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. ... XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2004/05/03 — RITS 51333 — Temporary Importation of Amusement Rides ...

9 February 1996 GST/HST Interpretation 11755-11- Application of GST to Transactions Involving Early Payments and Advance Payments Unedited CRA Tags ETA 161                                                                         Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233                                                                         File #: 11755-11(glr)                                                                         s. 161 XXXXX February 9, 1996 Dear XXXXX I refer to your facsimile message of March 30, 1994, addressed to Mr. ... Ryhorchuk GAD #: 288(P&L) Application Team             XXXXX ...

10 April 1996 GST/HST Interpretation 11640-2- Application of the GST to the Supply of Intangible Personal Property Unedited CRA Tags ETA Sch VI, Part V, 10                                                                         Tel. #: (613) 954-8585                                                                         Fax #: (613) 990-1233                                                                         Files #: 11640-2(dc)                                                                         Sch. ... Jones Director General Applications Division GST Rulings and Interpretations Policy and Legislation Branch Enclosures GAD #s: 1559 & 1570 (REG) c.c.: R. ...

As a non-profit organization, [the Association] would also meet the definition of “public sector body” for GST/HST purposes. 2) [The Association] is a GST/HST registrant and its GST/HST number is […]. 3) [The Association] was founded in [yyyy], incorporated in [mm/yyyy], and is a member driven organization […]. 4) There are approximately [#] members, most of which are […]. ... The rest are associate members that are also involved in the […] industry, such as […], etc. 5) [The Association] holds events yearly, some of which offer sponsorship opportunities to its members. ... Bronze – $[…] b. Silver – $[…] c. Gold – $[…] d. Diamond – $[…] In exchange for sponsorship money, [the Association] provides signage with the sponsor’s name (larger consideration means a larger banner sign), print material, verbal mention at the dinner, and inclusion in the newsletter (published three times a year). ...

The claim was made up of the contract price and other additional charges for additional work, expenses, impacted costs and loss of productivity as follows: •   contract price XXXXX •   approved change orders $XXXXX •   additional change orders $XXXXX •   room & board $XXXXX •   additional work $XXXXX •   more additional work $XXXXX •   drawing revision $XXXXX •   misc. items $XXXXX •   disputed work $XXXXX •   time sheet- field work $XXXXX •   disputed work $XXXXX •   impacted costs $XXXXX •   head office costs $XXXXX •   loss of productivity $XXXXX Total $XXXXX Less payment (prior to May 1, 1991) $XXXXX Subtotal $ XXXXX GST $ XXXXX Total amount claimed as owing $ XXXXX including GST XXXXX counter-claimed against XXXXX for the sum of XXXXX but later reduced the amount to $XXXXX[.] ... You advised us that: •   the various amounts claimed by XXXXX were invoiced to XXXXX and booked by XXXXX as receivables prior to XXXXX- after the judgment, XXXXX received the net amount approved by the Court from XXXXX plus the related GST; •   XXXXX called up your office to see if the amount should be subject to GST; •   XXXXX indicated the contract had hundreds of pages, and would not be convenient to forward it to you for review. ... Phil Tang Specialty Tax Unit Financial Institutions & Real Property Division GST/HST Rulings and Interpretations Directorate ...

Facts XXXXX net tax = $5,600 for fiscal year 1995 •   In 1996 the registrant predicts the net tax to be owing as $4,000 which means there will be quarterly instalments of $1,000. •   The registrant makes instalment payments in March and June of $800. •   In June 1996 the registrant changes the fiscal year end to June 30 and files a return for January 1996 to June 30th 1996 for $2,200 net tax. ... In this case the appropriate interpretation for the calculation of the instalment base would be: •   similar to the above, the formula of subpara 237(a)(i) is inoperative since it requires the election made under subsection 248(3) to cease having application, •   under subpara. 237(2)(a)(ii) the net tax for the particular reporting period in this case is the period from July 1st 1996, to June 30th 1997, •   the formula under 237(2)(b) will take into consideration both the net tax for the twelve month period for 1995 ($5600) plus the immediately preceding period which is the short period of January to June 30th 1996, ($2200) which will result in an instalment base of C x 365/D or [($5600 + $2200) ÷ 365 (365 + 183)] = $5196 (rounded) •   Subsection 237(2) requires the instalment base to be the lesser amount of the above amounts which can only be determined once the net tax for fiscal year 96/97 becomes known. ... Research •   Q & A 8b.40 •   Q & A 6a.8 •   Explanatory notes ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The following information was presented in your letter. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. •   XXXXX. ... Leyton Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/10/01 — RITS 54077 — Recovery of the Goods and Services Tax (GST) That [Were] Paid to XXXXX on the Purchase of XXXXX Products for Resale ...

1 March 1996 GST/HST Interpretation 11850-3- Supply of Powdered Vitamins as an Ingredient for Livestock Feed and the Application of the GST Unedited CRA Tags ETA Sch VI, Part III, 1                                                                         File # 11850-3(MB)                                                                         Doc # 2671G                                                                         Ref: S1 of Pt III to Sch VI. ...

The association you are inquiring about has the following membership rights and obligations: •   the membership is to a non-resident professional association; •   the membership dues are XXXXX per year; •   members receive the following benefits: •   professional networking; •   professional recognition; •   leadership opportunities; •   competitions and awards; •   opportunity to be published; •   continuing education; •   on-line education; •   access to experts in the field; •   job referral service; •   access to medical insurance and a credit card program; •   internet discussion forums; and •   voting rights. •   members are entitled to receive the following publications, at no charge: •   a catalogue of publications in their professional field; •   a monthly newsletter; •   a monthly magazine; and •   a quarterly journal. •   non-members could receive both the catalogue and the newsletter for free while they would have to pay $XXXXX per issue in respect of the magazine and the journal; •   magazine cost per year is therefore $XXXXX •   journal cost per year is therefore $XXXXX •   total cost per year: $XXXXX •   members are entitled to a discount on seminars and educational programs at an average savings of approximately $XXXXX Your have asked two specific questions. ... Interpretation Given Question 1: Revenue Canada Policy Number P-077R " Single and Multiple Supplies " provides factors and guidelines to review which the Department will consider in determining whether a supply will be considered to be a single supply or multiple supplies. ... Question 2: We refer you to the GST/HST Guide titled " Information For Non-Resident Suppliers of Publications " (a copy of which is attached). ...

La TVH s'applique dans les provinces participantes aux taux suivants: 13 % en Ontario et 15 % au Nouveau-Brunswick, à Terre-Neuve-et-Labrador, en Nouvelle-Écosse et à l'Île-du-Prince-Édouard. ... Nous comprenons que l’acquéreur, un fabricant de […] résidant au Québec, acquiert de la société […] (« le fournisseur »), une société résidant aux États-Unis inscrite aux fins de la TPS/TVQ, du […] pour consommation, utilisation ou fourniture dans le cadre de ses activités commerciales. ... À cet effet, l’acquéreur a retenu les services de la société […] (« le courtier »), une société montréalaise de courtage en douanes, la demandant d’agir pour son compte afin d’effectuer le dédouanement des biens au moment de leur importation au Canada et de payer la taxe imposée par l’article 212. ...