Search - 深圳居住证 办理条件 最新政策
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GST/HST Interpretation
1 May 1996 GST/HST Interpretation File #: 11650-6 - The Application of the GST to Artist Live/Sork Studios
1 May 1996 GST/HST Interpretation File #: 11650-6- The Application of the GST to Artist Live/Sork Studios Unedited CRA Tags ETA 169; ETA Sch V, Part I, 2; ETA Sch V, Part I, 9 XXXXX This is in response to correspondence from your office of June 1, 1994 concerning the application of the GST to artist live/work studios. ... (In order for subsection 190(1) to apply, paragraph 190(1)(b) of the Act requires that, "... immediately before that time, the property was not a residential complex,... ...
GST/HST Interpretation
17 February 2003 GST/HST Interpretation 35280 - Freight Transportation Service – Goods Transported from Canada to the U.S. that Are Rejected and Returned to Canada
17 February 2003 GST/HST Interpretation 35280- Freight Transportation Service – Goods Transported from Canada to the U.S. that Are Rejected and Returned to Canada Unedited CRA Tags ETA Sch IX, Part VI, 5; ETA Sch VI, Part VII, 6; ETA Sch VI, Part VII, 8; GST/HST Memoranda Series Memorandum 1.4, Goods and Services Tax Rulings Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5XXXXX XXXXX XXXXX Case Number: 35280 XXXXX XXXXX February 17, 2003 Subject: GST/HST INTERPRETATION Freight transportation service- goods transported from Canada to the U.S. that are rejected and returned to Canada Dear XXXXX Thank you for your letter XXXXX, (with attachments) concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a freight transportation service when goods transported from Canada to the U.S. are rejected and redirected to Canada. ...
GST/HST Interpretation
10 January 2018 GST/HST Interpretation 139614 - – Claims made under an employee health plan
10 January 2018 GST/HST Interpretation 139614- – Claims made under an employee health plan Unedited CRA Tags ETA Part IX: 141.01(2), 165, 169, 175, 185(1), 232(1), 261; ETA Sch V, Part VII Sec. 1; SOR/91-26 Financial Services (GST) Regulations 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
9 April 1996 GST/HST Interpretation 11870-5[5] - Determining Fair Market Value of a Residential Complex on Leased Land / Section 191 of the Excise Tax Act
9 April 1996 GST/HST Interpretation 11870-5[5]- Determining Fair Market Value of a Residential Complex on Leased Land / Section 191 of the Excise Tax Act Unedited CRA Tags ETA 191 XXXXX file 11870-5 XXXXX G 2729 XXXXX April 9, 1996 Dear XXXXX I am writing in response to your letter of July 28, 1995, in which you request an interpretation concerning the above-noted issue. ...
GST/HST Ruling
14 February 2019 GST/HST Ruling 159878 - Refund of recaptured input tax credits (RITCs) on electricity charge types
The Registrant’s […] plant does not purchase its electricity from a local distribution company (e.g. ... The Registrant’s […] plant is directly linked to the “high-voltage grid” maintained by Hydro One. 7. ... Charge Type 155 – Congestion Management Settlement Uplift Charge Type 169 – Station Service Reimbursement Debit Charge Type 183 – Generation Cost Guarantee Recovery Debit Charge Type 250 – 10 Minute Spinning Market Reserve Hourly Uplift Charge Type 252 – 10 Minute Non-spinning Market Reserve Hourly Uplift Charge Type 254 – 30 Minute Operating Reserve Market Hourly Uplift Charge Type 450 – Black Start Capability Settlement Debit Charge Type 451 – Hourly Reactive Support and Voltage Control Settlement Debit Charge Type 452 – Monthly Reactive Support and Voltage Control Settlement Debit Charge Type 454 – Regulation Service Settlement Debit “The IESO also levies a variety of surcharges on the purchases of electricity by market participants to recover the cost of its payments to suppliers for ancillary services and other supplies (as set out in 5.3) and Guarantees (as set out in 5.8). ...
GST/HST Ruling
7 October 2021 GST/HST Ruling 220810 - […][Education Revenue]
The [Corporation] is establishing […], an education program for its licensees to meet their […] education requirements. ... (b) […] Education – the [Corporation] will assess a fee for each hour of instruction which will be equivalent to […] education credit. 6. ... Licensees are required to maintain a number of […] credits specific to their licence […]. e. […] education courses and credits are available to members only. 8. […] The [Corporation] is an ‘other body established by a government’ under Category 1 for the purposes of section 20 of Part VI of Schedule V to the ETA […]. 9. ...
GST/HST Ruling
9 September 2024 GST/HST Ruling 247572 - Eligibility for the purpose-built rental housing rebate
STATEMENT OF FACTS From your incoming letter, the Agreement of Purchase and Sale (APS) submitted, as well as our telephone conversations, we understand the following: 1. […] (Corporation) is resident in Canada and is registered for GST/HST purposes under business registration number [#]. 2. ... On [mm/dd/yyyy], the Corporation entered into an APS with […] (Vendor). ... (iv) Section […] of the APS provides that the APS will be completed […] days following the Vendor notifying the Corporation, in writing, that construction of the Apartment Building is complete, or such other date as agreed in writing by the parties (Closing Date). ...
GST/HST Interpretation
23 July 2023 GST/HST Interpretation 244796 - Sale of vintage goods [through distribution platforms]
However, it was noted that you are now registered for GST/HST purposes effective [mm/dd/yyyy] […]. 2. ... You also provide […] services which will be discontinued at the end of [yyyy]. 7. Annual revenues generated from the […] services amounted to approximately $[…] for [yyyy]. 8. ...
GST/HST Interpretation
30 August 2023 GST/HST Interpretation 244795 - Sales of goods through distribution platforms
. / 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. ...
GST/HST Interpretation
14 February 2024 GST/HST Interpretation 231621 - Adjustment, credit or refund of tax charged or collected under Subdivision E of Division II
. / 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. ...