Search - 深圳居住证 办理条件 最新政策
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GST/HST Ruling
6 August 2015 GST/HST Ruling 170955 - – Supply of Psychotherapy Services
6 August 2015 GST/HST Ruling 170955- – Supply of Psychotherapy Services Unedited CRA Tags ETA 165(1), ETA 165(2), ETA Sch V, Part II, 7; 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 Case Number: 170955 Business Number: […] Dear [Client]: Subject: GST/HST RULING Supply of psychotherapy services Thank you for your [correspondence], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the supply of psychotherapy services. ...
Excise Ruling
30 July 2019 Excise Ruling 200925 - – [federal excise tax on an automobile air conditioner]
30 July 2019 Excise Ruling 200925- – [federal excise tax on an automobile air conditioner] Unedited CRA Tags ETA Part III 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. ... You provided a […] Brokerage receipt which indicated a federal excise tax of $100 had been paid. 6. ...
GST/HST Ruling
26 September 2014 GST/HST Ruling 156889 - – Tax status of […][dental loupe]
26 September 2014 GST/HST Ruling 156889- – Tax status of […][dental loupe] Unedited CRA Tags ETA Sch VI, Part II, 9; 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. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 14th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 156889 Business Number: […] Dear [Client]: Subject: GST/HST RULING Tax status of […][dental loupe] Thank you for your letter of [mm/dd/yyyy], concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a product called the […][dental loupe]. ...
GST/HST Interpretation
26 November 2012 GST/HST Interpretation 148931 - – Section 273(1) Joint Venture Election - Whether bare trusts and nominee corporations can be operators of joint ventures for purposes of Section 273(1)
26 November 2012 GST/HST Interpretation 148931- – Section 273(1) Joint Venture Election- Whether bare trusts and nominee corporations can be operators of joint ventures for purposes of Section 273(1) Unedited CRA Tags ETA 273(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. DATE November 26, 2012 TO [Addressee] FROM Ken Syer Manager Goods Unit Excise and GST/HST Rulings Directorate FILE 148931 SUBJECT : GST/HST INTERPRETATION Section 273(1) Joint Venture Election- Whether bare trusts and nominee corporations can be operators of joint ventures for purposes of Section 273(1) This is in response to our recent […] [correspondence] on whether a bare trust or nominee corporation can be an operator of a joint venture for purposes of section 273 of the Excise Tax Act. ...
Excise Interpretation
23 November 2012 Excise Interpretation 146849 - – Ships’ Stores
23 November 2012 Excise Interpretation 146849- – Ships’ Stores Unedited CRA Tags ETA Part VII, 68.01(2), ETA Part VII, 68.17, ETA Part VII, 70 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 Interpretation
3 September 1998 GST/HST Interpretation HQR0001287 - Yukon First Nations - Information Sessions March 24th & 25th
3 September 1998 GST/HST Interpretation HQR0001287- Yukon First Nations- Information Sessions March 24th & 25th TO: XXXXX XXXXX FROM: Suzanne Leclaire Educational Services and Indians Subject: Yukon First Nations Yukon First Nations- Information Sessions March 24th & 25th Q1. ...
Excise Interpretation
18 June 2019 Excise Interpretation 198258 - – Fuel sold for use as ships’ stores
18 June 2019 Excise Interpretation 198258- – Fuel sold for use as ships’ stores Unedited CRA Tags ETA Part VII — General (58.1-116); Part III, Section 23 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 Interpretation
14 March 2019 GST/HST Interpretation 152843 - – Place of supply of printed matter and invoice management supplies
14 March 2019 GST/HST Interpretation 152843- – Place of supply of printed matter and invoice management supplies Unedited CRA Tags ETA Part IX, 144.1, ETA Sch IX, Part II Sec. 1, Part II Sec. 3, Part IX Sec. 3, Part VI Sec. 5, Part VII, SOR/2010-117 New Harmonized Value-added Tax System Regulations : 13(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. ... Two aspects of the Supplier’s Product A business include the production or processing of printed matter [the Printed Matter Supply] for a customer (the Recipient), which the Supplier then mails to addresses provided by the Recipient […], and the provision of invoice management services [the Invoice Management Supply] to the Recipient […]. 3. ... For more information on the place of supply rules, please refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province (B-103). ...
GST/HST Interpretation
23 March 2018 GST/HST Interpretation 187140 - – Claim period of a public service body that becomes a GST/HST registrant during a fiscal year
23 March 2018 GST/HST Interpretation 187140- – Claim period of a public service body that becomes a GST/HST registrant during a fiscal year Unedited CRA Tags ETA Part IX: 123(1), 251(1), 259(1), 259(3), 263 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 Interpretation
8 June 2020 GST/HST Interpretation 201085 - – Application of GST/HST and excise duties on supplies of spirits and wine
8 June 2020 GST/HST Interpretation 201085- – Application of GST/HST and excise duties on supplies of spirits and wine Unedited CRA Tags ETA Part IX, 123(1), 154(1), 154(2)(a),165, EA, 2001, Introduction (1-6): 2, EA, 2001, Part IV- Alcohol (59-158): 124(1),125,135(3),136(1),140,141,88 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. ...