Search - 深圳居住证 办理条件 最新政策

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Factors to consider in determining whether a non-resident person is carrying on business in Canada in a particular situation include: •   the place where agents or employees of the non-resident are located; •   the place of delivery; •   the place of payment; •   the place where purchases are made; •   the place from which transactions are solicited; •   the location of an inventory of goods; •   the place where the business contracts are made; •   the location of a bank account; •   the place where the non-resident's name and business are listed in a directory; •   the location of a branch or office; •   the place where the service is performed; and •   the place of manufacture or production. ... Yours truly, Dwayne Moore Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2004/07/29 — RITS 53446 — Effective Date of Municipal Rebate at the Rate of 100% ...

Afterwards, if payment in full is not received within the specified period, the Club may take any of the following actions: •   Enforce its lien upon such XXXXX as provided XXXXX. •   Subject to applicable law, bring an action to recover a money judgment for the unpaid XXXXX or to enforce the Club's lien against a XXXXX for unpaid XXXXX. •   Suspend the XXXXX rights and privileges pursuant to his/her XXXXX and XXXXX. ... More particularly, the sale must conform to XXXXX, that is, in general: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX The sale of resort points must meet the conditions cited above to qualify as a sale of property seized pursuant to the XXXXX, and not a sale of new points. ... NCS Subject Code(s): R 11643-3-11950-1 2004/10/08 — RITS 49550 — GST Status of Medical and Assistive Devices ...

The XXXXX card has the following characteristics: •   Plastic, credit card size, photo on the left hand side •   Card states that holder is exempt from paying both taxes (e.g. GST/HST and PST) •   XXXXX Interpretation Requested Does the XXXXX card entitle its holder to be exempt from paying the GST/HST? ... The certificate card may also contain the following information: •   the person's photo •   the person's name •   a 9- or 10-digit registry number •   band name •   family number An Indian individual may be eligible for tax relief if the individual provides the Certificate of Indian Status card and: •   the goods are sold on a reserve, or the goods are delivered XXXXX to a reserve; or •   the services (for example, haircuts, small appliance repairs) are performed totally on a reserve. ...

Ryhorchuk Telephone: (613) 954-8585                                                                         Fax: (613) 990-1233                                                                         11650-10 (pl)                                                                         Section 169 & 175 XXXXX April 26, 1996 Dear Mr. ... Department's Position: We have recently revised draft Policy Statement P-184: " Credit card expenses and the registrant's use of the 6/106ths factor for claiming input tax credits " which discusses in general terms the conditions that must be satisfied by a registrant when claiming an ITC using the 6/106ths factor on business related expenses incurred by an individual on a company credit card. ... Jones Director General Applications Division GST Rulings and Interpretations Attachment GAD #: 2807 (GEN) c.c.: M. ...

1 March 1996 GST/HST Interpretation 11895-5[6]- Refuse Disposal Fees Charged by Unedited CRA Tags ETA Sch V, Part VI, 20(i)                                                                         File #: 11895-5(ON)                                                                         c.n. 1151(REG)                                                                         Sch. ...

1 March 1996 GST/HST Interpretation 11895-1[8]- The Issue of Cash Payments in Lieu of Off-street Parking (Cash Payments) Arising From a Request From Unedited CRA Tags ETA Sch V, Part VI, 20(c)                                                                         File #: 11895-1(on)                                                                         c.n. 1095(REG)                                                                         Sch. ...

1 March 1996 GST/HST Interpretation 11895-1[12]-- Arena Construction Unedited CRA Tags ETA Sch V, Part VI, 20(l)                                                                         File #: 11895-1(on)                                                                         c.n. 465(REG)                                                                         Sch. ...

. / 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 fees consist of various individual charges such as: * Application fee; * Plan Revision (pre-draft approval); * Emergency extension (3 months); * Draft approval extension (one year); * Registration; * Phased draft approval; * Phase revision and sub-phasing; * Exemption fee; * Vacant land or common element; * Final approval; * Condominium conversion; * Local official plan amendment; * Legal administrative fees; and * Development financial administrative fee. ... Further, an administrative fee levied by a municipality must satisfy all of the following requirements to be deemed consideration for an exempt supply under section 189.1: * the person paying the levy is a holder or applicant for a right that would be exempt under paragraph 20(c) of Part VI of Schedule V; * the amount is levied for the purposes of recovering the costs of administering a regulatory program relating to the right; and * a failure to pay the levy would result in a denial, loss of, a restriction in the exercise of, or a change in the persons entitlement under the right. ...

USCO trades in […] products in Canada and in the United States and CANCO trades in […] in Canada. ... The trades are made in the "over the counter" […] markets, including […]. ... Some of these Brokers are Canadian companies and provide […] for transacting […] trades in Canada and the United States. ...

26 April 1996 GST/HST Interpretation 11650-10[1]- Clarification of the 6/106ths Factor for Claiming Input Tax Credits Unedited CRA Tags ETA 169; ETA 175                                                                         Telephone: (613) 954-8585                                                                         Fax: (613) 990-1233                                                                         11650-10 (pl)                                                                         Sections 169 & 175 XXXXX April 26, 1996 Dear XXXXX Thank you for your letter dated March 5, 1996, in which you request clarification of our draft Policy Statement P-184: Credit card expenses and the registrant's use of the 6/106ths factor for claiming input tax credits as it relates to XXXXX[.] ... However, please note that we have incorporated your recommended change (i.e., "... one or more written agreements... ... Jones Director General Applications Division GST Rulings and Interpretations Attachment GAD #: 2777 (GEN) c.c.: M. ...