Search - 江苏苏美达轻纺国际贸易有限公司 关税政策 最新动态

. / 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. ... You are a sole proprietor […]. You are registered for GST/HST purposes […]. 2. ... Place of supply – in Canada Section 142 provides the general place of supply rules for deeming a supply to be made in or outside Canada. ...

. / 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. ... Liability for tax – Simplified registration under Subdivision E of Division II Where a person is registered for GST/HST under Subdivision E of Division II (simplified GST/HST registration regime), their “specified supplies” made to “specified Canadian recipients” are deemed to be made in Canada in accordance with subsection 211.14(1). ... A “specified Canadian recipient” is defined under subsection 211.1(1), as follows: “(…) is a recipient of a supply who: (a) has not provided to the supplier or to a distribution platform operator in respect of the supply, evidence satisfactory to the Minister that the recipient is registered under Subdivision D of Division V; and (b) has a usual place of residence that is situated in Canada. ...

Two of the subsidiaries (Corporations C and E) collectively (50% each) wholly own another corporation (Corporation F). 100%------- A-------- 100% | | | | | | 100% | | | | | | B D G | | | 100% 100% 100% | | | C E H | | | | 50% | | | | 50%-------- F INTERPRETATION REQUESTED You would like to know whether Corporation F is closely related to Corporation A by virtue of subparagraph 128(1)(a)(v) or subsection 128(2), and whether and under which provision Corporation F would be closely related to Corporations G and H. ...

. / 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 following organization structure was presented for consideration: HoldCo. / | \ / | \ / | \ US 2------- US 1 US 3 | | | | US 4 US 5 | |---------------------------------|-----------|--------------------------------- | | C 1 C 2 | | | | C 3 C 4 We were asked to assume the following regarding the above structure: * 100% ownership (number and value) of all of the voting shares of each corporation downstream in the structure by the entity immediately above it; * Hold Co. owns 100% of all of the voting shares in US2; and * US1 is a partnership with US2 and Hold Co. as its partners. ...

Facts * The following diagram shows branch operations that are permanent establishments (PEs). ... Parent Co / \ / \ NRes NRes Co1 Co2 | | | |______________________ | | NResCo1 NResCo2 PE PE […] […] Comments The following comments are based on current legislation and focus on the questions: […] 1) Are these two PEs closely related? ... Thus the question we must answer is not if the permanent establishments are eligible to make the election but rather if the corporations of which they are a part are eligible to make the election under section 150. […] […]. ...

The [...] service provided to members is to ensure [...] • The member also receives the right to have [the Group] advise the [...]. • Each member [...] • Members also receive a benefit under the membership of having their name placed in [the Group's] data base that other members [...] can access [...]. • [...]. • The [...] [Company] is located on a reserve in [...] [Province Y]. • The [Company] is responsible for [...]. • [...] [the Company] gathers [...] and sends it to [the Association's] office [...] and sends [...] to [the Company]. • Staff of [the Association/Group] [...] and [...]. • The [Company] is a business owned by an Indian(s). ...

In the example the GST amount would be 7% x [($20,000- $5,000- $8,000) / 48) + $95.68 (the Monthly Interest Portion of Lease Payment)] or 7% of (145.83 + 95.68) = $16.91. ... " •   Further to your letter, you were subsequently advised by XXXXX that, for purposes of calculating the provincial sales tax and the GST on the monthly lease payment, the "Monthly Interest Portion" was recalculated as follows: $18,000 + $8,000- $3,000 (outstanding loan on trade-in) x 0.00368 = $84.64/mth You request that we confirm your understanding based on the above facts provided. ... Accordingly, based on the facts provided, the total GST payable on the monthly lease payment is determined to be $16.13 per month (rather than $16.91 per month as indicated in your recent letter to XXXXX calculated in three steps as follows: Step 1: Calculation of the Monthly Finance Charge Selling price of the new vehicle before GST: $20,000 Less: trade-in Allowance $  5,000 Adjusted capital cost $15,000 Add: residual value $  8,000 Finance Base: $23,000 Monthly Finance Charge: $23,000 (Finance Base) x.00368 (money factor) $       84.64/mth Step 2: Calculation of the Monthly Depreciation Charge Adjusted capital cost $15,000 Less: residual value $  8,000 Depreciation Base: $  7,000 Monthly Depreciation Charge:$7,000 (Depreciation Base) ÷ 48 months:        145.83/mth GST Base: $     230.47/mth Step 3: Calculation of the GST Payable on the Monthly Lease Payment 7% x $230.47/mth (GST Base) $        6.13/mth We therefore suggest that you amend your letter to XXXXX and provide them with the above calculation. ...

The promotional literature describes the following equipment: •   Ramboc/Simonsen Bulk Feed Bodies •   Tyler Fertilizer Tenders •   Ramboc Anhydrous Ammonia Applicators •   Ramboc Field Ready Nurse Tanks •   Tyler Atlas 3-pt. Hitch Toolbars •   Ramboc Field Ready Nurse Tanks •   Ramboc Twin Delivery Units •   Ramboc Anhydrous Ammonia Scales and Meters •   Patriot Applicators •   Tyler Fertilizer Spreaders •   Tyler Truck Mounted Fertilizer Spreaders •   Ramboc Fertilizer Spin Spreaders •   Pro 550 Slide-in Sprayer •   Eagle Truck Mounted Sprayer •   Tyler Titan Chassis (liquid system) •   Tyler Fluid-Air (Dry Applicator) •   Ramboc Flotation Chassis •   Ramboc Pull Type Air Machine (granular fertilizer) The Agriculture and Fishing Property (GST) Regulations describe property related to agriculture that are zero-rated under section 10 of Part IV of Schedule VI to the Excise Tax Act when supplied by way of sale. ... The following equipment falls within the requirements outlined in paragraph (1)(g) of the Agriculture and Fishing Property (GST) Regulations: •   Ramboc Anhydrous Ammonia Applicators •   Tyler Atlas 3-pt Hitch Toolbars •   Tyler Fertilizer Spreaders •   Ramboc Pull Type Air Machine (granular fertilizer) •   Eagle Truck Mounted Fertilizer Sprayer- truck mounted •   Patriot Applicators It has been determined that the following equipment does not meet the requirements outlined in paragraph (1)(g) of the Agriculture and Fishing Property (GST) Regulations and are therefore taxable at 7%: •   Ramboc/Simonsen Bulk Feed Bodies- used to transport/deliver •   Tyler Fertilizer tenders- used to transport/deliver •   Ramboc Twin Delivery Units- used to transport/deliver •   Ramboc Field Ready Nurse Tank- a part for an applicator •   Ramboc Anhydrous Ammonia Scales & Meters- self explanatory •   Tyler Truck Mounted Fertilizer Spreaders- truck mounted •   Ramboc Fertilizer Spin Spreaders- truck mounted •   Pro 550 Slide-in Sprayer- truck mounted •   Tyler Titan Floater Chassis- self explanatory •   Tyler Fluid-Air Chassis- self explanatory With respect to the Ramboc Flotation Chassis reference is made to the interpretation regarding the XXXXX. ...

Nous comprenons que: • [...] (le " preneur ") a conclu une entente pour louer l'aéronef suivant de [...] (le " bailleur "), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation [...] [...] [...] [...] • Le contrat de location commence le [jj/mm/aaaa] et se termine le [jj/mm/aaaa]. • L'aéronef sera importé à [...] le [jj/mm/aaaa] et sera exporté le [jj/mm/aaaa]. • Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ...

. / 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 ownership structure of the corporations is as follows: Hold Co. | \ | \ US 2 US 3 | | US 4 US 5 | |----------------------- | | C 1 C 2 | | C 3 C 4 The ownership structure on the left side consists of C3 for which 100% of required shares are owned by C1, for which 100% of required shares are owned by US4, for which 100% of required shares are owned by US2, for which 100% of required shares are owned by common parent Hold Co. ... INTERPRETATION REQUESTED Based on the above, you would like to know whether the following entities are eligible to make an election under section 156: * C1 with C2 * C1 with C4 * C2 with C3 * C3 with C4. ...