Search - 辐射监测仪 校准

. / 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. ... From your telephone conversations we understand the following: • You purchased an on-line voucher for a [...] deal for the promotional price of $138.00 for a [...] deal regularly valued at a higher amount (the amount of $200 was discussed for purposes of the example). • The voucher was redeemed at a [...] retailer for a [...] deal. • In addition to the [...] deal, [...] were purchased and paid in cash- $27.00 • The tax charged was $29.51 (13% x $227.00) • The voucher states that tax [...] will be based on the regular price of the [...]. • You feel that the amount of tax that should have been paid at the time of redemption is; $21.45 ([$138.00 + $27.00] x 13%) Interpretation Requested In addition to receiving general information on the treatment of on-line vouchers, you would like to know the correct amount of tax to be charged on the voucher redemption described above. ... A gift certificate is a device (e.g. voucher, receipt, ticket): • that usually has a monetary value or is for a supply of property or service, • that can be redeemed on the purchase of property or a service from a particular supplier; i.e. the supplier agrees to accept the device as consideration, or a part thereof, towards the purchase of property or a service, • for which consideration was given, and • that has no intrinsic value. ...

4 April 1996 GST/HST Interpretation 11680-1[5]- Supplies by Mail Order Unedited CRA Tags ETA 142; ETA 143; ETA Sch VI, Part V, 12                                                                         Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233                                                                         File #: 11680-1(glr)                                                                         s. 142, 143 Sch. ... For additional information, you should refer to Policy Statement P-078 entitled " Meaning of the phrase delivered or made available in (or outside) Canada to the recipient ". 2. ... Nanner        GAD #: 1619(REG) G. Ryhorchuk ...

STATEMENT OF FACTS We understand from your letter and from the website [...], that: 1. […] (the Corporation) […] sells specialized mobile devices to people with disabilities. 2. […][Information about the Corporation]. 3. The Corporation sells a cell phone known as […] ([…][X][…]). […]. 4. You mention that [X] is designed specifically for individuals with vision loss and that the product is marketed exclusively for people with vision loss and sold to individuals with vision loss. 5. […][Information about X] 6. […][Information about the specialized features of X]. 7. […] 8. […] […] RULING REQUESTED You would like to know whether supplies of [X] are zero-rated (taxed at a rate of 0%). ... Supplies of [X] […] meet the conditions of section 2 of Part II of Schedule VI and are thus zero-rated. ...

The Products are as follows: • XXXXX • XXXXX • XXXXX 5. All Products are packaged in a XXXXX plastic bag with XXXXX which allows the contents to be seen. ... XXXXX. • XXXXX! XXXXX. • XXXXX. XXXXX. 7. The Nutrition Facts give the serving size for each of the Product flavours and the servings per container. ... The specific Products which will be excluded under this paragraph are: • XXXXX • XXXXX • XXXXX Paragraph 1(l) of Part III of Schedule VI excludes supplies of "fruit bars, rolls or drops or similar fruit-based snack foods" from zero-rating. ...

[The Trailer Park] is located at [...], in the municipality of [...], Ontario. ... Section [...] of the Licence Agreement provides [...]. 8. Section [...] of the Licence Agreement states [...]. ... You purchased your unit, a [...] trailer, in [mm/yyyy]. The unit measures [...] feet x [...] feet. ...

According to the […] (Pension Plan Rules): • […] there shall be paid from the Fund: (i) the costs of administering the Plan and the Fund, and (ii) all pensions, lump sums, refunds and interest to be paid under the Plan. • […] outlines certain fees and expenses that shall be paid by the Company to the extent they relate to the […] provisions […]. • […], the Company shall pay into the Fund such amounts […], to enable the Fund to provide for payment of all pensions, lump sums, refunds, interest and administrative costs required to be paid under the Plan. 3. ... This amount was comprised of $[…] of GST and $[…] of PVAT. The pension rebate claimed amounted to $[…]. 5. […]. 6. ... The December 2010 fiscal year is not the first fiscal year of the Trust. 9. […]. ...

Shares") at a price of $[...] per share (max. [#] shares / $[...]). ... Management Fee and a [...] Service Fee [...]. The Service Fee is equal to [...]% [...] of the [...] Shares (subject to certain adjustments) held [...] by the Clients [...] [...] the Agreement and the Prospectus both state that the Investment Manager is required to pay to the Dealers a service fee [...] based on the number of [...] ...

Statement of Facts We understand the following facts from the fax XXXXX and other additional information you submitted. •   XXXXX is a United Sates company and is incorporated in the state XXXXX. •   XXXXX is not registered for GST/HST purposes. •   XXXXX. •   XXXXX has an office in Canada where the Canadian operations are managed. The office is located in XXXXX. •   XXXXX has a full time employee in Canada who manages these operations. •   XXXXX purchases goods in Canada, maintains an inventory of those goods in Canada and sells all of them XXXXX. •   XXXXX contracts with Canadian XXXXX to sell their goods XXXXX. •   XXXXX. •   XXXXX. •   XXXXX has a bank account in Canada. •   XXXXX. •   XXXXX. ... The factors that will be considered in determining whether a non-resident is carrying on business in Canada for GST/HST purposes are listed in enclosed Policy Statement P-051R2, Carrying on Business in Canada and 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. ...

En bref, elle comprend non seulement une " entreprise " ou " un projet à risques... de caractère commercial " " sauf dans la mesure où l'entreprise comporte la réalisation par la personne de fournitures exonérées " mais aussi "... la réalisation de fournitures, sauf des fournitures exonérées, d'immeubles appartenant à la personne, y compris les actes qu'elle accomplit dans le cadre ou à l'occasion des fournitures.) ne peut pas s'inscrire à la TPS/TVH. ... -à-d. un " constructeur-locateur ") (Le terme " constructeur " est défini au paragraphe 123(1). ... Le remboursement est égal au moindre de la teneur en taxe (L'expression " teneur en taxe " est définie au paragraphe 123(1). ...

27 February 1996 GST/HST Interpretation 11640-3[14]- Supply of Drivers' Services Unedited CRA Tags ETA 133; ETA 142; ETA 165; ETA 169; ETA Sch VI, Part V, 7; ETA Sch VI, Part VII, 6                                                                         Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233                                                                         File #: 11640-3                                                                         s. 133, 142, 165, 169 Sch. ... I will now discuss the tax status of the supplies: •   When the drivers' services are supplied to resident freight transportation companies, the services are subject to the GST at 7% under the provisions of subsection 165(1) of the Act. ... Nanner        GAD #: 1614(REG) G. Ryhorchuk E. Vermes ...