OASIS Mailing List ArchivesView the OASIS mailing list archive below
or browse/search using MarkMail.


Help: OASIS Mailing Lists Help | MarkMail Help

tax-tasc message

[Date Prev] | [Thread Prev] | [Thread Next] | [Date Next] -- [Date Index] | [Thread Index] | [List Home]

Subject: Re: [tax-tasc] Groups - Indirect Tax CC 20050511.pdf uploaded

On 12 May 2005 19:43:17 -0000, John.Glaubitz@vertexinc.com wrote:

>The document named Indirect Tax CC 20050511.pdf has been 
>submitted by John Glaubitz to the Tax Technical Analysis SC 
>document repository.

One of the action items is this:

>Move the Location elements from the Comments spreadsheet 
>to the critical request spreadsheet and add jurisdiction 
>requirements for location identification.

For Canada's GST/HST, the minimum information requirements to be
included on an Invoice are:

"Your business or trading name, or your intermediary’s name" on all
invoices, irrespective of value;
"The buyer’s name or trading name or the name of their authorized
agent or representative" on invoices with a total value of $150 or

To save you digging, I pulled the above from the reference model
(which in turn quotes
ml )

There's also the notion that the Invoice might be the first message
(document) in the transaction, and that there might not _be_ an
Order, Order Confirmation, etc., to reference for the address.  I
could walk into a supplier and say, "I want a carton of paper, bill
my account and ship it to my subcontractor who's printing the
report for me".  

In the paper world, the only documents that might exist, would be
the invoice they hand to me (with seller, bill-to, and ship-to
addresses, all different) and a packing slip that goes with the
delivery.  I suppose the idea is that the electronic world would
always have an Order, but in the previous example, could I not sign
the Invoice electronically and _not_ walk out with a piece of paper
in a future paperless (or less-paper :) world?  Resulting in the
same Invoice-is-first-message situation.  Anyway, that's my other
argument for why the location information has to be on the invoice.
 If it just muddies the water, please feel free to ignore it.

Andrew Webber  [consultant to CRA]
Offsite: awebber@wwwebbers.com (613-842-8116)
Onsite: Andrew.Webber@ccra-adrc.gc.ca (613-952-1890)

[Date Prev] | [Thread Prev] | [Thread Next] | [Date Next] -- [Date Index] | [Thread Index] | [List Home]