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GST/HST Interpretation
15 October 2004 GST/HST Interpretation 52554 - Application for Designation of XXXXX as a Hospital Authority
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2004/09/16 — RITS 39725 — Eligibility for Input Tax Credits ...
GST/HST Ruling
21 December 2005 GST/HST Ruling 45433 - New Residential Rental Property Rebate and the XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Hugh Dorward Real Property Unit Financial Institutions and Real Property Division Excise and GST/HST Rulings Directorate 2005/12/21 — RITS 49336 — Tax Status of Memberships ...
GST/HST Interpretation
6 January 2005 GST/HST Interpretation 50183 - The Transfer of Units in Gross Royalty Trusts
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Jacqueline Russell Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/01/27 — RITS 51529 — Rebates- Emergency Evacuation- XXXXX ...
GST/HST Ruling
24 April 2006 GST/HST Ruling 64488 - Ice Cream Products
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Nadine Kennedy, CMA Charities, Non-profit Organizations and Educational Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/04/24 — RITS 64810 — Dried Fruits ...
GST/HST Interpretation
22 July 1994 GST/HST Interpretation 11870-5/1212 - Supply of Residential Condominium Units (the "Units") in the Residential Condominium Complex
The Offering Memorandum, dated September 1, 1991, however, states that the Partnership was "... formed for the purposes of constructing, selling, owning and operating a maximum of 10 condominium and/or apartment suites in the four buildings containing a total of 30 apartments.... ... Stanley Farber Manager, Real Property Tax Policy- Special Sectors Policy and Legislation c.c.: Stan Farber Wendy Houston All Regional I & S Managers Revenue Quebec ...
GST/HST Interpretation
1994 GST/HST Interpretation 11870-2[2] - One-Time Builders of Residential Complexes
Policy number P-059 " Business V. Adventure or Concern in the Nature of Trade " will provide assistance in this regard. ... The Queen (82 DTC 6274), the Court stated, in part: "... the plaintiff's conduct supports the conclusion that the plaintiff had the intention of turning a profit and that both residences had been built in the nature of an adventure in trade and the accruing profits were earned income. ...
GST/HST Ruling
2 October 1998 GST/HST Ruling HQR0000106 - Territorial Lands Act and Federal Real Property Act
Ruling Requested DIAND is required to charge GST on the supplies it provides, as described XXXXX Schedules I and II to the Territorial Land Use Regulations [.] DIAND is required to charge GST on the supplies it provides, as described in XXXXX Schedule to the Territorial Lands Regulations [.] DIAND is required to charge GST on the supply of a right to enter federal real property, as provided for through a Licence agreement, made pursuant to the Federal Real Property Regulations [.] ...
GST/HST Interpretation
13 August 1998 GST/HST Interpretation HQR0000242 - Employer Contributions Made Into Union Trust Funds
13 August 1998 GST/HST Interpretation HQR0000242- Employer Contributions Made Into Union Trust Funds Unedited CRA Tags ETA 123(1); ETA 149(1); ETA Sch V, Part VII, 1 Telephone: (613) 954-5021 Fax: (613) 990-1233 XXXXX HQR0000242 XXXXX 11735-1 (pl) XXXXX Subsections 123(1) & 149(1) XXXXX Section 1, Part VII of Schedule V XXXXX August 13, 1998 Dear XXXXX This is in response to your previous letters and several subsequent telephone conversations regarding the application of the GST/HST to contributions made by employers into various employee benefit plans operated as union trust funds. ...
GST/HST Ruling
4 June 2003 GST/HST Ruling 37913 - Liability to Collect Tax on Commercial Rent - Conversion of Commercial Property
4 June 2003 GST/HST Ruling 37913- Liability to Collect Tax on Commercial Rent- Conversion of Commercial Property Unedited CRA Tags ETA 123(1) basic tax content; ETA 123(1) residential complex; ETA 136(2); ETA 171(3); ETA 190(2); ETA 207(1); ETA Sch V, Part I, 2; ETA Sch V, Part I, 4; ETA Sch V, Part I, 9 Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 37913File #: 11950-1, 11950-2, 11950-3June 4, 2003 Subject: GST/HST APPLICATION RULING Liability to Collect Tax on Commercial Rent- Conversion of Commercial PropertyGST/HST INTERPRETATION Tax Status of Sales of Mixed-Use Property- Implications of Cancellation of Registration Dear XXXXX: Thank you for your letter XXXXX addressed to the XXXXX Tax Services Office, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the transactions described below. ... The enclosed guide, " General Information for GST/HST Registrants ", provides the formula for calculating the basic tax content of property. ...
Current CRA website
Input tax credits
For more information on the recapture of ITCs, see GST/HST Info Sheets GI-165, Prince Edward Island: Transition to the Harmonized Sales Tax – Builders and Recaptured Input Tax Credits. ... The following chart provides information that needs to be included on your receipts, invoices, or other documentation to support your claim: Input tax credit information requirements Information required Total sale under $100 Total sale of $100 to $499.99 Total sale of $500 or more Supplier's business or trading name, or an intermediary's Footnote * Yes Yes Yes The invoice date or, if no invoice issued, the date on which the GST/HST is paid or payable Yes Yes Yes The total amount paid or payable Yes Yes Yes An indication of the total amount of GST/HST charged or that the amount paid or payable for each taxable supply (other than zero-rated supplies) includes the GST/HST at the applicable rate No Yes Yes An indication of the status of each supply where the invoice includes both taxable and exempt supplies No Yes Yes The supplier or intermediary's GST/HST registration number No Yes Yes The buyer's name or trading name or the name of the buyer's authorized agent or representative No No Yes A brief description of the property or services No No Yes The terms of payment No No Yes Footnote * An intermediary is a registrant who, acting as your agent or under an agreement with you, causes or facilitates the making of the supply by you. ...