Search - 优奇 营收情况 2024

10 May 2024 GST/HST Interpretation 242290- Application of GST/HST on funds raised through crowdfunding Unedited CRA Tags ETA Part IX, 123(1), 142(1)(c)(i), 144.1, 153(1)(a), 259.1 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. ... You operate a […] (Business) based in […][Canada]. 2. […] [the] Business is registered for GST/HST […] with effective date of [mm/dd, yyyy] and Business Number […]. 3. ... The Project is described as […] 14. The following reward packages established by [the Business for the Project] received [funding] from [Y] […]: * […][Description of items included in each package] 15. […][Information on the delivery of Project reward packages to Y]. 16. […]. ...

23 January 2024 GST/HST Ruling 246815- […][Services to non-resident in the business of transporting property by conveyance to or from Canada and between places outside Canada] Unedited CRA Tags ETA Part IX, 132(5), 225, 232, 261, ETA Schedule VI, Part V Sec. 2; ITA 250(6) 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. ... The Conveyance, […] owned by […] (the owner), is registered […][outside Canada] and is not, nor has ever been, registered in Canada. ... On [mm/dd/yyyy], the Operator […] engaged [CanCo’s] services. […] 14. […] 15. […][On mm/dd/yyyy] the Conveyance […][departed Canadian waters] to deliver its cargo to a place outside Canada. 16. […][CanCo] issued invoices to the Operator for its […] services, which included charges for the GST/HST. ...

13 August 2024 GST/HST Interpretation 246538- Determining if a limited partner of a partnership can claim an ITC Unedited CRA Tags ETA Part IX, 272.1(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. ... Section [#] of the LPA states that the business of the LP is to acquire real property described in […] the LPA and […]: namely: The lands municipally known as […], having an area of approximately [...] shown as […] on the draft reference plan dated [mm/dd/yyy] prepared by […]. 4. ... The purpose of the [agreement 4] is […](Project Bonus) […]. […]. 22. Section [#] of the [agreement 4] sets out […]Project Bonus […]. 23. ...

3 July 2024 GST/HST Ruling 242566r- GST/HST on fees or charges for capital costs Unedited CRA Tags ETA Sch V, Part VI Sec. 21 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 We understand the following: 1. […] ([The] Municipality) is located in the […] Province of Ontario. ... Fees for wastewater treatment services are imposed by the Municipality under this By-law, including industrial waste fees as per agreement. 9. […] ([The] Company) […][which is located] within the municipal area, […] owns and operates a […] [processing facility] on lands owned by the Company. ...

15 August 2024 Excise Interpretation 9000236- Eligibility for Refund of Excise Tax 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 Tax and Fuel Charge Division Place de Ville, Tower A, 5th Floor 320 Queen Street Ottawa ON K1A 0L5 [Client] [Client Address] RITS: 9000236 August 15, 2024 Subject: EXCISE INTERPRETATION – Eligibility for Refund of Excise Tax Thank you for your letter of September 22, 2023 to the Canada Revenue Agency (CRA), concerning your eligibility for relief from the excise tax on fuel pursuant to section 68.17 of the Excise Tax Act (the Act) and the Ships’ Stores Regulations (the Regulations). ...

STATEMENT OF FACTS We understand that: 1. […] (the Company) is a GST/HST registrant […]. 2. […] 3. ... You provided a label for Product A […] Lignin Sulfonate(Footnote 1) Dehydrated […] 6. ... The Safety Data Sheet (SDS) for Product A indicates that the […] composition of the product is […][lignin sulfonate]. 9. […]. 10. ...

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. ...

1 August 2024 GST/HST Ruling 245954r- […][prepackaged, ready-to-drink beverage] Unedited CRA Tags ETA Part IX, 165(3), ETA Sch VI, Part III Sec. 1(n) 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. ... The Product is prepackaged for sale in [#] and [#] packages of [#] ml containers. There are [#] flavours: […]. 5. The Product is not carbonated nor does it contain any natural fruit juice. 6. ...

17 July 2024 GST/HST Ruling 219794- Delivery services provided through […][the Platform] Unedited CRA Tags ETA Part IX, 123(1)(« carrier »), ETA Sch VI, Part VII Sec. 1(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. ... The invoice number is […]. The description on the invoice is for a delivery service and the amount charged was $[…]. ... EXPLANATION There are four participants in a supply of an electronically-arranged [good] delivery service on […][the Platform]: * [the Platform]; * a [merchant]; * a […][delivery driver]; and * a consumer. ...