Search - 阿里拍卖 司法拍卖

[The Company] is a corporation located in [...] [a participating province] and is registered for purposes of the GST/HST (BN# [...]). 2. The [Company] [assists] its non-resident clients in relation to the registration [...] 3. [...]. 4. ... The Company supplies a service to its clients that [...]. The company obtains [...] for comparison purposes. [...]. ...

Travel Agency's books and records: Invoice to customer Air fare $500.00 HST     75.00 Total Air fare   575.00 Hotel Accommodation   200.00 GST     14.00 Total Hotel Accommodation   214.00 Total Payable by customer $789.00 Invoice to air carrier Commission earned $50.00 HST     7.50 Total Payable by air carrier $57.50 Invoice to hotel Commission earned $30.00 HST     4.50 Total Payable by hotel $34.50 Travel agency's GST/HST return: GST/HST collectible $12.00 Input tax credits (GST/HST paid out)    0.00 Total GST/HST remittance $12.00 Travel agency's statement of account: Total collected from customer on behalf of air carrier and hotel   789.00 Less commissions earned and applicable HST     92.00 Amount to be forwarded $697.00 Air Carrier's books and records: Revenues: Air fare $500.00 HST     75.00 Total Air fare $575.00 Expenses: Travel agency's commission on air fare $50.00 HST     7.50 Total Payable to travel agency $57.50 Air carrier's GST/HST return: GST/HST collectible $75.00 Input tax credits (GST/HST paid out)     7.50 Total GST/HST remittance $67.50 Hotel's books and records: Revenues: Hotel accommodation $200.00 GST     14.00 Total Payable by travel agency $214.00 Expenses: Travel agency's commission on hotel accommodation $30.00 HST     4.50 Total Payable to travel agency $34.50 Hotel's GST/HST return: GST/HST collectible $14.00 Input tax credits (GST/HST paid out)     4.50 Total GST/HST remittance $  9.50 The latter portion of each response will provide general statements on each scenario. ... Travel Agency's books and records: Invoice to customer Air fare $500.00 GST     35.00 Total Air fare   535.00 Hotel Accommodation   200.00 HST     30.00 Total Hotel Accommodation   230.00 Total Payable by customer $765.00 Invoice to air carrier Commission earned $50.00 GST     3.50 Total Payable by air carrier $53.50 Invoice to hotel Commission earned $30.00 GST     2.10 Total Payable by hotel $32.10 Travel agency's GST/HST return: GST/HST collectible $5.60 Input tax credits (GST/HST paid out)   0.00 Total GST/HST remittance $5.60 Travel agency's statement of account: Total collected from customer on behalf of air carrier and hotel $765.00 Less commissions earned and applicable GST     85.60 Amount to be forwarded $679.40 Air Carrier's books and records: Revenues: Air fare $500.00 GST     35.00 Total Air fare $535.00 Expenses: Travel agency's commission on air fare $50.00 GST     3.50 Total Payable to travel agency $53.50 Air carrier's GST/HST return: GST/HST collectible $35.00 Input tax credits (GST/HST paid out)     3.50 Total GST/HST remittance $31.50 Hotel's books and records: Revenues: Hotel accommodation $200.00 HST     30.00 Total Payable by travel agency $230.00 Expenses: Travel agency's commission on hotel accommodation $30.00 GST     2.10 Total Payable to travel agency $32.10 Hotel's GST/HST return: GST/HST collectible $30.00 Input tax credits (GST/HST paid out)     2.10 Total GST/HST remittance $ 27.90 General comments on Scenario 2: The customer is required to pay the HST and the GST. ... Portion of the price that is attributable to the air fare (supply made in Nova Scotia) $500.00 HST     75.00 Sub-total $575.00 Portion of the price that is attributable to the hotel accommodation, car rental and meals (supplies made in British Columbia): $   500.00 GST        35.00 Sub-total $   535.00 Total payable by customer $1,110.00 Invoice to tour operator Commission earned $100.00 HST     15.00 Total Payable by tour operator $115.00 Travel agency's GST/HST return: GST/HST collectible $15.00 Input tax credits (GST/HST paid out)     0.00 Total GST/HST remittance $15.00 Travel agency's statement of account: Total collected from customer on behalf of tour operator $1,110.00 Less commission earned and applicable HST      115.00 Amount to be forwarded to tour operator $   995.00 Tour Operator's books and records: Revenues: Tour package sold for $1,000.00 Portion of tour package where HST applies: ($1,000 x 50%) $   500.00 HST        75.00 Sub-total $   575.00 Portion of tour package where GST applies: ($1,000 x 50%) $   500.00 GST        35.00 Sub-total $   535.00 Total $1,110.00 Expenses: Travel agency's commission on tour package $100.00 HST  15.00 Total Payable to travel agency $115.00 Tour operator's GST/HST return: GST/HST collectible $110.00 Input tax credits (GST/HST paid out)     15.00 Total GST/HST remittance $  95.00 General comments on Scenario 5: The customer is required to pay the HST and the GST. ...

22 March 1996 GST/HST Interpretation 11650-1[3]- Real Property Unedited CRA Tags ETA 165; ETA 169; ETA 171; ETA 221; ETA 228; ETA 232; ETA 268                                                                         File #: 11650-1(glr)                                                                         s. 165, 169, 171, 221, 228, 232, 268 OFFICER: Garry L. Ryhorchuk Telephone #: (613) 954-8585                                                                         Fax #: (613) 990-1233 XXXXX March 22, 1996 I refer to Ms. ... Ryhorchuk GAD #: 1271(REG) Imposition Team ...

. •   The product is a concentrated XXXXX juice. •   The product comes in XXXXX ml bottles (XXXXX oz.) •   The product contains citric acid, sodium benzoate and potassium sorbate. •   The recommended use of the product is to take XXXXX in XXXXX of purified water or juice daily, or drink pure. •   The product is best taken on an empty stomach. •   The bulletin states; "Most people drink XXXXX either undiluted or mixed with a fruit juice. ... " •   The bulletin lists the benefits of the products as follows: •   Regenerates cells •   XXXXX •   Maintains and moisturizes skin •   Penetrates to the dermis. •   Anti-inflammatory, antiviral, antibacterial, antifungal. •   Good for the digestive tract. ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Ruling Requested You are requesting that the supplies of stents made by XXXXX identified in Fact #4 fall within section 25 of Part II of Schedule VI and thus are zero-rated supplies; i.e.: •   Cardiovascular stents; •   Esophageal stents; •   Tracheobronchial stents; •   Biliary stents; •   Colonic stents; and •   Ureteral stents. ... Yours truly, Susan Eastman Municipalities and Healthcare Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/12/06 — RITS 82659 — Supplies of an Admission Made by the City XXXXX ...

. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX: •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX •   XXXXX In a telephone conversation and in a subsequent e-mail, you mentioned that XXXXX also provides a XXXXX. ... Yours truly, Gabrielle Nadeau Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2005/12/05 — RITS 62908 — Eligibility for the Code 8 Rebate of Travel Allowances Given to Employees as an Inducement to Gain or Maintain Their Employment ...

More than [...] % of the plan members are employed by a related group of employers. ... (the Trustee) states, [...]. 4. Subsection [...]. [quote from provincial benefit regulation] 5. ... Under section [...] of the MTA, the Trustee is responsible to [...]. 7. ...

Nous comprenons que: •   XXXXX (le « preneur ») a conclu une entente pour louer l'aéronef suivant de XXXXX (le « bailleur »), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation XXXXX XXXXX XXXXX XXXXX •   Le contrat de location commence XXXXX et se termine en XXXXX. •   L'aéronef sera importé à l'aéroport XXXXX et sera exporté le XXXXX. •   Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ... Patrick McKinnon Gestionnaire Unité des questions frontalières Division des opérations générales et des questions frontalières Direction de l'accise et des décisions de la TPS/TVH 2007/04/03 — RITS 50644 — Government Funding ...

Nous comprenons que: •   XXXXX (le « preneur ») a conclu une entente pour louer l'aéronef suivant de XXXXX (le « bailleur »), un non-résident avec qui le preneur n'a aucun lien de dépendance. Type d'aéronef Numéro du modèle Numéro de série Immatriculation XXXXX XXXXX XXXXX XXXXX •   Le contrat de location commence le XXXXX et se termine le XXXXX. •   L'aéronef sera importé à l'aéroport XXXXX et sera exporté le XXXXX. •   Au terme d'un bail conclu avec le bailleur, le preneur ne doit pas détenir l'aéronef au Canada pendant plus de 24 mois. ... Carolle Mercier Agente technique Unité des questions frontalières Division des opérations générales et des questions frontalières Direction de l'accise et des décisions de la TPS/TVH 2007/05/01F — RITS 91762 — Valeur de l'importation temporaire d'un aéronef loué ...

1 March 1996 GST/HST Interpretation 11650-2- Approval and Acceptance of Annual Blended Rates for the Purposes of Claiming Input Tax Credits (ITC's) Under the Excise Tax Act (the Act) Unedited CRA Tags ETA 169; ETA 141.01                                                                         File #: 11650-2(on)                                                                         c.n. 2486(GEN)                                                                         s. 169 & 141.01 XXXXX March 1996 Dear Sir: I refer to your letter of June 8, 1995, requesting the approval and acceptance of annual blended rates for the purposes of claiming input tax credits (ITC's) under the Excise Tax Act (the Act). ...