Search - 阿里拍卖 司法拍卖

[…]. […] according to the […][documentation] you provided, the policy is issued by the insurer to the owner (defined as the person who owns the new home), to provide insurance to the owner and not to the builder. […]. ... As indicated in that policy, new home warranty insurance provides coverage for certain defects in the residential complex. […]. […]. ... According to the builder agreement […], the builder agrees to […] and pay […][the] fee to the insurer at the onset of construction to enroll a particular home in a new home warranty program. ...

15 October 1998 GST/HST Interpretation HQR0001016- Penalty and Interest on Closely Related Group of Joint Filers MEMORANDUM TO: Brian Paynter Returns & Payments Assessments & Collections Branch FROM: David Crawford General Operations Unit General Operations & Border Issues Division Subject: Penalty & Interest on closely related group of joint filers This memo is in response to your e-mail of December 19, 1997 addressed to Pat McKinnon. The facts of your question are: •   One member of a closely related group of joint filers under ss. 228(7) is audited and the refund that the member claimed is reduced or negated. •   If that refund was applied to a debit on a related account, the "invalid" credit reverses back to the first account and causes a debit on the second account to attract penalty and interest. •   The question is who should be assessed and liable for penalty and interest? ... RESEARCH •   Forms GST 303A & GST 303B •   Policy P-140 •   OFFSET OF TAXES BY A REFUND OR REBATE (GST) REGULATIONS •   Q & As from database •   explanatory notes from GST database ...

Statement of Facts • XXXXX. • XXXXX currently operates XXXXX locations in XXXXX as well as a XXXXX electronic commerce website that sells and delivers to its customers a host of goods and services XXXXX. • The business number for XXXXX. • XXXXX deducts amounts from money owed to its suppliers. ... " • XXXXX. • A sign card displays the description, original price, discount amount and after discount amount of the good as follows: XXXXX XXXXX XXXXX XXXXX g $19.99 Temporary price discount expiration 1/17/10-5.00 Price at register $14.99 • The bar code pertaining to the item is programmed to display a second line on the sales receipt relating to the temporary discount (a negative amount). • The sales receipt, like the sign card, shows the description, original price, and discount amount of the item. • The cash register receipt will display the purchase of this good as follows: XXXXX $19.99 XXXXX $ 5.00- Sub Total $14.99 GST $ 1.00 Total $15.99 • The current and past practice has been to charge GST/HST on the pre-discounted price. • The sum of the temporary discount granted to customers is tabulated by XXXXX and deducted automatically from payments owed to the respective vendors of the discounted goods. ... Since these negotiations are not a reaction to competition but rather planned discounts (often due to the supplier having a promotional allowance budget for this item), XXXXX. • XXXXX. • XXXXX. • XXXXX. • Effective XXXXX, XXXXX modified its procedure in order to systematically grant the discounts to all customers. ...

The Park is located at [...] in [...], in the municipality of [...], [...] ... The unit measures [...] x [...] feet. You had an addition measuring [...]' x [...]', also manufactured by [...], attached to the unit, providing a total living area of about [...] square feet. 8. ... You paid rent monthly, and you were temporarily away from the trailer park [...] during the winter, generally during [...]. 10. ...

. / 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. ... Issue 1 – Third Party pension expenses incurred by a participating employer of a pension plan SCENARIO: * […] ([…] [The Corporation]) is a registrant and a “participating employer” as defined in subsection 172.1(1). * The [Corporation] Pension Plan (the “Plan”) is a registered pension plan that governs a person that is a trust, and the trust is a “pension entity” of the Plan as defined in subsection 261.01(1). The pension entity is resident in Canada and a selected listed financial institution. * [The Corporation] entered into contracts with non-resident third parties (e.g., […] ([…] [A Co]) and […] ([…] [B Co])) to supply investment management services relating to “pension activities” (Footnote 1) of the Plan. ...

25 March 1996 GST/HST Interpretation 11690-1- Eligibility to Claim Input Tax Credits Unedited CRA Tags ETA 145                                                                         Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233                                                                         File #: 11690-1(glr)                                                                         s. 145 XXXXX March 25, 1996 I refer to XXXXX note of June 9, 1995, addressed to Mr. ... I understand that: •   XXXXX is a member of a partnership that consists of two other personal law corporations (PLCs) and the law firm of XXXXX[.] •   XXXXX[.] •   The PLCs each have management companies that charge the PLCs management fees, including the Goods and Services Tax (GST). •   The PLCs were set up for the sole purpose of receiving the profits of the law firm. •   The disbursements made to the PLCs are made under the terms of a partnership agreement and are not made at arm's length under the Income Tax Act. •   All the above entities are currently registered for GST purposes. •   XXXXX denied ITCs for the period beginning September 9, 1994, and ending October 30, 1994. ... Ryhorchuk GAD #: 1321(REG) imposition Team ...

The [...] Act was assented to on [mm/dd/yyyy]. 2. According to section [...] of the [...] ... Under section [...] of the [...] Act [...]. [direct quote from legislation] 5. Under section [...] of the [...] Act [...]. [direct quote from legislation] 6. ...

. / 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. ... On [mm/dd/yyyy], the Assignor and […](the Vendor) entered into an Agreement of Purchase and Sale ([…][the Agreement]) with respect to a residential condominium unit (the Unit) legally described as: […] with a municipal address of […]. 5. ... According to the Assignment Agreement: a) the Assignee was required to pay, to the Assignor, an assignment amount of $[…] for the assignment of [the Assignor’s] rights in [the Agreement]. […][An amount of]$[…] was payable [by the Assignee to the Assignor] as a deposit and the remaining balance of $[…] was payable [to the Assignor] on the Completion Date; b) the Assignee was required to pay, to the Developer, an assignment fee of $[…] plus [GST/HST]; c) the assignment amount included an amount to reimburse the Assignor for the Deposit of $[…] that was paid upon execution of [the Agreement] thus, the Assignor’s profit before commissions was $[…] (that is, $[…]- $[…] = $[…]); d) the Assignor was responsible for paying, to the Sub-agent, both the listing and selling agent portions of the commission in respect of the assignment of the Assignor’s rights in [the Agreement], which was a total of $[…] thus, the Assignor’s profit after commissions was $[…] (that is, $[…]- $[…] = $[…]); and e) the assignment amount (that is, $[…]) was inclusive of any [GST/HST] payable with respect to the assignment of the Assignor’s rights in [the Agreement], and the Assignor must remit any [GST/HST] payable. 13. ...

[The Municipality’s] [plan A] policies provide […] for […] Areas in addition to those set out in [plan B]. ... On [mm/dd/yyyy], [the Municipality] enacted and passed By-law [#] to amend the […], to establish […][a fee] of $[…] per […] request received from [mm/dd/yyyy] to [mm/dd/yyyy], inclusive. ... An application for an […] follows a similar, but separate, process from a […] request process. 15. ...

For example, the Law Firm’s statements of account itemized the following services: * Drafting and issuing Statement of Claim; * Reviewing all pleadings; * Attendance at Examinations for Discovery; * All settlement negotiations; * Reviewing all accident benefits documentation; and * Settling of claim for civil damages. 4. The statement of account for [mm/dd/yyyy], indicates that the Law Firm received $[…] in trust as settlement and that the Law Firm’s fees of $[…], HST of $[…], and two other disbursements ($[…] paid to […][A] and $[…] paid to […][B]) were deducted from that amount and the remainder of $[…] was paid to you. 5. ... It shows that the Law Firm’s fees of $[…], HST of $[…], disbursements of $[…], and HST of $[…] were deducted from that amount and the remainder of $[…] was paid to you. 6. ...