Search - 优奇 营收情况 2024

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Conference

10 October 2024 APFF Financial Strategies and Instruments Roundtable Q. 6, 2024-1023301C6 F - CELIAPP - Séparation / FHSA - Separation

10 October 2024 APFF Financial Strategies and Instruments Roundtable Q. 6, 2024-1023301C6 F- CELIAPP- Séparation / FHSA- Separation Unedited CRA Tags 146.6(1) "arrangement admissible", "CELIAPP", "habitation admissible", "particulier déterminé", "titulaire", 146.6(7), 146.6(8). ... TABLE RONDE SUR LA FISCALITÉ DES STRATÉGIES FINANCIÈRES ET DES INSTRUMENTS FINANCIERS DU 10 OCTOBRE 2024 APFF CONGRÈS 2024 6. ... Michel Ostiguy Le 10 octobre 2024 2024-102330 FOOTNOTES En raison des exigences de nos systèmes, les notes de bas de page contenues dans le document original sont reproduites ci-dessous: 1 L.R.C. (1985), ch. 1 (5e suppl.) L.I.R. »). 2 L’expression « droits inutilisés de participation à un CELIAPP » n’apparaît pas dans la Loi de l’impôt sur le revenu, mais elle est communément utilisée. ...
Current CRA website

Chart 5 – Applying net capital losses of other years to 2024 (for taxpayers with a pre-1986 capital loss balance)

Step 1 Pre-1986 capital loss balance available for 2024 Complete this step only if you have a balance of unapplied net capital losses from before May 23, 1985. ... Balance of unapplied net capital losses you had before May 23, 1985 Blank space to input proceeds of disposition Blank space to input amount Line 1 Capital gains deductions you claimed: Before 1988 Blank space to input amount In 1988 and 1989 Blank space to input amount × multiply by 0.75 = Equals + Plus From 1990 to 1999 Blank space to input amount × multiply by 0.6667 = Equals + Plus In 2000 Blank space to input amount × multiply by 1/(IR×2) = Equals + Plus From 2001 to 2023 + Plus Total capital gains deductions after adjustment = Equals Minus Line 2 Pre-1986 capital loss balance available for 2024: line 1 minus line 2 Blank space to input proceeds of disposition Blank space to input amount Line 3 Step 2 Applying net capital losses of other years to 2024 Before you begin, complete columns A to C of Chart A, Adjustment calculation for carry-forward losses. ... Balance of unapplied net capital losses you had before May 23, 1985 Blank space to input proceeds of disposition 6,000 Line 1 Capital gains deductions you claimed: Before 1988 500 In 1988 and 1989 Blank space to input amount × multiply by 0.75 = Equals + Plus From 1990 to 1999 Blank space to input amount × multiply by 0.6667 = Equals + Plus In 2000 300 × multiply by 1/(IR×2) = Equals + Plus 225 From 2001 to 2023 + Plus Total capital gains deductions after adjustment = Equals 725 Minus 725 Line 2 Pre-1986 capital loss balance available for 2024: line 1 minus line 2 Blank space to input proceeds of disposition 5,275 Line 3 Step 2 Applying net capital losses of other years to 2024 Before you begin, complete columns A to C of Chart A, Adjustment calculation for carry-forward losses on the next page. ...
Current CRA website

Chart 4 – Applying net capital losses of other years to 2024

Chart 4 Applying net capital losses of other years to 2024 Complete this chart to determine your net capital losses of other years that you can apply to 2024 if: You do not have a balance of unapplied net capital losses from before May 23, 1985 Your 2023 notice of assessment or notice of reassessment shows that you have unapplied net capital losses of other years, a 2023 net capital loss, or both Otherwise, complete Chart 5. Line 25300 Net capital loss of other years Total unapplied net capital losses available from before 2023 (from your 2023 notice of assessment or reassessment) Blank space to input proceeds of disposition Blank space to input amount Line 1 Your 2023 net capital loss (from your 2023 notice of assessment or reassessment) + Plus Line 2 Line 1 plus line 2 = Equals Line 3 Your 2024 taxable capital gains from line 12700 of your 2024 return Blank space to input Amont A Blank space to input Amount A above Blank space to input amount Line 4 Enter whichever is less: the amount from line 3 or line 4. ... Enter this amount on line 25300 of your 2024 return. Minus Line 6 Balance of unapplied net capital losses of other years not used to reduce taxable capital gains and available to carry forward to future years: line 3 minus line 6 = Equals Line 7 Footnote 8 You can apply all or part of the amount from line 5 against your taxable capital gains in 2024. ...
Current CRA website

Capital Gains – 2024

Description A ($) B ($) C ($) Calculation of capital gain: Proceeds of disposition 4,000 8,000 12,000 Minus: Capital cost 10,000 10,000 10,000 Capital gain = 0 = 0 = 2,000 Calculation of terminal loss (or recapture of CCA): Capital cost 10,000 10,000 10,000 Minus: CCA 2018-2023 4,000 4,000 4,000 UCC at the beginning of 2024 = 6,000 = 6,000 = 6,000 Minus whichever is less: Capital cost of $10,000 or proceeds of disposition 4,000 8,000 10,000 Terminal loss (or recapture of CCA) = 2,000 = (2,000) = (4,000) In situation A, you do not have a capital gain. ... Calculation of ACB of identical properties Transaction A Cost ($) B Number of shares A divided by B ACB ($) Purchase in 2001: $15 per share 1,500 100 15.00 Purchase in 2006: $20 per share + 3,000 + 150 New average cost = 4,500 = 250 18.00 Sale in 2008: 200 shares at $18 per share 3,600 200 Average cost = 900 = 50 18.00 Purchase in 2024: $21 per share + 7,350 + 350 New average cost = 8,250 = 400 20.63 Example 2 In 2001, You bought units of a mutual fund trust. ... Line 17400 T5 Box 34 Capital gains dividends Period 1 before June 25, 2024 This is your capital gains dividends for Period 1. ...
Conference

10 October 2024 APFF Roundtable Q. 11, 2024-1028921C6 F - Récupération d’amortissement liée à un bien de la catégorie 10.1 – travailleur autonome

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE DU 10 OCTOBRE 2024 APFF- CONGRÈS 2024 11. ... Puisque le coût pour le travailleur autonome de la voiture de tourisme, qui est un bien relatif à la passation en charges immédiate désigné au sens du paragraphe 1104(3.1) R.I.R., est supérieur au montant fixé au paragraphe 7307(1) R.I.R., l’alinéa 13(7)i) L.I.R. prévoit que le produit de disposition réputé est le suivant: 38 000 $ x 34 000 $ / 50 000 $ = 25 840 $. ... Jean-François Benoit Le 10 octobre 2024 2024-102892 FOOTNOTES En raison des exigences de nos systèmes, les notes de bas de page contenues dans le document original sont reproduites ci-dessous: 1 Règlement de l’impôt sur le revenu, C.R.C., ch. 945 R.I.R. »). ...
Conference

10 October 2024 APFF Roundtable Q. 2, 2024-1028371C6 - Transfert intergénérationnel d’entreprise – nouvelles règles

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE DU 10 OCTOBRE 2024 APFF- CONGRÈS 2024 2. ... (les « Actions de gel »), rachetables à sa demande pour une valeur équivalente à la juste valeur marchande JVM ») de Parent Inc. lors du gel. ... Notre compréhension est la même, peu importe si les actions ont été cristallisées avant 2024 ou après 2023. ...
Conference

4 June 2024 STEP Roundtable Q. 10, 2024-1010241C6 - Update on trust / estate issues

4 June 2024 STEP Roundtable Q. 10, 2024-1010241C6- Update on trust / estate issues Unedited CRA Tags 104(6)(b); 104(13); 104(24) and 105(1) Principal Issues: Can CRA provide an update on any recent trust or estate issues that may be of interest to the STEP audience? ... Reasons: See below. 2024 STEP CRA Roundtable June 4, 2024 QUESTION 10. ...
Conference

3 December 2024 CTF Roundtable Q. 11, 2024-1038241C6 - Global Minimum Tax Act – Interpretation and Application of OECD Agreed Administrative Guidance

3 December 2024 CTF Roundtable Q. 11, 2024-1038241C6- Global Minimum Tax Act Interpretation and Application of OECD Agreed Administrative Guidance Unedited CRA Tags GMTA 3(1); 17(6); 24 Principal Issues: In the case of a reverse hybrid that is fiscally transparent in relation to an indirect owner (an FT-CE), will the CRA administer the application of the GMTA based on the June 2024 Administrative Guidance? ... These future amendments would be over and above the draft proposed legislation released in August 2024. ... Lori Doucet and James Atkinson 2024-103824 December 3, 2024 ...
Fuel Charge Interpretation

16 July 2024 Fuel Charge Interpretation 9000278 - – Eligibility for a Rebate of the Fuel Charge

16 July 2024 Fuel Charge Interpretation 9000278- Eligibility for a Rebate of the Fuel Charge 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. Excise and Specialty Tax Directorate 5th floor, Place de Ville, 320 Queen Street Ottawa ON K1A 0L5 [Client addressee] Case Number: 9000278 Business Number: […] Attention: [Client] July 16, 2024 Dear [Client] Subject: FUEL CHARGE INTERPRETATION Eligibility for a Rebate of the Fuel Charge Thank you for your letters of [mm/dd/yyyy], [mm/dd/yyyy], and [mm/dd/yyyy], concerning [client] eligibility for a rebate of the fuel charge. ... For more information on this matter, please read FCN2 Distributors Under the Greenhouse Gas Pollution Pricing Act, available at canada.ca/en/revenue-agency/services/tax/technical-information/fuel-charge-notices. ...
Conference

7 May 2024 CALU Roundtable Q. 4, 2024-1007061C6 - Shared Ownership & Charitable Gift

7 May 2024 CALU Roundtable Q. 4, 2024-1007061C6- Shared Ownership & Charitable Gift Unedited CRA Tags 118.1, 148, 248 Principal Issues: Can the CRA provide an update on its views with respect to shared-ownership arrangements in the context of charitable giving? ... CALU Roundtable- May 2024 Question 4 Shared Ownership Arrangements and Charitable Gifting Background There are circumstances where two parties may wish to jointly own and benefit from a life insurance policy. ... Steven Szilagyi 2024-100706 May 7, 2024 ...

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