ΜΕΘΟΔΟΙ ΔΙΔΑΚΤΙΚΗΣ ΚΑΙ ΑΞΙΟΛΟΓΗΣΗΣ ΣΤΟ ΣΥΓΧΡΟΝΟ ΣΧΟΛΕΙΟanvakaloudi
Το βιβλίο αυτό έχει ως στόχο να βοηθήσει κάθε εκπαιδευτικό να εφοδιαστεί με γνώσεις, μεθόδους, πρακτικές, μέσα και εργαλεία για τη βελτίωση της διδακτικής και παιδαγωγικής του ικανότητας, την αξιολόγηση του μαθητή και του εκπαιδευτικού έργου και να ανταποκριθεί στις απαιτήσεις του σύγχρονου αποτελεσματικού σχολείου.
This document summarizes whether various goods and services were subject to GST or PST prior to July 2010 in British Columbia, Canada, and whether the Harmonized Sales Tax (HST) rate of 12% represents a change from the previous taxes. It provides this information for categories such as household items, clothing, food/beverages, home services, transportation, and home purchases. The summary is intended to help understand the tax treatment of different items under the new HST regime.
This document provides Canadian federal marginal tax rates from 1998-2012. It shows the tax brackets and tax rates for each year. Taxable income is broken into brackets such as $0-$10,527, $10,527-$42,707, etc. The rates range from 0% to 29% depending on the tax bracket. Certain types of income like gifts, inheritances, and lottery winnings are not taxed in Canada.
The document is Knight Frank's 2012 Wealth Report, which examines trends in global wealth and prime property. It contains contributions from researchers and economists on topics like the concentration of wealth among the top 1%, economic inequality, and the interest of wealthy individuals in wealth accumulation and investment in prime residential markets. The report also shares the results of Knight Frank's annual Attitudes Survey of high-net-worth individuals and includes a prime international residential index and contact details.
1. The Toyota Production System (TPS) is a systematic approach to eliminating waste from all aspects of production. Its goal is to add value for the customer through the most efficient production methods.
2. The Toyota Way consists of 14 principles for lean manufacturing, including basing decisions on long-term goals, continuous process flow, eliminating overproduction, and developing exceptional people.
3. Toyota's core values that guide its work are genchi genbutsu (go to the source), kaizen (continuous improvement), challenge, teamwork, and respect for others.
ΜΕΘΟΔΟΙ ΔΙΔΑΚΤΙΚΗΣ ΚΑΙ ΑΞΙΟΛΟΓΗΣΗΣ ΣΤΟ ΣΥΓΧΡΟΝΟ ΣΧΟΛΕΙΟanvakaloudi
Το βιβλίο αυτό έχει ως στόχο να βοηθήσει κάθε εκπαιδευτικό να εφοδιαστεί με γνώσεις, μεθόδους, πρακτικές, μέσα και εργαλεία για τη βελτίωση της διδακτικής και παιδαγωγικής του ικανότητας, την αξιολόγηση του μαθητή και του εκπαιδευτικού έργου και να ανταποκριθεί στις απαιτήσεις του σύγχρονου αποτελεσματικού σχολείου.
This document summarizes whether various goods and services were subject to GST or PST prior to July 2010 in British Columbia, Canada, and whether the Harmonized Sales Tax (HST) rate of 12% represents a change from the previous taxes. It provides this information for categories such as household items, clothing, food/beverages, home services, transportation, and home purchases. The summary is intended to help understand the tax treatment of different items under the new HST regime.
This document provides Canadian federal marginal tax rates from 1998-2012. It shows the tax brackets and tax rates for each year. Taxable income is broken into brackets such as $0-$10,527, $10,527-$42,707, etc. The rates range from 0% to 29% depending on the tax bracket. Certain types of income like gifts, inheritances, and lottery winnings are not taxed in Canada.
The document is Knight Frank's 2012 Wealth Report, which examines trends in global wealth and prime property. It contains contributions from researchers and economists on topics like the concentration of wealth among the top 1%, economic inequality, and the interest of wealthy individuals in wealth accumulation and investment in prime residential markets. The report also shares the results of Knight Frank's annual Attitudes Survey of high-net-worth individuals and includes a prime international residential index and contact details.
1. The Toyota Production System (TPS) is a systematic approach to eliminating waste from all aspects of production. Its goal is to add value for the customer through the most efficient production methods.
2. The Toyota Way consists of 14 principles for lean manufacturing, including basing decisions on long-term goals, continuous process flow, eliminating overproduction, and developing exceptional people.
3. Toyota's core values that guide its work are genchi genbutsu (go to the source), kaizen (continuous improvement), challenge, teamwork, and respect for others.
The document provides an analysis of the projected state of the global economy in 2050, with the following key points:
1) Emerging economies will collectively be larger than developed economies by 2050, with 19 of the top 30 largest economies being emerging economies.
2) China and India will be the largest and third largest economies respectively, and many other emerging economies like Mexico, Turkey, and Indonesia will see substantial increases in their global rankings.
3) In contrast, some small European economies will see declines in economic might and global rankings due to unfavorable demographic trends.
4) Growth in the emerging markets will boost overall global growth, with emerging world growth contributing twice as much as developed world growth
The document outlines strategies for empowering students and moving them from apathy to autonomy. It discusses how students' beliefs and perceptions affect their motivation and engagement. The experiential learning model is presented as a way to have students actively reflect on their experiences. Two specific classroom experiences are described where the teacher worked to enhance students' perceived value of lessons by getting feedback and giving students more choices, which led to increased engagement and a shift towards more autonomous, intrinsic motivation to learn. The key needs of competence, autonomy, relatedness and enjoyment are highlighted as fueling intrinsic motivation.
Intercultural communication and understanding 101Paul Doyon
This document discusses key concepts related to intercultural communication and understanding. It defines culture, discusses the importance of cross-cultural awareness, and outlines several factors that are important for achieving cross-cultural understanding, such as respect, participation, empathy, and tolerance for ambiguity. The document also describes different levels of cross-cultural understanding and introduces concepts like culture bumps that can occur during intercultural interactions.
This document provides an outline for a course on testing for language teachers. It covers various topics related to language testing including the purposes of different types of tests, approaches to testing, ensuring validity and reliability, and achieving beneficial backwash effects. The key points covered are the types of tests (proficiency, achievement, diagnostic, placement), approaches to testing (direct vs indirect, discrete point vs integrative), factors of validity and reliability, and how to design tests that motivate effective teaching practices.
San José Fernández nació en 1775 en España y murió en 1833 en Nam Dinh, Vietnam, donde fue decapitado debido a su fe cristiana siendo emperador Minh Mang. Era sacerdote de la Orden de Predicadores y mártir en la ciudad de Nam Dinh, Tonquín.
This short document appears to be notes or a log containing dates and times but no other substantive information. It references a government website for the province of British Columbia that deals with motor vehicles but provides no additional context or details about the site.
This document provides information on personal income taxes in Canada:
- Canada levies personal income tax on income earned by residents as well as some foreign-source income. Individuals file annual tax returns by April 30.
- Taxable income is determined by deducting allowed expenses from total income. Tax payable is calculated using tax brackets and rates. Non-refundable tax credits are then deducted to determine the amount owed.
- Provinces/territories (except Quebec) use the federal definition of taxable income and CRA collects taxes on their behalf. Quebec has its own system.
- Historical federal marginal tax rates from 1998-2012 are provided for five tax brackets, ranging from 0
This document provides a summary of personal and corporate income tax rules in Canada. It discusses how personal income taxes are calculated based on taxable income and tax brackets. It also outlines some types of income that are not taxed, such as gifts and inheritances. For corporate taxes, it describes taxes paid by corporations and differences between public corporations, private corporations, and Canadian-controlled private corporations. It also briefly discusses provincial/territorial corporate income taxes.
The document summarizes key information about Canadian income tax rates and brackets for 2012. It outlines the progressive federal and provincial income tax rates, ranging from 15% to 29% on taxable income. It also discusses tax deferral options like RRSPs and provides tables with combined provincial/federal tax rates for different income brackets.
The document provides information on income tax rates in Canada from 2004 to 2009, including:
- Federal tax rates for each year ranging from 15% to 29% applied to thresholds of taxable income
- Charts showing the calculation of federal tax for each tax bracket
- Provincial/territorial tax rates for each jurisdiction, year, and applicable tax brackets
It was published by Dayarayan Management & Consulting and contains tax information from the Canada Revenue Agency to help individuals complete their annual tax returns.
Vancouver has a population of around 578,000 and experiences mild winters and warm summers. It has a diverse economy focused on industries like mining, forestry, biotech and film. Vancouver was founded in the late 1800s and will host the 2010 Winter Olympics. Canada levies personal income tax on worldwide income for residents and some foreign-source income. Taxes are paid through deductions, installments, and payments made when filing annual tax returns by April 30. Provincial taxes are also collected using the federal taxable income definition.
The document provides an analysis of the projected state of the global economy in 2050, with the following key points:
1) Emerging economies will collectively be larger than developed economies by 2050, with 19 of the top 30 largest economies being emerging economies.
2) China and India will be the largest and third largest economies respectively, and many other emerging economies like Mexico, Turkey, and Indonesia will see substantial increases in their global rankings.
3) In contrast, some small European economies will see declines in economic might and global rankings due to unfavorable demographic trends.
4) Growth in the emerging markets will boost overall global growth, with emerging world growth contributing twice as much as developed world growth
The document outlines strategies for empowering students and moving them from apathy to autonomy. It discusses how students' beliefs and perceptions affect their motivation and engagement. The experiential learning model is presented as a way to have students actively reflect on their experiences. Two specific classroom experiences are described where the teacher worked to enhance students' perceived value of lessons by getting feedback and giving students more choices, which led to increased engagement and a shift towards more autonomous, intrinsic motivation to learn. The key needs of competence, autonomy, relatedness and enjoyment are highlighted as fueling intrinsic motivation.
Intercultural communication and understanding 101Paul Doyon
This document discusses key concepts related to intercultural communication and understanding. It defines culture, discusses the importance of cross-cultural awareness, and outlines several factors that are important for achieving cross-cultural understanding, such as respect, participation, empathy, and tolerance for ambiguity. The document also describes different levels of cross-cultural understanding and introduces concepts like culture bumps that can occur during intercultural interactions.
This document provides an outline for a course on testing for language teachers. It covers various topics related to language testing including the purposes of different types of tests, approaches to testing, ensuring validity and reliability, and achieving beneficial backwash effects. The key points covered are the types of tests (proficiency, achievement, diagnostic, placement), approaches to testing (direct vs indirect, discrete point vs integrative), factors of validity and reliability, and how to design tests that motivate effective teaching practices.
San José Fernández nació en 1775 en España y murió en 1833 en Nam Dinh, Vietnam, donde fue decapitado debido a su fe cristiana siendo emperador Minh Mang. Era sacerdote de la Orden de Predicadores y mártir en la ciudad de Nam Dinh, Tonquín.
This short document appears to be notes or a log containing dates and times but no other substantive information. It references a government website for the province of British Columbia that deals with motor vehicles but provides no additional context or details about the site.
This document provides information on personal income taxes in Canada:
- Canada levies personal income tax on income earned by residents as well as some foreign-source income. Individuals file annual tax returns by April 30.
- Taxable income is determined by deducting allowed expenses from total income. Tax payable is calculated using tax brackets and rates. Non-refundable tax credits are then deducted to determine the amount owed.
- Provinces/territories (except Quebec) use the federal definition of taxable income and CRA collects taxes on their behalf. Quebec has its own system.
- Historical federal marginal tax rates from 1998-2012 are provided for five tax brackets, ranging from 0
This document provides a summary of personal and corporate income tax rules in Canada. It discusses how personal income taxes are calculated based on taxable income and tax brackets. It also outlines some types of income that are not taxed, such as gifts and inheritances. For corporate taxes, it describes taxes paid by corporations and differences between public corporations, private corporations, and Canadian-controlled private corporations. It also briefly discusses provincial/territorial corporate income taxes.
The document summarizes key information about Canadian income tax rates and brackets for 2012. It outlines the progressive federal and provincial income tax rates, ranging from 15% to 29% on taxable income. It also discusses tax deferral options like RRSPs and provides tables with combined provincial/federal tax rates for different income brackets.
The document provides information on income tax rates in Canada from 2004 to 2009, including:
- Federal tax rates for each year ranging from 15% to 29% applied to thresholds of taxable income
- Charts showing the calculation of federal tax for each tax bracket
- Provincial/territorial tax rates for each jurisdiction, year, and applicable tax brackets
It was published by Dayarayan Management & Consulting and contains tax information from the Canada Revenue Agency to help individuals complete their annual tax returns.
Vancouver has a population of around 578,000 and experiences mild winters and warm summers. It has a diverse economy focused on industries like mining, forestry, biotech and film. Vancouver was founded in the late 1800s and will host the 2010 Winter Olympics. Canada levies personal income tax on worldwide income for residents and some foreign-source income. Taxes are paid through deductions, installments, and payments made when filing annual tax returns by April 30. Provincial taxes are also collected using the federal taxable income definition.
The document provides information on personal and corporate income tax rates in Canada and British Columbia for 2010, including:
- Federal personal income tax rates range from 15% to 29% depending on taxable income levels.
- Provincial/territorial personal income tax rates vary by jurisdiction but generally have two rates, a lower rate for small business income and a higher general rate.
- Corporate income tax rates for Canadian-controlled private corporations are 11-12% at the federal level and vary by province/territory, typically with a lower small business rate and higher general rate.
- British Columbia has a 2.5% lower corporate tax rate and 10.5% higher rate for 2010.
The document discusses fraud and corruption. It provides definitions of fraud from various legal and accounting perspectives. Fraud is described as deceitful or illegal acts that are intentional and seek to obtain money, property or services through misrepresentation. Common types of fraud discussed include financial statement fraud, asset misappropriation, and corruption. Theories for why fraud occurs and a brief history of financial fraud are also summarized.
Auditors' responsibilities in a globalized world were discussed. Globalization is driven by reducing trade barriers through agreements like GATT/WTO and NAFTA. It involves increased cross-border business activities. Auditors face special issues auditing multinational companies with differing operating standards across cultures. An effective global financial reporting system requires high quality independent standard setters, auditing standards, audit firm quality controls, and regulatory oversight. Social responsibility and sustainability reporting are also increasingly important for companies and other organizations to measure their social and environmental impacts.
1. DAYARAYAN
MANAGEMENT & CONSULTING SERVICES –LTD
112 West.12th.Street.North Vancouver Bri sh Columbia V7M1N3 Canada
Tel: 1604‐986‐3704
Fax: 1604‐960‐1216
Web: www.dayarayan.ca Email: info@dayarayan.com
( و ﻣﻠﺖهﺎﯼ اوﻟﻴﻪHST)ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش
در اوﻧﺘﺎرﻳﻮ و ﺑﺮﻳﺘﻴﺶ ﮐﻠﻤﺒﻴﺎ
2. 1
ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTو ﻣﻠﺖهﺎﯼ اوﻟﻴﻪ
در اوﻧﺘﺎرﻳﻮ و ﺑﺮﻳﺘﻴﺶ ﮐﻠﻤﺒﻴﺎ
ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTدر ﻳﮑﻢ ﺁورﻳﻞ ﻳﮑﻢ799 در
اﻳﺎﻻت ﺷﺮﮐﺖ ﮐﻨﻨﺪﻩ ﻧﻮوا اﺳﮑﻮﺷﻴﺎ، ﻧﻴﻮ ﺑﺮاﻧﺰوﻳﮏ و ﻧﻴﻮ
ﻓﺎﻧﺪﻟﻨﺪ و ﻻﺑﺮادور ﺷﺮوع ﺷﺪ. ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش)(HST
/ ﺟﺎﻳﮕﺰﻳﻦ ﻣﺎﻟﻴﺎت ﮐﺎﻻهﺎ و ﺧﺪﻣﺎت ) (GSTو ﻣﺎﻟﻴﺎت ﺑﺮ ﻓﺮوش
اﻳﺎﻟﺘﯽ ) (PSTدر اﻳﺎﻻت ﺷﺮﮐﺖ ﮐﻨﻨﺪﻩ ﺷﺪ. اوﻧﺘﺎرﻳﻮ و ﺑﺮﻳﺘﻴﺶ
ﮐﻠﻤﺒﻴﺎ ). (B.Cﻳﮏ ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTﻣﻌﺮﻓﯽ
ﺧﻮاهﻨﺪ ﮐﺮد ﮐﻪ از ﻳﮑﻢ ﺟﻮﻻﯼ 0102 اﻋﻤﺎل ﻣﯽ ﺷﻮد. ﻧﺮخ ﻣﺎﻟﻴﺎت
هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTدر ﺗﻤﺎم اﻳﺎﻟﺖ هﺎﯼ ﺷﺮﮐﺖ ﮐﻨﻨﺪﻩ ﺑﻪ ﺟﺰ
ﺑﺮﻳﺘﻴﺶ ﮐﻠﻤﺒﻴﺎ ﮐﻪ در ﺁن ﻧﺮخ ﻳﮑﻢ2% و ﻧﻮا اﺳﮑﻮﺷﻴﺎ ﮐﻪ در ﺁن
ﻧﺮخ ﻳﮑﻢ5% ﻣﯽ ﺷﻮد، ﻳﮑﻢ3% ﺧﻮاهﺪ ﺑﻮد ﮐﻪ اﻳﻦ ﻧﺮﺧﻬﺎ از ﺗﺎرﻳﺦ
ﻳﮑﻢ ﺟﻮﻻﯼ 02ﻳﮑﻢ0 اﻋﻤﺎل ﻣﯽ ﮔﺮدﻧﺪ. ادارﻩ درﺁﻣﺪ ﮐﺎﻧﺎدا )(CRA
ﮐﻪ ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTرا ﺑﺮاﯼ اﻳﺎﻟﺖ هﺎﯼ ﺷﺮﮐﺖ
ﮐﻨﻨﺪﻩ ﺣﺎﺿﺮ ﻣﺪﻳﺮﻳﺖ ﻣﯽ ﮐﻨﺪ، ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش)(HST
را در اوﻧﺘﺎرﻳﻮ و ﺑﺮﻳﺘﻴﺶ ﮐﻠﻤﺒﻴﺎ ﻧﻴﺰ ﻣﺪﻳﺮﻳﺖ ﺧﻮاهﺪ ﮐﺮد.
ﭼﮕﻮﻧﻪ ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTﺑﺮ ﻓﺮوش ﺑﻪ
ﺳﺮﺧﭙﻮﺳﺖ2 هﺎ، ﮔﺮوﻩ هﺎﯼ ﺳﺮﺧﭙﻮﺳﺖ3 و ﻣﻮﺳﺴﺎت و
ﺳﺎزﻣﺎﻧﻬﺎﯼ ﻣﺘﻌﻠﻖ ﺑﻪ ﺑﻪ ﺑﻮﻣﻴﺎن4 در اوﻧﺘﺎرﻳﻮ و
ﺑﺮﻳﺘﻴﺶ ﮐﻠﻤﺒﻴﺎ ﺗﺄﺛﻴﺮ ﺧﻮاهﺪ ﮔﺬاﺷﺖ؟
ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTﻣﺎﻧﻨﺪ ﻣﺎﻟﻴﺎت ﺧﺪﻣﺎت و آﺎﻻهﺎ
) (GSTاﻋﻤﺎل ﺧﻮاهﺪ ﺷﺪ و اﻋﻤﺎل ﺁن ﺑﺎ ﻗﻮاﻧﻴﻦ ﻣﺮﺑﻮط ﺑﻪ
1ملتھای اوليه اصطالحيست که به نژاد ساکنان بومی کانادا گفته می شود.
2 Indiansاداره ماليات کانادا تشخيص داده است که بسياری از بوميان کانادا ترجيح می دھند که به عنوان سرخپوست خطاب نشوند. با اين حال از
آنجا که سرخپوست در نوشته ھا معنی حقوقی دارد و مبحثی تحت عنوان قوانين مربوط به سرخپوستان ) (Indian Actوجود دارد در اين نوشته
از اين اصطالح استفاده شده است.
3
Indian bands
4
Band‐empowered entities
3. 5
هﻢ ﺧﻮاﻧﯽ ﺧﻮاهﺪ داﺷﺖ. ﺧﺪﻣﺎت و ﮐﺎﻻهﺎﯼ ﻓﺮوﺧﺘﻪ ﺳﺮﺧﭙﻮﺳﺘﺎن
و ﻣﻮﺳﺴﺎت
ﮔﺮوﻩ هﺎﯼ ﺳﺮﺧﭙﻮﺳﺖ و ﺷﺪﻩ ﺑﻪ ﺳﺮﺧﭙﻮﺳﺘﺎن
ﺳﺎزﻣﺎﻧﻬﺎﯼ ﻣﺘﻌﻠﻖ ﺑﻪ ﺑﻪ ﺑﻮﻣﻴﺎن ﮐﻪ در ﺣﺎل ﺣﺎﺿﺮ از
ﻣﺎﻟﻴﺎت ﺧﺪﻣﺎت و آﺎﻻهﺎ ) (GSTﻣﻌﺎف هﺴﺘﻨﺪ، از ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ
ﺳﺎزﯼ ﻓﺮوش) (HSTﻧﻴﺰ ﻣﻌﺎف ﺧﻮاهﻨﺪ ﺷﺪ. . ﺧﺪﻣﺎت و ﮐﺎﻻهﺎﯼ
ﻓﺮوﺧﺘﻪ ﺷﺪﻩ ﺑﻪ ﺳﺮﺧﭙﻮﺳﺘﺎن ﮔﺮوﻩ هﺎﯼ ﺳﺮﺧﭙﻮﺳﺖ و ﻣﻮﺳﺴﺎت
و ﺳﺎزﻣﺎﻧﻬﺎﯼ ﻣﺘﻌﻠﻖ ﺑﻪ ﺑﻪ ﺑﻮﻣﻴﺎن ﮐﻪ در ﺣﺎل ﺣﺎﺿﺮ
ﻣﺎﻟﻴﺎت ﺧﺪﻣﺎت و آﺎﻻهﺎ ) (GSTﺑﻪ ﺁﻧﻬﺎ ﺗﻌﻠﻖ ﻣﯽ ﮔﻴﺮد، ﻋﻤﻮﻣﺎ
ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTﻧﻴﺰ ﺑﻪ ﺁﻧﻬﺎ اﻋﻤﺎل ﺧﻮاهﺪ
ﮔﺮدﻳﺪ.
ﭼﮕﻮﻧﻪ ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTﺑﺮﺧﺮﻳﺪ ﮐﺎﻻهﺎ
ﺗﻮﺳﻂ ﺳﺮﺧﭙﻮﺳﺖ6 هﺎ، ﮔﺮوﻩ هﺎﯼ ﺳﺮﺧﭙﻮﺳﺖ7 و ﻣﻮﺳﺴﺎت و
ﺳﺎزﻣﺎﻧﻬﺎﯼ ﻣﺘﻌﻠﻖ ﺑﻪ ﺑﻪ ﺑﻮﻣﻴﺎن8 در اوﻧﺘﺎرﻳﻮ و
ﺑﺮﻳﺘﻴﺶ ﮐﻠﻤﺒﻴﺎ ﺗﺄﺛﻴﺮ ﺧﻮاهﺪ ﮔﺬاﺷﺖ؟
ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTدر ﻣﻮرد ﮐﺎﻻهﺎﻳﯽ ﮐﻪ ﺗﻮﺳﻂ
ﺳﺮﺧﭙﻮﺳﺖ هﺎ، ﮔﺮوﻩ هﺎﯼ ﺳﺮﺧﭙﻮﺳﺖ و ﻣﻮﺳﺴﺎت و ﺳﺎزﻣﺎﻧﻬﺎﯼ ﻏﻴﺮ
ﺷﺮﮐﺘﯽ9 ﻣﺘﻌﻠﻖ ﺑﻪ ﺑﻪ ﺑﻮﻣﻴﺎن، در ﻣﺤﺪودﻩ ﻳﮏ رزرو01 در
اوﻧﺘﺎرﻳﻮ ﻳﺎ ﺑﺮﻳﺘﻴﺶ ﮐﻠﻤﺒﻴﺎ ﺧﺮﻳﺪارﯼ ﺷﻮﻧﺪ، اﻋﻤﺎل ﻧﺨﻮاهﺪ
ﺷﺪ. ﮐﺎﻻهﺎﻳﯽ ﮐﻪ ﺧﺎرج از ﻣﺤﺪودﻩ ﻳﮏ رزرو ﺗﻮﺳﻂ ﺳﺮﺧﭙﻮﺳﺖ هﺎ،
ﮔﺮوﻩ هﺎﯼ ﺳﺮﺧﭙﻮﺳﺖ و ﻣﻮﺳﺴﺎت و ﺳﺎزﻣﺎﻧﻬﺎﯼ ﻏﻴﺮ ﺷﺮﮐﺘﯽ ﻣﺘﻌﻠﻖ
ﺑﻪ ﺑﻪ ﺑﻮﻣﻴﺎن ﺧﺮﻳﺪارﯼ ﺷﻮﻧﺪ در ﺻﻮرﺗﯽ ﻣﻌﺎف از ﻣﺎﻟﻴﺎت
5
Indian Act
6 Indiansاداره ماليات کانادا تشخيص داده است که بسياری از بوميان کانادا ترجيح می دھند که به عنوان سرخپوست خطاب نشوند. با اين حال از
آنجا که سرخپوست در نوشته ھا معنی حقوقی دارد و مبحثی تحت عنوان قوانين مربوط به سرخپوستان ) (Indian Actوجود دارد در اين نوشته
از اين اصطالح استفاده شده است.
7
Indian bands
8
Band‐empowered entities
9
unincorporated
10 On a reserveبه قطعاتی از زمين که بنا بر Indian Actبرای استفاده اشخاص بومی کانادا و گروھھای متعلقه اختصاص يافته است
Reserveگفته می شود
4. ﺧﻮاهﻨﺪ ﺑﻮد ﮐﻪ ﺗﻮﺳﻂ ﻓﺮوﺷﻨﺪﻩ و ﻳﺎ ﻧﻤﺎﻳﻨﺪﻩ ﻓﺮوﺷﻨﺪﻩ در
ﻣﺤﺪودﻩ رزرو ﺗﺤﻮﻳﻞ دادﻩ ﺷﻮﻧﺪ. در هﺮ دو ﻣﻮرد ﺑﺎﻻ ﺑﺎﻳﺪ
ﻣﺴﺘﻨﺪات ﮐﺎﻓﯽ ﮐﻪ ﻓﺮوش ﺗﺨﻔﻴﻒ ﻳﺎﻓﺘﻪ را ﭘﺸﺘﻴﺒﺎﻧﯽ ﮐﻨﺪ ﺑﺮاﯼ
ﻓﺮوﺷﻨﺪﻩ ﻣﻬﻴﺎ ﮔﺮدد. اﮔﺮ ﮐﺎﻻهﺎ ﺗﻮﺳﻂ ﻣﻮﺳﺴﺎت و ﺳﺎزﻣﺎﻧﻬﺎﯼ
ﺷﺮﮐﺘﯽ11 ﻣﺘﻌﻠﻖ ﺑﻪ ﺑﻪ ﺑﻮﻣﻴﺎن در داﺧﻞ ﻳﺎ ﺧﺎرج ﻣﺤﺪودﻩ رزرو
ﺧﺮﻳﺪارﯼ ﺷﻮد، در ﺻﻮرﺗﯽ ﺗﺨﻔﻴﻔﺎت ﻣﺎﻟﻴﺎﺗﯽ HSTﻣﺮﺑﻮﻃﻪ ﺑﻪ ﺁﻧﻬﺎ
اﻋﻤﺎل ﺧﻮاهﺪ ﺷﺪ ﮐﻪ اﻳﻦ ﮐﺎﻻهﺎ ﺑﺮاﯼ ﻓﻌﺎﻟﻴﺘﻬﺎﯼ ﻣﺪﻳﺮﻳﺘﯽ
ﻣﺮﺑﻮط ﺑﻪ ﮔﺮوهﻬﺎﯼ ﺳﺮﺧﭙﻮﺳﺖ21 ﺧﺮﻳﺪارﯼ ﺷﺪﻩ ﺑﺎﺷﻨﺪ.
ﭼﮕﻮﻧﻪ ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTﺑﻪ ﺧﺪﻣﺎت
درﻳﺎﻓﺖ ﺷﺪﻩ از ﺳﻮﯼ ﺳﺮﺧﭙﻮﺳﺘﺎن ﮔﺮوﻩ هﺎﯼ ﺳﺮﺧﭙﻮﺳﺖ و
ﻣﻮﺳﺴﺎت و ﺳﺎزﻣﺎﻧﻬﺎﯼ ﻣﺘﻌﻠﻖ ﺑﻪ ﺑﻪ ﺑﻮﻣﻴﺎن در
اوﻧﺘﺎرﻳﻮ و ﺑﺮﻳﺘﻴﺶ ﮐﻠﻤﺒﻴﺎ اﻋﻤﺎل ﺧﻮاهﺪ ﺷﺪ؟
ﮐﻪ ﺑﻪ ﻃﻮر ﮐﺎﻣﻞ در ﻣﺤﺪودﻩ ﻳﮏ رزرو ﺗﻮﺳﻂ ﺳﺮﺧﭙﻮﺳﺘﺎن ﺧﺪﻣﺎﺗﯽ
ﻣﯽ ﺷﻮﻧﺪ، از ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTﻣﻌﺎف درﻳﺎﻓﺖ
ﺷﺪ. در ﺣﺎﻟﺖ ﮐﻠﯽ ﺧﺪﻣﺎت اﻧﺠﺎم ﺷﺪﻩ در ﺧﺎرج از ﺧﻮاهﻨﺪ
ﻳﮏ رزرو ﻣﺸﻤﻮل ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTﺧﻮاهﻨﺪ ﻣﺤﺪودﻩ
ﺷﺪ.
ﺧﺪﻣﺎﺗﯽ ﮐﻪ ﺑﺮاﯼ ﻣﻘﺎﺻﺪ ﺳﺎزﻣﺎﻧﺪهﯽ ﮔﺮوهﻬﺎﯼ ﺳﺮﺧﭙﻮﺳﺖ ﺗﻮﺳﻂ
ﻣﻮﺳﺴﺎت و ﺳﺎزﻣﺎﻧﻬﺎﯼ ﻣﺘﻌﻠﻖ ﺑﻪ ﺑﻪ ﺑﻮﻣﻴﺎن ﭼﻪ در داﺧﻞ
ﻣﺤﺪودﻩ رزرو و ﭼﻪ ﺧﺎرج از ﺁن درﻳﺎﻓﺖ ﺷﻮد، ﻣﺸﻤﻮل ﻣﺎﻟﻴﺎت
هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTﻧﺨﻮاهﻨﺪ ﺷﺪ. ﺑﺎ اﻳﻦ ﺣﺎل ﺑﺨﺸﻮدﮔﯽ
ﻣﺎﻟﻴﺎﺗﯽ ﻧﻘﻄﻪ-ﻓﺮوش در ﻣﻮرد ﺣﻤﻞ و ﻧﻘﻞ، اﻗﺎﻣﺖ ﮐﻮﺗﺎﻩ ﻣﺪت،
وﻋﺪﻩ هﺎﯼ ﻏﺬاﻳﯽ و ﺗﻔﺮﻳﺤﺎت ﻓﺮوﺧﺘﻪ ﺷﺪﻩ در ﺧﺎرج از ﻣﺤﺪودﻩ
رزرو اﻋﻤﺎل ﻧﺨﻮاهﺪ ﺷﺪ. در ﺻﻮرﺗﯽ ﮐﻪ ﺧﺮﻳﺪهﺎﯼ اﻧﺠﺎم ﺷﺪﻩ
ﺗﻮﺳﻂ ﮔﺮوﻩ هﺎﯼ ﺳﺮﺧﭙﻮﺳﺖ و ﻣﻮﺳﺴﺎت و ﺳﺎزﻣﺎﻧﻬﺎﯼ ﻣﺘﻌﻠﻖ ﺑﻪ
ﺑﻮﻣﻴﺎن ﺑﺮاﯼ ﻣﻘﺎﺻﺪ ﻣﺪﻳﺮﻳﺘﯽ ﺑﻮﻣﻴﺎن و ﻳﺎ ﺑﺮاﯼ اﻣﻼﮎ و
ﻣﺴﺘﻐﻼت واﻗﻊ در ﻣﺤﺪودﻩ رزرو ﺻﻮرت ﮔﺮﻓﺘﻪ ﺑﺎﺷﻨﺪ، اﻳﻦ اﻓﺮاد
و ﮔﺮوهﻬﺎ ﺑﺮاﯼ ﺑﺎزﭘﺲ ﮔﺮﻓﺘﻦ ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش)(HST
11
incorporated
21
Band management activities
5. ﭘﺮداﺧﺖ ﺷﺪﻩ در ﺧﺮﻳﺪهﺎﯼ ذﮐﺮ ﺷﺪﻩ ﺑﺎﻳﺪ ﻳﮏ درﺧﻮاﺳﺖ ﺗﺨﻔﻴﻒ
ﻋﻤﻮﻣﯽ اراﺋﻪ دهﻨﺪ.
ﺗﺬﮐﺮ: در ﺣﺎل ﺣﺎﺿﺮ ﺑﻌﻀﯽ از ﮔﺮوﻩ هﺎﯼ ﺳﺮﺧﭙﻮﺳﺖ، .
هﻴﺌﺖ هﺎﯼ ﻗﺒﻴﻠﻪ اﯼ و ﻣﻮﺳﺴﺎت و ﺳﺎزﻣﺎﻧﻬﺎﯼ ﻣﺘﻌﻠﻖ
ﺑﻪ ﺑﻪ ﺑﻮﻣﻴﺎن ، در ﺣﺎل ﺣﺎﺿﺮ اﺟﺎزﻩ دارﻧﺪ ﮐﻪ
ﺗﺨﻔﻴﻔﺎت ﺧﺪﻣﺖ ﻋﻤﻮﻣﯽ را ﺗﺤﺖ ﻣﺎﻟﻴﺎت ﺧﺪﻣﺎت و آﺎﻻهﺎ
) (GSTدرﺧﻮاﺳﺖ ﮐﻨﻨﺪ. اﻳﻦ ﮔﺮوﻩ هﺎ ﻣﯽ ﺗﻮاﻧﻨﺪ در
ﺻﻮرت واﺟﺪ ﺷﺮاﻳﻂ ﺑﻮدن ﺧﺮﻳﺪهﺎ، ﺗﺨﻔﻴﻔﺎﺗﯽ ﺑﻪ ﻣﻴﺰان
5% از ﺑﺨﺶ ﻓﺪرال ﻣﺎﻟﻴﺎت ﺑﺮ ﻓﺮوش هﻤﺎهﻨﮓ ) (HSTرا
ﻧﻴﺰ ﻣﻄﺎﻟﺒﻪ ﻧﻤﺎﻳﻨﺪ. هﻤﭽﻨﻴﻦ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻣﺤﻞ زﻧﺪﮔﯽ
و ﺳﺎﻳﺮﻣﻌﻴﺎرهﺎﯼ واﺟﺪ ﺷﺮاﻳﻂ ﺑﻮدن ﺑﺮاﯼ ﺗﺨﻔﻴﻒ ﻣﻤﮑﻦ
اﺳﺖ ﻣﺒﻠﻎ ﭘﺮداﺧﺖ ﺷﺪﻩ ﺑﺮاﯼ ﺑﺨﺶ اﻳﺎﻟﺘ ﻣﺎﻟﻴﺎت ﺑﺮ
ﭼﮕﻮﻧﻪ ﺧﺪﻣﺎت و آﺎﻻهﺎ )/(GSTﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ
ﻓﺮوش) (HSTﺑﻪ ﺧﺪﻣﺎت درﻳﺎﻓﺖ ﺷﺪﻩ و ﮐﺎﻻهﺎﯼ ﺧﺮﻳﺪارﯼ
ﺷﺪﻩ از ﺳﻮﯼ ﺳﺮﺧﭙﻮﺳﺘﺎن ﮔﺮوﻩ هﺎﯼ ﺳﺮﺧﭙﻮﺳﺖ و ﻣﻮﺳﺴﺎت
و ﺳﺎزﻣﺎﻧﻬﺎﯼ ﻣﺘﻌﻠﻖ ﺑﻪ ﺑﻮﻣﻴﺎن در ﺧﺎرج از اوﻧﺘﺎرﻳﻮ
و ﺑﺮﻳﺘﻴﺶ ﮐﻠﻤﺒﻴﺎ اﻋﻤﺎل ﺧﻮاهﺪ ﺷﺪ؟
ﻣﻌﺮﻓﯽ ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTدر اوﻧﺘﺎرﻳﻮ و ﺑﺮﻳﺘﻴﺶ
ﮐﻠﻤﺒﻴﺎ ﺑﺮ ﭼﮕﻮﻧﮕﯽ اﻋﻤﺎل ﻣﺎﻟﻴﺎت ﺧﺪﻣﺎت و آﺎﻻهﺎ )/ (GST
ﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTروﯼ ﮐﺎﻻهﺎ و ﺧﺪﻣﺎت اﺧﺬ ﺷﺪﻩ
از ﺳﻮﯼ ﺳﺮﺧﭙﻮﺳﺘﺎن ﮔﺮوﻩ هﺎﯼ ﺳﺮﺧﭙﻮﺳﺖ و ﻣﻮﺳﺴﺎت و ﺳﺎزﻣﺎﻧﻬﺎﯼ
ﻣﺘﻌﻠﻖ ﺑﻪ ﺑﻮﻣﻴﺎن در ﺧﺎرج از اوﻧﺘﺎرﻳﻮ و ﺑﺮﻳﺘﻴﺶ ﮐﻠﻤﺒﻴﺎ
ﺗﺎﺛﻴﺮﯼ ﻧﺨﻮاهﺪ داﺷﺖ. ﮐﺎﻻهﺎ وﺧﺪﻣﺎت ﻓﺮوﺧﺘﻪ ﺷﺪﻩ ﺑﻪ
ﺳﺮﺧﭙﻮﺳﺘﺎن ﮔﺮوﻩ هﺎﯼ ﺳﺮﺧﭙﻮﺳﺖ و ﻣﻮﺳﺴﺎت و ﺳﺎزﻣﺎﻧﻬﺎﯼ ﻣﺘﻌﻠﻖ
ﺑﻪ ﺑﻮﻣﻴﺎن در ﺧﺎرج از اوﻧﺘﺎرﻳﻮ و ﺑﺮﻳﺘﻴﺶ ﮐﻠﻤﺒﻴﺎ ﮐﻪ در ﺣﺎل
ﺣﺎﺿﺮ ﻣﻌﺎف از ﻣﺎﻟﻴﺎت ﺧﺪﻣﺎت و آﺎﻻهﺎ ) / (GSTﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ
ﺳﺎزﯼ ﻓﺮوش) (HSTهﺴﺘﻨﺪ، ﮐﻤﺎﮐﺎن از اﻳﻦ ﻣﺎﻟﻴﺎت هﺎ ﻣﻌﺎف
ﺧﻮاهﻨﺪ ﺑﻮد. ﮐﺎﻻهﺎ و ﺧﺪﻣﺎت ﻓﺮوﺧﺘﻪ ﺷﺪﻩ ﺑﻪ ﺳﺮﺧﭙﻮﺳﺘﺎن ﮔﺮوﻩ
هﺎﯼ ﺳﺮﺧﭙﻮﺳﺖ و ﻣﻮﺳﺴﺎت و ﺳﺎزﻣﺎﻧﻬﺎﯼ ﻣﺘﻌﻠﻖ ﺑﻪ ﺑﻮﻣﻴﺎن در
ﺧﺎرج از اوﻧﺘﺎرﻳﻮ و ﺑﺮﻳﺘﻴﺶ ﮐﻠﻤﺒﻴﺎ ﮐﻪ اﮐﻨﻮن ﻣﺸﻤﻮل ﻣﺎﻟﻴﺎت
6. ﺧﺪﻣﺎت و آﺎﻻهﺎ ) / (GSTﻣﺎﻟﻴﺎت هﻤﺎهﻨﮓ ﺳﺎزﯼ ﻓﺮوش) (HSTهﺴﺘﻨﺪ
ﮐﻤﺎﮐﺎن ﻣﺸﻤﻮل اﻳﻦ ﻣﺎﻟﻴﺎت هﺎ ﺑﺎﻗﯽ ﺧﻮاهﻨﺪ ﻣﺎﻧﺪ.
کدام کاالھا تحت ماليات ھماھنگ سازی فروش) (HSTنرخ-صفر )ماليات گذاری شده در نرخ صفر
درصد( خواھند بود؟
کاالھايی که ھم اکنون مشمول ماليات خدمات و كاالھا ) (GSTبا نرخ-صفر ھستند، فارغ از مکانی که
فروخته شده اند، در ماليات ھماھنگ سازی فروش) (HSTھم مشمول نرخ-صفر خواھند بود. ماليات
ھماھنگ سازی فروش) (HSTدر مورد اين کاالھا صرف نظر از اينکه در محدوده رزرو و يا خارج از
آن به فروش رفته باشند، اعمال نخواھد شد. چند نمونه از کاالھای نرخ-صفر در زير آورده شده است:
خواربارھای اساسی مثل شير، پنير، تخم مرغ، نان، ميوه، سبزيجات؛
بيشتر محصوالت دريايی ،داروھای تجويز شده و خدمات توزيع داروھای تجويز شده
وسائل پزشکی مثل سمعک و دندان مصنوعی
چه خدماتی از ماليات ھماھنگ سازی فروش) (HSTمعاف خواھند بود؟
مواردی که ھم اکنون از ماليات خدمات و كاالھا ) (GSTمعاف ھستند، فارغ از مکانی که فراھم شده اند،
از ماليات ھماھنگ سازی فروش) (HSTنيز معاف خواھند بود. ماليات ھماھنگ سازی فروش) (HSTدر
مورد اين موارد صرف نظر از اينکه در محدوده رزرو و يا خارج از ان به فروش رفته باشند، اعمال
نخواھد شد. چند نمونه از خدمات و تدارکات معاف از ماليات در زير آورده شده است:
امالک استفاده شده؛اقامت طوالنی مدت مسکونی ،بيشتر خدمات درمانی پزشکی و دندان
پزشکی؛خدمات نگه داری و مراقبت از کودکان برای کودکان يکم4 سال و پايين تر )خدمات
روزانه مراقبت از کودک که معموالً کمتر از 42 ساعت در روز انجام می شود( ؛
بسياری از خدمات آموزشی؛بيشتر خدمات فراھم آمده توسط مراکز مالی؛
سياست ھای بيمه؛
بيشتر کاالھا و خدمات فراھم آمده توسط موسسات خيريه
کاالھا و خدمات فراھم شده توسط سازمان ھای غير سود ده، سازمانھای دولتی و ساير مراکز
خدمات عمومی غير سود ده.
7. تخفيف نقطه-فروش چيست و چه بخشودگی مالياتی ای را فراھم می کند؟
دولت ھای اونتاريو و بريتيش کلمبيا معافيت مالياتی را برای بخش ايالتی ماليات بر فروش ھماھنگ، در
مورد بعضی کاالھای مشخص، در محل صندوق فروش تعيين کرده اند. زمانی که فردی يکی از
مواردی که مشمول اين معافيت می شود را در يک مغازه خرده فروشی خريداری نمايد، خرده فروش به
طور خودکار برای خريدار يک تخفيف نقطه فروش در نظر می گيرد، بدين شکل که بخش ايالتی ماليات
ھماھنگ سازی فروش) (HSTرا اعتبار داده و فقط 5% ماليات مربوط به بخش فدرال ماليات ھماھنگ
سازی فروش)) (HSTکه برابر با ماليات خدمات و كاالھا ) (GSTاست( را دريافت می نمايد. بعضی از
کاالھای مشمول تخفيف نقطه فروش عبارت اند از:
کتاب ھا؛لباس بچه؛کفش و پای افزار بچه ؛
صندلی ھای ماشين کودک و باال برنده صندلی ھای ماشين کودک
پوشک کودکان ، محصوال ت بھداشتی زنانه ،سوخت ھای موتوری )فقط در بريتيش کلمبيا(
از کجا اطالعات بيشتر را تھيه کنيم؟
برای کسب اطالعات بيشتر لطفا ً بولتن 930‐ Bاطالعات تخصصی ماليات خدمات و كاالھا )(GST
/ماليات بر فروش ھماھنگ، بخش "سياست مديريتی ) —(HST) / (GSTاعمال ) (HST) / (GSTبرای
سرخپوستان" که سياست اداری CRAدر مورد معافيتھای ماليات خدمات و كاالھا ) / (GSTماليات
ھماھنگ سازی فروش) (HSTبرای سرخپوست ھا، گروه ھای سرخپوست و موسسات و سازمانھای
متعلق به به بوميان را به طور خالصه بيان کرده است، مالحظه فرماييد.
لطفا در نظر داشته باشيد که معافيتھای مالياتی شرح داده شده در اين برگه اطالعات در مورد مالياتھای
مربوط به ملت ھای اوليه که توسط دولتھای بومی31 گذارده شده و توسط اداره ماليات کانادا تحت عنوان
قوانين مربوط به سرخپوستان)ايندين اکت(41 اجرا می شود، قابل اطالق و اعمال نيست. به ھمين ترتيب
موارد اين برگه اطالعات در مورد دولتھای بومی و شھروندانشان که توافقنامه ھای نھايی و يا خود
مختاری را امضا کرده اند که طی آن ايندين اکت را ملغی نموده اند؛ قابل اطالق نمی باشد.
31
Aboriginal goverments
41
Indian Act
8. ) 832 GST/HST no ceبخش تعيين بخشودگی مالياتی برای اعضای سرخپوست غير شھروند را
مالحظه فرماييد(
اين برگه اطالعات جايگزين قانونی که در سند ماليات غير مستقيم و مقرراتش يافت می شود نمی گيرد.
اين برگه به عنوان مرجع برای شما فراھم شده است. از آنجايی که اين برگه نمی تواند به صورت کامل
عمليات خاص شما را مخاطب قرار دھد، ممکن است شما بخواھيد که به سند يا قوانين مناسبش مراجعه
کنيد يا با دفتر احکام ماليات ھماھنگ سازی فروش) / (HSTماليات خدمات و كاالھا برای کسب اطالعات
بيشتر ارتباط برقرار کنيد. يک حکم بايد برای اطمينان در ارتباط با ھر موضوع ماليات خدمات و كاالھا
) / (GSTماليات ھماھنگ سازی فروش) (HSTخاص بايد درخواست شود. جزوه 4044 ،RCاحکام ماليات
خدمات و كاالھا ) /(GSTماليات ھماھنگ سازی فروش) – (HSTمتخصص ھا در قانون گذاری ماليات
خدمات و كاالھا ) / (GSTماليات ھماھنگ سازی فروش) ،(HSTچگونگی کسب يک حکم را توضيح می
دھد و دفترھای احکام ماليات خدمات و كاالھا ) / (GSTماليات ھماھنگ سازی فروش) (HSTرا ليست می
کند. اگر شما عالقمند به استعالم فنی در مورد ماليات خدمات و كاالھا ) / (GSTماليات ھماھنگ سازی
فروش) (HSTبه وسيله تلفن ھستيد لطفا ً با شماره 7828-959-008-يکم تماس حاصل فرماييد.
اگر شما در کبک ھستيد و عالقمند به ايجاد يک استعالم فنی يا يک حکم مرتبط به ماليات خدمات و كاالھا
) / (GSTماليات ھماھنگ سازی فروش) (HSTمی باشيد لطفا ً با رونيو کبک شماره 2964-765-008-يکم
تماس حاصل فرماييد. شما ھمچنين می توانيد برای کسب اطالعات کلی از وب سايت آنھا به آدرس
www.revenue.gouv.qc.caبازديد کنيد.
تمام نشريه ھای فنی مرتبط با ماليات خدمات و كاالھا ) / (GSTماليات ھماھنگ سازی فروش) (HSTدر
وب سايت CRAبه آدرس www.cra.gc.ca/gsthsttechدر دسترس است.
Accommodation اﻗﺎﻣﺖ
band‐empowered ﺻﺎﺣﺐ ﮔﺮوﻩ
Commentary ﺗﻔﺴﻴﺮ
Consideration ﺣﻖ اﻟﻌﻤﻞ
Department ﺑﺨﺶ