Search - 优奇 营收情况 2024

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Current CRA website

T4A slip – Information for payers

Box 012 Social insurance number (SIN) Enter the SIN provided by the recipient. ... Specific situations Use of code 1- T4A slips filed for calendar years 2023 and 2024 only Health Canada administrative policy To reduce the burden on payers, for calendar years 2023 and 2024 only, it is not mandatory to fill out box 015 when and only when code 1 is applicable. ... Box 048 Fees for services Report any fees or other amounts paid for services. ...
Current CRA website

2023 to 2024 Departmental Sustainable Development Strategy Report

Indicator result Target not met in 2023 to 2024. Results achieved Percentage of notices and payments of notices issued to CCB recipients: 90% Within eight weeks digital 73% Within eleven weeks paper Notes This year, the Canada child benefit program experienced a 9% increase in the number of digital applications compared to 2022-23, affecting the CRA’s ability to meet its service standard. ... Year three publish a progress report Year four publish an updated plan Repeat (publish progress reports in the fifth and sixth years, and update plan in the seventh and subsequent years). ... Performance indicator GHG emissions from fleet in fiscal year 2005 to 2006 (base year) = [X] kilotonnes of carbon dioxide equivalent (ktCO2e) GHG Emissions from fleet in current reporting fiscal year = [Y] ktCO2e Percentage (%) change in emissions from fleet from fiscal year 2005-2006 to current reporting fiscal year = [1-Y/X] % Starting point GHG emissions from base year 2005-2006: 397 tonnes of carbon dioxide equivalent (tCO2e). ...
Current CRA website

Employment Equity, Diversity and Inclusion at the Canada Revenue Agency – Annual Report 2022-2023

Over the past year, the CRA has continued to make steady progress towards achieving our goal of closing national-level gaps in representation for the four EE groups by 2024, an objective that will endure past attainment of this milestone. ... Over the past year, the CRA has continued to make steady progress towards achieving our goal of closing all national-level gaps in representation for the four Employment Equity (EE) designated groups (Indigenous peoples, persons with disabilities, visible minorities and women) by 2024. ... Workforce availability for employees is based on the figures for the total Canadian workforce (in keeping with the Census of Canada definition) who held employment in the Canadian labour market corresponding to occupations at the CRA. © His Majesty the King in Right of Canada, represented by the Minister of National Revenue, 2024. ...
Conference

7 May 2024 CALU Roundtable Q. 11, 2024-1005801C6 - TOSI and AMT credit

CALU Roundtable May 2024 Question 11 Tax on Split Income (TOSI) and Alternative Minimum Tax (AMT) Background Where an individual taxpayer is subject to AMT (endnote 1) on their Part I income, the taxpayer is generally entitled to a refund of such AMT in the following seven taxation years to the extent the taxpayer’s regular Part I tax in a carry-over year exceeds the taxpayer’s AMT in that carry-over year. ... This is due to the fact that Taxpayer A’s Part I taxes less TOSI ($60,000- $50,000 = $10,000) does not exceed the AMT amount in the year of $40,000. ... Julia Clarkson 2024-100580 May 7, 2024 ENDNOTES 1 Calculated under section 127.5. 2 Section 120.2. 3 Section 127.5. 4 The expanded TOSI rules became effective on January 1, 2018. 5 Section 120.2 and subparagraph 120.2(1)(b)(i). ...
Conference

7 May 2024 CALU Roundtable Q. 10, 2024-1005811C6 - TOSI and Marriage

7 May 2024 CALU Roundtable Q. 10, 2024-1005811C6- TOSI and Marriage Unedited CRA Tags 120.4(1) “excluded amount”, 160(4), 248(5) Principal Issues: Whether the exemption from “tax on split income” (“TOSI”) in paragraph (b) of the definition of “excluded amount” is still applicable to an amount derived from “substituted property” within the meaning of subsection 248(5), for property acquired in a transfer described in paragraph 160(4). ... CALU Roundtable May 2024 Question 10 TOSI and Marriage Breakdown Background If property is transferred to a separated spouse as a result of marriage breakdown, the tax on split income (endnote 1) (“TOSI”) rules won’t apply to income or capital gains on that property. ... Nathalie Aubin 2024-100581 May 7, 2024 ENDNOTES 1 Tax on split income is determined under subsection 120.4(2) of the Act. 2 Paragraph (b) of the definition of “excluded amount” in subsection 120.4(1) of the Act which references subsection 160(4) of the Act. 3 Paragraph 120.4(1.1)(e) of the Act. ...
Conference

7 May 2024 CALU Roundtable Q. 3, 2024-1007101C6 - Transfer of policy to child

7 May 2024 CALU Roundtable Q. 3, 2024-1007101C6- Transfer of policy to child Unedited CRA Tags 148(8) Principal Issues: Whether subsection 148(8) applies to the transfer of a joint-last-to-die policy by a parent to the surviving spouse of a deceased child. ... CALU Roundtable May 2024 Question 3 Subsection 148(8)-Transfer of an insurance policy from a parent to child Background The Income Tax Act (Act) contains rules for transfers of insurance policies to a “child” of the transferor on a non-taxable basis. ... Karri Lea Estabrooks 2024-100710 May 7, 2024 ...
Current CRA website

NR4 – Non-Resident Tax Withholding, Remitting, and Reporting

The CRA will also assess a penalty and interest as described in the section Penalty for failure to deduct on this page. ... For example, your request made in 2024 must relate to a penalty for a tax year or fiscal period ending in 2014 or later. ... For example, your request made in 2024 must relate to interest that accrued in 2014 or later. ...
Current CRA website

Guide T5007 – Return of Benefits

For example, your request made in 2024 must relate to a penalty for a tax year or fiscal period ending in 2014 or later. ... For example, your request made in 2024 must relate to interest that accrued in 2014 or later. ... For more information on how to fill out the T5007 slip and the T5007 Summary, see Chapter 7 Completing the T5007 slip and Chapter 8 Completing the T5007 Summary ”. ...
Current CRA website

Webinar – Be scam smart

Webinar Be scam smart Please note: The content of this presentation is accurate as of the date it was aired, on October 9, 2024. ... Transcript Slide 1 Be scam smart Protect yourself from scams and fraud [Melanie]: Hello, and welcome. ... Slide 13 Example fraudulent email message [Melanie]: Here is an example of an email message sent by a scammer from a fake CRA email address. ...
Current CRA website

T4A-NR – Payments to Non-Residents for Services Provided in Canada

For example, your request made in 2024 must relate to a penalty for a tax year or fiscal period ending in 2014 or later. ... For example, your request made in 2024 must relate to interest that accrued in 2014 or later. ... Line 18 Gross income Enter the total of box 18 from all T4A-NR slips. ...

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