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Underused Housing Tax (HST) Ruling

4 June 2024 Underused Housing Tax (HST) Ruling 246047 - AND UHT INTERPRETATION GST/HST - Obligation to file UHT returns

The cottages range in size […]. Each cottage has its own civic address […]. ... Currently, the Property is owned by a group of [#] individuals composed of [#] individuals and [#] groups of two individuals (that is, [#] couples). ... ADDITIONAL INFORMATION On May 2, 2024, the Minister of Finance Canada tabled Bill C-69, the Budget Implementation Act, 2024, No. 1, in the House of Commons. ...
Underused Housing Tax (HST) Ruling

4 June 2024 Underused Housing Tax (HST) Ruling 246059 - AND UHT INTERPRETATION - Obligation to file UHT returns

4 June 2024 Underused Housing Tax (HST) Ruling 246059- AND UHT INTERPRETATION- Obligation to file UHT returns Unedited CRA Tags UHTA Part 1- Interpretation and General Rules of Application (2-4): 2, UHTA Part 3- Application of Tax (6): 6(7), UHTA Part 4- Returns (7-10): 7(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... STATEMENT OF FACTS Based on your correspondence, and your conversation with my colleague […] on [mm/dd/yyyy], we understand that: 1. […] (the Corporation) operates as a medical practice and was incorporated in […][province X] on [mm/dd/yyyy], under incorporation number [#]. 2. ... ADDITIONAL INFORMATION On May 2, 2024, the Minister of Finance Canada tabled Bill C-69, the Budget Implementation Act, 2024, No. 1, in the House of Commons. ...
Underused Housing Tax (HST) Ruling

4 June 2024 Underused Housing Tax (HST) Ruling 246073 - AND UHT INTERPRETATION - Application of the UHT to bare trusts

4 June 2024 Underused Housing Tax (HST) Ruling 246073- AND UHT INTERPRETATION- Application of the UHT to bare trusts Unedited CRA Tags UHTA Part 1- Interpretation and General Rules of Application (2-4): 2, UHTA Part 4- Returns (7-10): 7(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Based on your correspondence, and your conversations with my colleague […] on [mm/dd/yyyy], and [mm/dd/yyyy], we understand that: 1. ... Proposed amendments to the definition of “excluded owner” On May 2, 2024, the Minister of Finance Canada tabled Bill C-69, the Budget Implementation Act, 2024, No. 1, in the House of Commons. ...
Underused Housing Tax (HST) Ruling

4 June 2024 Underused Housing Tax (HST) Ruling 246044 - Definition of “residential property”

4 June 2024 Underused Housing Tax (HST) Ruling 246044- Definition of “residential property” Unedited CRA Tags UHTA Part 1- Interpretation and General Rules of Application (2-4): 2 Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... STATEMENT OF FACTS Based on your correspondence, and your conversations with my colleague […] on [mm/dd/yyyy], we understand that: 1. ... Sincerely, Chris Lewis Manager Real Property Specialty Tax Unit Financial Institutions and Real Property Division GST/HST Rulings Directorate ...
Underused Housing Tax (HST) Ruling

4 June 2024 Underused Housing Tax (HST) Ruling 246060 - Definition of “excluded owner”

4 June 2024 Underused Housing Tax (HST) Ruling 246060- Definition of “excluded owner” Unedited CRA Tags UHTA Part 1- Interpretation and General Rules of Application (2-4): “Reference: UHTA Part 1- Interpretation and General Rules of Application (2-4): 2, UHTA Part 4- Returns (7-10): 7(1) Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / 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. ... Please note: * a person that is an affected owner of two or more residential properties on December 31 of a calendar year has to file separate UHT returns for each residential property for the calendar year; and * if there are two or more affected owners of a residential property on December 31 of a calendar year, each of the affected owners has to file a separate UHT return for the residential property for the calendar year. ... Sincerely, Chris Lewis Manager Real Property Specialty Tax Unit Financial Institutions and Real Property Division GST/HST Rulings Directorate ...