Search - 优奇 营收情况 2024

12 June 2024 GST/HST Ruling 245576- AND GST/HST INTERPRETATION- Registration obligations regarding an agreement for Shared Facilities Unedited CRA Tags ETA Part IX, 123(1)(“person”),123(1)(“taxable supply”), 123(1)(“commercial activity”), 240(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 letter and the supplemental information provided, we understand the following: 1. […] (Developer 1), […] (Developer 2), and [….] ... Developer 1 intends to build a condominium project known as the “[…] [Project A Condo]”. 3. ...

4 June 2024 Underused Housing Tax (HST) Interpretation 246148- Definition of “personal representative” 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. ... 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. ... Sincerely, Chris Lewis Manager Real Property – Specialty Tax Unit Financial Institutions and Real Property Division GST/HST Rulings Directorate ...

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 ...

6 June 2024 Luxury Tax Interpretation 9000309- Refund of the Double Incidence of Luxury 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. ... [Manufacturer] charged [Client] an amount equal to the luxury tax on the purchase of [#] subject vehicles. 5. [Client] remitted the luxury tax on the sales of the [#] subject vehicles made to their customers, resulting in the double incidence of the luxury tax. ...

13 February 2024 Luxury Tax Interpretation 9000282- Luxury tax on the sale of vehicles sold for a price over $100,000 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. ... According to the New Vehicle Information Statement provided, the [vehicle] has a Gross Vehicle Weight Rating (GVWR) of [….] kg. ... Based on the information that you have provided, we understand that the [vehicle] has a GVWR of [….] kg. ...

19 July 2024 GST/HST Ruling 246452r- AND GST/HST INTERPRETATION- Application of GST/HST to supplies of hospital beds, mattresses and other products Unedited CRA Tags ETA Sch VI, Part II Sec. 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. ... STATEMENT OF FACTS Based on the information provided, we understand the following: 1) […]. 2) The Corporation supplies […][medical] beds, mattresses and other related equipment. ... Justice Graham referred to definitions found in dictionaries: “ [35] The Canadian Oxford Dictionary, Second Edition, defines “operate” as: … manage, work, control; put or keep in a functional state … [36] Webster’s New World Dictionary of American English, Third College Edition, defines “operate” as: … 2 a) to put or keep in action; work (a machine, etc.) b) to conduct or direct the affairs of (a business, etc.); manage …” As who operates a health care facility is specific to each province, the determination of whether an entity is operating a health care facility needs to be determined on a case-by-case basis. ...

4 June 2024 Underused Housing Tax (HST) Interpretation 246139- 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. ... For UHT purposes, the Canada Revenue Agency (CRA) interprets the term “residential condominium unit” to mean a bounded space in a building that is (or is intended to be) both of the following: * designated or described as a separate unit in the building on a registered condominium or strata lot plan or description, or a similar plan or description registered under the laws of a province, and includes any interest in land pertaining to ownership of the unit; and * a dwelling unit. ... Sincerely, Chris Lewis Manager Real Property – Specialty Tax Unit Financial Institutions and Real Property Division GST/HST Rulings Directorate ...

4 June 2024 Underused Housing Tax (HST) Interpretation 246153- Definition of “residential property” Unedited CRA Tags 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. ... STATEMENT OF FACTS Based on your correspondence, and your conversation 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 ...

17 July 2024 GST/HST Interpretation 247930- Single servings of ice cream and similar products Unedited CRA Tags ETA Part IX, 165(3), ETA Sch VI, Part III Sec. 1(k) 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. ... We understand […] you would like information on the application of GST/HST to ice cream and similar products. ... In the example you provided, the nutrition facts are provided per […] mL of the product. ...