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Administrative Policy summary
Excise and GST/HST News - No. 101 March 2017 -- summary under Section 5
. … Supply is of IPP rather than health service [T]he nature of the supply of the right to be called upon is not dependent upon, altered, or extinguished, by a future rendering of health care services by the medical practitioner to the facility’s patients. ...
Administrative Policy summary
25 February 2016 CBA Roundtable, Q. 9 -- summary under Section 285
This is supported by… Kion … 2009 TCC 447. In other words, the fact that a registrant has not filed a return for a particular reporting period does not automatically preclude the potential application of the gross negligence penalty. ...
Administrative Policy summary
25 February 2016 CBA Roundtable, Q. 7 -- summary under Section 96
They jointly hire a group of employees … [so that] [e]ach professional is an employer at law…. ...
Administrative Policy summary
23 May 2017 Interpretation 182665 -- summary under Subsection 254(5)
CRA stated: We confirm that an electronic signature produced using […] or [a] similar device is acceptable for purposes of filing a GST/HST rebate application, provided the signature and any related electronic records exhibit the characteristics of reliability, integrity, and authenticity, as discussed in GST/HST Memorandum 15.2, Computerized Records. ...
Administrative Policy summary
RC4050 GST/HST Information for Selected Listed Financial Institutions -- summary under Paragraph 296(1)(a)
. … If you need to amend/revise the information reported on your original GST494 return, you must send us a new GST494 return and write the word "AMENDED" at the top of the form. ...
Administrative Policy summary
Bulletin PST 208, Goods for Resale, April 2016 -- summary under Purchaser
.… Self-assessment If you take taxable goods from your resale inventory for business or personal use, you must self-assess… If you take taxable goods from your lease inventory for business or personal use, you must self-assess PST as explained in Bulletin PST 315 … ...
Administrative Policy summary
23 March 2017 CBA Commodity Taxes Roundtable, Q.15 -- summary under Subsection 220.06(1)
S. 11 of the New Harmonized Value-Added Tax System Regulations provides an exemption where “the supply is made by a person that paid tax under section 220.05 or 220.07 … in respect of bringing the property into the participating province.” ...
Administrative Policy summary
23 March 2017 CBA Commodity Taxes Roundtable, Q.11(b) -- summary under Section 271
. … Where the predecessor (the supplier) did not provide the documentary evidence to the other predecessor prior to the amalgamation, the new successor could provide the necessary documentation thereby allowing the new successor to claim the ITC effectively reducing their liability to any applicable interest and penalty. ...
Administrative Policy summary
Guidance on the application of the split income rules for adults 15 December 2017 CRA Webpage -- summary under Clause (c)(ii)(C)
Child 1’s trust distributions are excluded amounts but not those of Child 2 – but as Child 2 is in the top bracket, no additional tax will be paid. ...
Administrative Policy summary
GST/HST Policy Statement P-053 Application of all or Substantially all to Residential Complexes November 2, 1992 -- summary under Residential Complex
. … The time period to be used for this determination is also flexible provided the period is reasonable for the particular supplies in question and is used on a consistent basis. ...