根据第一段“There is refund (偿还) of the tax money (GST) paid on such items as: clothes; electronic products; cosmetics and short-term accommodation (住宿).(在以下项目上支付的税款(GST)有退款:衣服;电子产品;化妆品和短期住宿)”可知,游客到加拿大的退税包括衣服、电子产品、化妆品和短期住宿,不...
The purchaser relied on the Commissioner’s ruling (GST 2000/20) to support its contention that it was the physical characteristics of the premises which both determined whether they were residential premises and whether they were to be used predominantly for residential accommodation. The Court obser...
There is refund (偿还) of the tax money (GST) paid on such items as: clothes; electronic products; cosmetics and short-term accommodation (住宿). Any goods about food; tobacco products; alcohol; entertainment and goods that you consume in Canada do not qualify for refund. ...
short term hire of certain passenger vehicles; driving schools; services supplied by veterinary surgeons; cut flowers and plants for decorative use; concrete and concrete blocks; some books; admission to amusement parks; hotel accommodation; restaurant and catering (excluding beverages); hairdressing; ta...
CONSTRUCTION OF LEASES – Intention of the parties – where lessee sub-lets property to short-term holiday tenants – where GST is payable on letting fees – whether GST is a “deductible expense” under the lease – whether burden of payable GST should be borne by the lessee or lessor O ...
often private individuals, have entered the market offering short-term accommodation, transport and other services via digital platforms. This has raised concerns over whether existing VAT/GST frameworks are sufficiently capable to protect VAT/GST revenues and level the playing field with traditional busi...
25.D.细节理解题.根据文章There is refund of the tax money(GST)paid on such items as:clothes;electronic product;Cosmetics(化妆品)and short-term accommodation可知游客到加拿大的退税--如:衣服;电子产品;化妆品(化妆品)和短期住宿;不包括娱乐;故选D.26.C.细节理解题.根据文章You are not a citizen of...
25.D.细节理解题.根据文章There is refund of the tax money(GST)paid on such items as:clothes;electronic product;Cosmetics(化妆品)and short-term accommodation可知游客到加拿大的退税--如:衣服;电子产品;化妆品(化妆品)和短期住宿;不包括娱乐;故选D. 26.C.细节理解题.根据文章You are not a citizen ...