Search - 报销 发票日期 消费日期不一致

• What is the charity's fiscal year end? • What is the charity's reporting period? • What is the charity's taxation year end for ITA purposes? • Has the charity filed any elections regarding its fiscal year or reporting periods? ... • What is the effective date of revocation upon publication in the Canada Gazette? ...

. •   XXXXX is a GST/HST registrant that develops Web sites for a company who is resident of the United States (U.S.) •   The supply of the service of developing the Web sites is performed in XXXXX. •   After a Web site is designed, XXXXX sends the site and its complement of web pages electronically to the non-resident company. ... The U.S. client hosts the site in the U.S. on its own equipment. •   XXXXX does not retain any rights to the design of the Web sites. ... The information to be included in the credit note is as follows: •   a statement that the document is a credit or debit note; •   your business or trading name and your Business Number; •   the customer's name or trading name; •   the date on which the note is issued. ...

These include: •   Bulls in feedlot conditions •   Cow-Calf pairs •   Back grounding animals (yearling heifers, bulls and mature stock). ...

1 May 1998 GST/HST Interpretation 1998-05-01[1]- Penalty and Interest on Instalments Unedited CRA Tags ETA 228, 230, 238, 280                                                                         GST Returns Processing Section Business Returns Processing Division Assessment and Collections Branch Attention: XXXXX, Programs Officer General Operations Unit General Operations and Border Issues Division GST/HST Rulings and Interpretations Directorate Policy and Legislation Branch This is further to your E-Mail of January 12, 1998, regarding the application of penalty and interest to instalments. ... Interpretation Requested You have requested up to which of the following dates offsetting credit interest on instalments should be calculated: •   the date on which the return is filed, •   the date on which the refund is paid, •   the due date of the return, or •   another date. ...

Statement of Facts Our understanding of the facts is as follows: •   XXXXX[.] •   The panel comprises of five members selected from a panel roster of eligible individuals. •   Members of the panel, who are appointed to participate in the XXXXX, invoice the XXXXX for payment of fees (time spent for prior and subsequent preparation of a panel case) and for reimbursement of expenses incurred (photocopying, meals, travel, etc[.]) resulting from panel responsibilities. •   Panelists are paid a per diem rate of XXXXX Canadian for their duties as a panelist, plus travelling and related expenses. ... Invoices are submitted on a quarterly basis for per diems, travelling and related expenses. •   Cheques are issued by the XXXXX. ...

. •   XXXXX is resident in Canada and is registered for GST/HST purposes. XXXXX is headquartered in XXXXX. •   XXXXX intends to sell e-books on a web site at XXXXX. •   XXXXX •   The web site will be available to both residents and non-residents. All sales will be shown in U.S. dollars to reflect the international nature of the site. •   All electronic versions of the books will be produced using your own XXXXX XXXXX XXXXX Interpretation Requested Does XXXXX have to charge GST/HST on every order for an e-book, which originates in Canada? ...

La juste valeur marchande du triplex est de XXXXX $. 5. Après que la construction du triplex est achevée en grande partie, chaque particulier XXXXX occupe l'un des logements de l'immeuble, qui devient sa résidence habituelle, et l'autre logement devient la résidence habituelle d'une personne non apparentée (aux termes d'un bail). ... La définition de " constructeur " d'un immeuble d'habitation que donne le paragraphe 123(1) inclut, entre autres, "... la personne qui... a) réalise, elle-même ou par un intermédiaire, à un moment où elle a un droit sur l'immeuble sur lequel l'immeuble d'habitation est situé... la construction de l'immeuble d'habitation". Par conséquent, d'après les faits de la présente affaire, XXXXX peuvent être considérés comme les " constructeurs ". ...

This was shown on the corresponding Canada Customs – Coding Form B3-3 for one of the invoices. 7. ... These [#] customers applied for a refund of the GST/HST from CBSA. Each of their refund claims was denied. ... You previously received a GST/HST interpretation from the Canada Revenue Agency (CRA) […]. ...

The cost per person of the tour is $85.00 + GST ($5.95) = $90.95. XXXXX charges an additional 40% of the cost of the tour (i.e., $85.00 x 40% = $34.00) for their services in coordinating this tour. ... The cost of the band is $2,000 + GST ($140.00) = $2,140.00. XXXXX charges 20% of the cost of the band ($2,000 x 20% = $400.00) as a fee for coordinating the entertainment. ... In this example, the amount of GST eligible for the rebate would be $8.33 [($85 + $34) x 7%)]. ...

26 June 1997 GST/HST Interpretation HQR38- Tax Status of Recreational Services Unedited CRA Tags ETA Sch V, Part VI, 8 XXXXX File #: 11895-1(on) XXXXX                 Case No.HQR38 XXXXX                 Sch. ... XXXXX •   function as an independent policy making body; •   have operating authority for the provision of parks and leisure services and for entering into agreements and contractual obligations within the limitations of approved budgets; •   submit to the municipalities the estimated annual budget for operating costs and capital costs; •   submit to the municipalities each year a recommendation of long-term capital expenditures for consideration by each municipality in the development of each municipality's long term capital budget; and •   enter into an agreement of cooperation with XXXXX to address such issues as the reciprocal use of facilities, the joint maintenance and development of combined sites and coordination of program services. •   have authority to spend money within a budget approved by XXXXX[.] •   contract with XXXXX for the provision of parks and leisure services. 4. ... The parks and leisure services to be delivered by the XXXXX are defined in the Agreement under XXXXX to mean those functional areas of service consisting of: •   Public open space (planning, development, maintenance and scheduling/coordination) •   Recreational facilities (planning, development, maintenance and scheduling/coordination) •   Organizational services (program development and delivery, support to community groups, marketing, fund-raising and policy development) Operating costs and capital costs are defined in XXXXX of the Agreement. ...