Search - 报销 发票日期 消费日期不一致
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GST/HST Ruling
15 February 2018 GST/HST Ruling 178892 - – Supply of […] Device
STATEMENT OF FACTS We understand the following from your fax, your website […] and a telephone conversation of August 31, 2016: 1. […] (the Corporation) is a designer and manufacturer of supplies […] for the medical and scientific industry. ... The Corporation sells medical devices and hospital equipment to hospitals […] in Canada. 3. ... The Device is used by technicians, nurses, medical practitioners […]. 7. ...
GST/HST Interpretation
10 June 2022 GST/HST Interpretation 236273 - – [Adjustments to previous returns -] […] foreign currency conversion
10 June 2022 GST/HST Interpretation 236273- – [Adjustments to previous returns-] […] foreign currency conversion Unedited CRA Tags ETA Part IX, 159 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 236273 Dear [Client]: Subject: GST/HST INTERPRETATION [Adjustments to previous returns-] […] foreign currency conversion Thank you for your email received on [mm/dd/yyyy], where you requested our opinion concerning various requests made by […][a registrant]. ... [INTERPRETATION GIVEN] With respect to retroactively adjusting the method for converting the value of consideration, […], [a registrant] may request an adjustment to its previously filed net tax returns within four years after the later of the day the return was filed and the due date of the return. ...
GST/HST Interpretation
28 August 2018 GST/HST Interpretation 175421 - – Application of GST/HST to vehicle lease payments that include amounts attributable to insurance premiums […]
28 August 2018 GST/HST Interpretation 175421- – Application of GST/HST to vehicle lease payments that include amounts attributable to insurance premiums […] Unedited CRA Tags ETA Part IX, 165, 221; ETA Sch V, Part VII Sec. 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... The dealer forwards the entire insurance premium for the term of the lease and the certificate to the insurer but does not collect the insurance premium from the customer at that time. […]. ... You would like confirmation that the portion of the monthly lease payment attributable to the insurance premium […] (including the interest thereon) is exempt for GST/HST purposes. 2. ...
GST/HST Ruling
4 December 2018 GST/HST Ruling 169786 - – […][Public service bodies' rebate of the provincial part of the HST – whether resident in a province]
The Terms of Reference state the following regarding Support Members: […] 10. ... The Terms of Reference state the following regarding decision making: […] 14. The Terms of Reference state the following regarding reporting: […] 15. ...
Excise Interpretation
3 January 2003 Excise Interpretation 42701 - Tariff Classification: " " Brought in Under Classification 2403.91.10 Not Subject to Customs Duty Equivalent to Excise Duty
3 January 2003 Excise Interpretation 42701- Tariff Classification: " " Brought in Under Classification 2403.91.10 Not Subject to Customs Duty Equivalent to Excise Duty Unedited CRA Tags ETA 23(2) XXXXX XXXXX XXXXX XXXXX Case: 42701January 3rd, 2003 Dear XXXXX This letter is in response to your email XXXXX concerning the importation of a product known as XXXXX and your request for a ruling on the tariff classification of this product. ... Sawab Nekiar, of the Customs Branch's Tariff Division, confirmed that XXXXX are classified under tariff item 2403.91.10 as "homogenized" or "reconstituted" tobacco "... suitable for use as wrapper tobacco. ...
Excise Interpretation
26 November 2002 Excise Interpretation 42421 - AMENDMENT TO LETTER OF We Will Allow Administrative Pre-approval of " " Brand Cigarettes as a Prescibed Brand
26 November 2002 Excise Interpretation 42421- AMENDMENT TO LETTER OF We Will Allow Administrative Pre-approval of " " Brand Cigarettes as a Prescibed Brand Unedited CRA Tags ETA 23.3(1) XXXXX November 26, 2002 Dear XXXXX This letter is further to our previous correspondence to you of XXXXX, concerning your request to have the XXXXX brand XXXXX of cigarettes prescribed as a tobacco brand for the purposes of the export tax and tobacco marking provisions of the Excise Act and Excise Tax Act. ...
Old website (cra-arc.gc.ca)
– Notice to all Excise Tax Licensees and Tax Professionals – Excise Tax Licensing and Related Enquiries
Notice to all Excise Tax Licensees and Tax Professionals – Excise Tax Licensing and Related Enquiries ETSL74 March 2010 Effective April 1, 2010 all excise tax licensing requests and related enquiries will be handled by the Excise Taxes and Other Levies Unit at Headquarters in Ottawa. ...
Old website (cra-arc.gc.ca)
Canada Pension Plan and Employment Insurance Explained – Information Technology Consultants – Employees or Self-Employed Workers?
For more information, see CPP/EI Explained – Employees and self-employed workers – Responsibilities, benefits, and entitlements. ... You can find more information in paragraphs 18 and 19 of Bulletin IT73 – The Small Business Deduction. ... For information on what the Canada Revenue Agency looks at when determining the employment status of placement/employment agency workers under the Canada Pension Plan and the Employment Insurance Act, see CPP/EI Explained – Placement/Employment Agencies. ...
Technical Interpretation - Internal summary
14 June 2007 Internal T.I. 2007-0229311I7 F - Capital Dividend Account -- summary under Payment & Receipt
14 June 2007 Internal T.I. 2007-0229311I7 F- Capital Dividend Account-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt making accounting entries does not constitute payment of a dividend After noting that payment of two back-to-back capital dividends (from “Subco” to “Parentco,” and form it to its individual shareholder) had been accomplished only by accounting entries, the Directorate found that this was insufficient to give rise to a capital dividend “received” by Parentco, so that there had been no addition to its capital dividend account. In this regard, it stated: [T]he mere making of the accounting entries … does not in itself constitute the payment of a dividend … by either Subco or Parentco. … [H]owever … a dividend can be paid by a corporation and received by its recipient without any monetary movement, for example, by the issuance of a demand note that is accepted as an absolute payment by the recipient. ...
News of Note post
In concluding that there had been no disposition of the debt, he found that of the “four fundamental terms of a debt obligation, i.e., the identity of the debtor, the principal amount, the amount of interest and the maturity date” identified in General Electric Capital, “ the only term that was significantly different in respect of the Post-Auction Debt … was the amount of interest.” ... The key passage appears to be the following: [S]ubparagraph (b)(i) of the [s. 248(1)] definition of “disposition” … states that “‘disposition’ of any property … includes … any transaction or event by which, … where the property is a … mortgage, … the property is in whole or in part redeemed, acquired or cancelled….” … Thus, by reason of the foreclosure and the judicial sale, the Mortgage was cancelled. ... The Queen 2021 TCC 33 under s. 18(1)(b) – capital loss v. loss – debt, s. 248(1) – disposition, s. 171(1), s. 9 – timing, and General Concepts – Evidence. ...