Search - 报销 发票日期 消费日期不一致

We understand the following: 1. […] (the Company) is a Transport Canada registered air operator based in […][Province X], registered for GST/HST purposes with Business Number […]. 2. The Company operates commercially registered aircraft for […] passenger […] transportation. […][They] operate into and out of the USA and other Canadian provinces. 3. ... Scenario B – Charter flight into the USA with repositioning component A charter trip originates in […][Province Y] and goes to [USA]. ...

7 May 1998 GST/HST Interpretation HQR 367- Health Districts in Unedited CRA Tags ETA 123; ETA 129; ETA 259; ETA Sch VI, Part II, 37; ETA Sch V, Part VI, 1; ETA Sch V, Part VI, 6                                                                         GST/HST Rulings and Interpretations Directorate Place Vanier, Tower C, 10th Floor 25 McArthur Avenue Vanier, Ontario XXXXX                                                                                 K1A 0L5 XXXXX Case: HQR 367 XXXXX                 File: 11880-1 XXXXX May 7, 1998 Subject: Health Districts in XXXXX This refers to your memorandum dated October 18, 1996, in which you requested our assistance in applying the GST to the operations of the XXXXX and the XXXXX[.] ... These two facilities were converted again to nursing homes providing accommodation, meals and 24 hour long-term care to residents requiring personal care. f) XXXXX nursing homes providing accommodation, meals and 24 hour long-term care to residents. g) ambulance services provided by private ambulance operators contracted to the district. 8) The Board's total revenue for the year ending March 31, 1996, was approx. $16 million and included revenue from the following supplies: •   cafeteria sales from the facilities located within the district including meals on wheels sales to residents of the nursing homes. •   meals sold to employees. •   coin operated vending machines dispensing carbonated beverages. •   electricity provided to employees for plugging cars in winter. •   charges to employees for using photocopiers and fax machines for personal use. •   television rentals to patients. •   sale of medical supplies like incontinence products and other supplies such as Kleenex to patients at the health care facilities. 9) The Board is not registered for GST purposes and has not collected the GST on any of its supplies. ... (b) & (c) You have asked whether the Board's registration should be backdated to the date it exceeded the small supplier threshold and, if so, should the Board be assessed retroactively. ...

. / 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. ... [FACTS] The […] (company) is a registrant. A reassessment was issued […] to the company for GST/HST that was not charged for invoices issued […]. ... [INTERPRETATION REQUESTED] Does a GST/HST amount assessed […], as per paragraph 296(1)(d), meet the criteria to claim it as a deductible bad debt under subsection 231(1) if the customer is now bankrupt, more specifically does it meet the reporting criteria under subsection 231(1.1)? ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Using the above fictitious price of the XXXXX, GST should have been calculated as follows: Jug of XXXXX $40.00 (not the real price) XXXXX 5.99 Coupon- subsection 181(2) 5.99 40.00 GST @ 7% 2.80 Customer pays $42.80 GST to be remitted by XXXXX $ 2.80 The foregoing comments represent our general views with respect to the subject matter of your request. ... Yours truly, Bao Tran Specialty tax Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/06/30 — RITS 61582 — ITC Eligibility for GST/HST Payable ...

The facts of the case are as follows: •   A feed mill owns chickens or pullets. •   The farmer contracts to provide the service of caring for and maintaining the flock. The chickens are housed at the farmer's location where he also provides water, heat and light. •   The feed mill provides the farmer with the feed for the chickens. The farmer does not have title to the feed at any time. •   The remuneration in some situations is based upon a set amount per hen raised. •   Under an alternative method of remuneration, the farmer is paid a growing fee equal to 39% of the egg revenue for the duration of the agreement. ...

. / 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. ... Subsection 181(5) will apply where: * The vendor who accepts the coupons is a GST/HST registrant. * The vendor accepts the coupon as full or partial consideration for a taxable supply of a property or a service. * The coupon holders can exchange the coupons for the property or service, or the coupons entitle the coupon holder to a reduction of, or a discount on, the price of the property or service. * A person pays, in the course of their commercial activity of the person, an amount to the vendor for the redemption of the coupons. To be eligible for an ITC under subsection 181(5), the person who paid an amount to the vendor for the redemption of the coupons must meet the following requirements: * The person must be a GST/HST registrant other than a registrant who is a prescribed registrant for the purposes of subsection 188(5) (e.g., provincial lottery corporations). * The supply of the property or service must have been fully taxable and not zero-rated. * The coupon must have entitled the coupon holder to a reduction of the price of the property or service equal to a fixed dollar amount specified in the coupon (i.e., the "coupon value"). * No part of the coupon value can be an amount of an adjustment, refund or credit to which subsection 232(3) applies. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Based upon the documents provided, our understanding of the facts, the transaction(s), and the purpose of the transaction(s) is as follows: •   Your client, a real estate broker, provides space in their office to an agent ("Mortgage Specialist") of XXXXX for the purpose of providing a service of "matching" potential homeowners with mortgage lenders. •   The Mortgage Specialist provides services set out in the XXXXX "Mortgage Specialist. ... Yours truly, Sheena France Financial Institutions Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2004/05/18 — RITS 49026 — Sales of Real Property by the Estate XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The agreements were for a period of no less than XXXXX years and stipulate the following: •   A XXXXX ground-lease amount. •   The lessee will erect on the land a XXXXX of at least XXXXX square feet of enclosed floor space within XXXXX months of the date of the agreement. •   The XXXXX will be built in accordance with the provisions of the XXXXX Act and Regulations, all zoning and building by laws and all other statutory requirements. •   The lessee will pay for all expenses related to the construction of the XXXXX. •   The lessee will pay all municipal assessments and all charges for utilities relating to the property (land and XXXXX included) •   The lessee was to build the XXXXX for his or her own use and enjoyment as a seasonal place of residence and was not to use the XXXXX as a place to conduct a business. •   The lessee had the option of removing the XXXXX from the land, if not, XXXXX would have the option of removing the XXXXX at the lessee's expense. 3. ... Hooley Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/02/16 — RITS 46992 — Application of GST/HST to Supplies Shipped from Supplier Directly to Recipient's Clients ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Scenario You have provided the following information: •   A Canadian GST-registered aggregator of natural gas (the "Supplier") supplies natural gas by way of sale to a non-resident, non-registrant (the "Non-Resident"). •   Natural gas is transported by means of a pipeline owned by a third party who acts as a carrier to the transactions (the "Carrier"). •   The Non-Resident's sales contract with the Supplier specifies that the contractual amount of natural gas will be delivered to the non-resident at a specified delivery point in Canada. •   The Supplier has a transportation agreement with the Carrier providing for the shipment of natural gas from a particular receipt point to a specified delivery point. •   The Non-Resident takes ownership of natural gas at the delivery point on the Canadian side of the pipeline. •   After ownership is transferred to the Non-Resident from the Supplier at the delivery point, the Non-Resident transfers ownership of natural gas to a Canadian GST-registered purchaser (the "Purchaser"). •   Physical possession of the natural gas is not transferred to the Non-Resident but remains with the Carrier. ... Smith Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/04/07 — RITS 58897 — Reconsideration of GST/HST Application "Arranging for" Financial Services ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Background The facts as we understand them are as follows: •   The retailer in the normal course of business makes taxable supplies to consumers and remits GST in respect of the supplies. •   In certain cases, payment of the supplies is made by way of a credit card issued from a financial institution. •   The use of the credit card creates an initial debt between the consumer and the financial institution. ... Yours truly, Owen Newell Manager General Operations Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/12/10 — RITS 91183 — Travel Agency ...