additional preparation •   be intended to be served as a whole to two or more people Frozen shrimp rings have all four of these characteristics and therefore, on balance, are "other arrangements of prepared food" for the purpose of paragraph 1(o.3). ...

ABC's transactions involve the following parties: • Lenders such as banks and other financial institutions (Lenders). • Manufacturers, vendors or distributors of goods (Manufacturers or Vendors). • Dealers of the Manufacturers' or Vendors' goods (Dealers). • Dealers' customers (Customers). ... (Finance Program Agreement) where ABC agrees to provide the services described above as well as: • create a [...] website on ABC's servers customized with the Vendor's brand name for Dealers to access for purposes of applying for and obtaining loans for their Customers; • partition ABC's database server to hold lending information relating to the Lender, Vendor, Dealers and Customers; • configure the System to allow Dealers and Lenders to submit and receive information; • program the System with the Lender's lending parameters; and • train Dealers in the use of the System. ... Therefore, the transaction services performed by ABC for the Lender under the [...] ...