Search - 辐射监测仪 校准

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. … ParentCo is still a separate legal entity and, as such, is a separate person with its own BN. … SubCo would no longer exist as a separate person. As a result, its BN must be cancelled, including its GST/HST program account. … ParentCo will be required to obtain its own GST/HST account number under its existing BN where it is a registrant for GST/HST purposes. … According to the Regulations, the application of section 148 is a prescribed purpose with respect to section 272 of the ETA. ... This means that ParentCo would be required to take into account SubCo’s consideration from taxable supplies over its previous four calendar quarters when determining whether it is required to register for GST/HST purposes. … Under subsection 240(2.1), ParentCo would be required to apply for GST/HST registration before the thirtieth day after the day it makes its first taxable supply in Canada. ...

RC1 Request for a Business Number and Certain Program Accounts-- summary under Subsection 240(2.1) Summary Under Tax Topics- Excise Tax Act- Section 240- Subsection 240(2.1) Different form for SLFIs Do not use this form if both of the following apply to you: • You are a selected listed financial institution (SLFI) for goods and services tax/harmonized sales tax (GST/HST) purposes or Quebec sales tax (QST) purposes, or both • You want to register for GST/HST and QST purposes or you are already registered for GST/HST purposes and want to register for QST purposes only. ... Assignment of BN to federal corporations or participating provincial corporations You must have a BN if you only want to register for program accounts. • To register for additional payroll deductions, information return, import-export, or charity program accounts, fill in another part C, E, F, or G, as applicable, of another form RC1 and attach it to this form. • You do not need to fill in Part D if you incorporated your business federally or with a province which has partnered with the Canada Revenue Agency (CRA). ... " Corporation income tax (RC)." [This link states: If you incorporate by submitting Form RC1, Request for a business number and certain program accounts, or with the province of Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Saskatchewan, Prince Edward Island, or with Innovation, Science and Economic Development Canada, you should receive a notice confirming your nine-digit BN and a summary of your CRA program accounts by mail.] ...

In this case, the following rules apply: • Because you are considered to have made a taxable sale of the real property, you can claim an ITC equal to the basic tax content of the property just before the election took effect. This means that you can now claim an ITC for all or part of the GST/HST that you paid, or that was payable, on your last acquisition of the property (for example, when you originally bought, or last self-assessed on, the property), and on any improvements you made to it, that you could not previously recover. • You have to report the tax you are considered to have collected on your deemed sale on your GST/HST return for the reporting period in which the deemed sale occurred. • You can claim an ITC for the GST/HST you are considered to have paid on your deemed purchase to the extent that you use the real property in your commercial activities. This is because the primary use rule that you would normally use to determine your ITCs for a purchase of real property does not apply … ...

In rejecting the Association’s submission that it collected its fees as Society membership dues as agent for the Society notwithstanding a statement in the Society’s by-laws that: “On behalf of the Society membership, […] [Districts, such as the Association,] shall pay to the Society an annual fee based on a per capita rate for each of its […] Members,” CRA confirmed its statements in a previous ruling letter to the Association that: [T]he bylaws of the [Society] provide no liability to the individual members to pay membership dues to [Society]. In particular, pursuant to section […] of the [Society]’s bylaws, the [District] organizations have the obligation to pay an annual fee to the [Society]. Although the amount of this fee is calculated based on the number of individual members, the individual members are not liable to pay this fee to the [Society]. … Therefore, the value of the consideration for [the Association]’s supplies of memberships is the entire amount charged by [the Association] to the individual members. ...