Search - 深圳居住证 办理条件 最新政策
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GST/HST Interpretation
20 August 2012 GST/HST Interpretation 140855r - Carrying on business in Canada
USco is in the business of providing […] information to its customers. ... USco purchases some […] information from […], Canco. 6. Canco does not have contact with USco’s customers and is not otherwise involved in the supplies made by USco to its Canadian customers. 7. ... As explained in GST/HST Policy Statement P-051R2, Carrying on business in Canada, the factors that will be considered in determining whether a non-resident person is carrying on business in Canada for GST/HST purposes 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 or assets are acquired; • the place from which transactions are solicited; • the location of assets or 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. ...
GST/HST Interpretation
23 December 1999 GST/HST Interpretation 8309/HQR0001915 - Direct Cost Exemption
Set-up and running costs: The NPO is required to pay the following costs annualized over the life of the contract: • Pilot period and transition expenses • Provincial government's delivery system • Provincial government's equipment relocation costs • System changes • Testing and operation of message link • Disaster recovery procedures • Delivery channels Cost Neutrality Remuneration: The NPO is required to pay certain provincial government's costs that are over and above an agreed "baseline cost", not including the foregoing costs. ...
GST/HST Interpretation
29 July 1994 GST/HST Interpretation 11665-51 - Tax Liability in Respect of a Condominium Complex and the Lease of Residential Condominium Units in the Complex
Under the terms of this Agreement, XXXXX was to act as a general contractor and was to develop and construct a condominium complex for a fixed price of $ XXXXX, which was allocated as follows: $ XXXXX for building the complex; $ XXXXX for fixtures and appliances; $ XXXXX for paving; $ XXXXX for fencing; and $ XXXXX for landscaping. 6. Under the terms of the Construction and Service Agreement, XXXXX also agreed to undertake the initial leasing of the project prior to the turnover date and to manage the project during this time for XXXXX for a fee of $ XXXXX. 7. ... Farber XXXXX All Regional I & S Managers Revenu Quebec ...
GST/HST Interpretation
19 November 2010 GST/HST Interpretation 129921 - Employee Rebate
In a letter dated April 30, 2010, and addressed to [...] of the [...] ... [Individual A] and [...] [Individual B] are married. 3. [Individual A] worked as a commissioned [salesperson] for [...] ... In a subsequent letter dated September 20, 2010, and addressed to [...], of the [...] ...
GST/HST Interpretation
18 August 2008 GST/HST Interpretation 44960R - Application of GST/HST to an Independent Sales Contractor of a Direct Seller
XXXXX. • XXXXX. • XXXXX. • XXXXX revenue comes from both XXXXX and XXXXX within XXXXX. • XXXXX is a non-resident organization that is not registered for GST/HST. • Through XXXXX, you purchase XXXXX exclusive products for your own use, sell products to customers and XXXXX. • XXXXX sells various XXXXX materials to XXXXX ISCs. ... The CDs you provided are: XXXXX. • XXXXX. • XXXXX is a voice, fax and e-mail messaging system used by some XXXXX pay a monthly fee for the service. • ISCs can subscribe to the XXXXX Web site for a monthly fee. ... The payments are calculated as follows: XXXXX. × XXXXX. • XXXXX. • XXXXX holds XXXXX meetings in hotel conference rooms for the purpose of showing the XXXXX to new prospects that its XXXXX ISCs bring to the meetings. ...
GST/HST Interpretation
24 April 1996 GST/HST Interpretation 11643-2 - Non-Compliance Fees (Ruling Requests from )
24 April 1996 GST/HST Interpretation 11643-2- Non-Compliance Fees (Ruling Requests from) Unedited CRA Tags ETA 182; ETA 123(1) supply; ETA 123(1) consideration File:: 11643-2; 11755-1(lhk) Leg. ... Examples of the non-compliance conditions include: • not using UPC catalogue or using incorrect UPC catalogue • invoices not transmitted via EDI • incorrect FOB terms • incorrect routing, i.e. use of incorrect carrier • incomplete information on bill of lading • failure to provide CSA approval standard identification, fabric content, or country of origin on the product • incorrect hanger type • etc. ... Examples of these non-compliance situations include: • incorrect packaging • failure to meet indicated date of shipment • errors in item quality or quantity • errors in invoicing • inability to conform to acceptable distribution methods, etc. 3. ...
GST/HST Interpretation
27 January 2006 GST/HST Interpretation 44598 - ITC for tax on imported XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The factors that will be considered in determining whether a non-resident person is carrying on business in Canada for GST/HST purposes 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 or assets are acquired; • the place from which transactions are solicited; • the location of assets or 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 2006/01/05 — RITS 48589 — [Application of the GST/HST to the Purchase and Supply of Memberships] ...
GST/HST Interpretation
30 May 2011 GST/HST Interpretation 85885 - GST/HST treatment of trailer park site rental
The Park is located [...] in the municipality of [...] [Participating Province X]. ... It has a total of [...] sites. [...] of the sites are for transient campers. ... For example, the unit on Lot [...] is described as [...]. Sale prices for these units range from $[...] to $[...]. ...
GST/HST Interpretation
21 June 2016 GST/HST Interpretation 153595 - Application of GST/HST to insurance related services provided by […][Dealers]
STATEMENT OF FACTS Based on the documentation provided, […], we understand the following: […] * The group policy provided is a group creditor life and accident and sickness insurance policy (the Policy). * The Insurer provides group creditor life and dismemberment, or accident and sickness (disability) insurance for customers and co-signors (the insured) […] who have selected coverage. ... The Policy outlines the information which must be included in the Certificate as well as the limitations and exclusions to the insurance coverage. […] * The Dealer is authorized to complete and provide the Insurer’s certificates of insurance to eligible persons and to collect and remit premiums paid to the Insurer by a customer or customer’s creditor […] in respect of such enrollment. * The Dealer also agrees to:- collect all of the information required by the certificate of insurance;- verify the customer’s identity using government issued photo ID;- retain all records relating to the sale of insurance; and- remit all premiums collected to the Insurer within 10 days after the end of the month in which they were collected; * The […] Dealer’s authority is subject to any underwriting instructions provided by the Insurer and is limited by the terms, conditions, limitations, and exclusions of the group policy. ... Commission […][will] vary between the various Dealers […]. The sample Dealer […] Reports provided showed a commission of […] paid to one particular Dealer, and a commission of […] paid to another Dealer. […]. ...
GST/HST Interpretation
26 July 2010 GST/HST Interpretation 124907 - Lawyers' Disbursements
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... As stated in P-209R, unless there is strong evidence to the contrary, the following expenses are viewed as not incurred as agent of the client: • fees for expert reports/attendances (i.e., fees paid to have an expert prepare a report in respect of a particular proceeding or to have the expert attend an examination; the expert may also be required to attend other meetings or to appear as a witness in court); • fees to obtain court transcripts (i.e., fees paid to obtain a transcript of court proceeding in respect of a particular proceeding); • telephone charges; • photocopy charges; • courier costs; • costs for travel by the lawyer (or others working on a client's file); and • postage. ...