Search - 优奇 营收情况 2024

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Current CRA website

How to set up the software and start a new file

Text version of the above image UFile 2022 screen Search button, help button and settings button are highlighted Start, Interview, Review, Tax Return and EFILE tabs are highlighted Under Start tab Start on a new tax file button is highlighted The five steps in preparing a tax return are shown as tabs at the top of the screen: Tab 1 Start is where you create a file Tab 2 Interview is where you start the interview process Tab 3 Review is where you review the results of calculations Tab 4 Tax Return is where you view tax returns, forms and schedules Tab 5 EFILE is where you submit the tax returns electronically You will be able to navigate to the Review, Tax Return or EFILE tabs only if you enter all required fields, marked with red asterisks (*), in the Interview tab. ... To complete the EFILE setup: open UFile CVITP 2024 click settings, found at the top right corner, and select EFILE-NetFile setup Volunteer with the CVITP will be preselected in the drop-down menu under the question In what capacity are you preparing tax returns? ... If provided, the RepID will be included with each tax return being submitted by the CRA. click Save Text version of the above image EFILE-NetFile setup screen Volunteer with the CVITP is highlighted EFILE is for professionals and CVITP tax preparers only is highlighted Part A Identification Information section is highlighted Part B Information about your business or organization is highlighted Yes is ticked for Do you have a COIN? ...
Technical Interpretation - External

3 April 2019 External T.I. 2019-0797491E5 - CCA for Equipment Used to Produce Biofuels

The eligible property must be acquired after November 20, 2018 and it must be available for use before 2024 in order to qualify for this full expensing measure. ... Further, provided that eligible equipment is acquired after November 20, 2018 and it becomes available for use before 2024 and provided that all other conditions are satisfied, the Taxpayer may fully deduct the cost of the capital property in its taxation year that includes the year of acquisition of the property. ...
Current CRA website

Contributing to your spouse's or common-law partner's RRSPs

He may be able to deduct the remaining $500 ($10,000 $9,500) on a future year’s income tax and benefit return. ... Example Jacques died in August 2024. Jacques’s 2024 RRSP deduction limit is $7,000. ... His spouse Claire is 66 years of age in 2024. On Jacques’s behalf, his legal representative can contribute up to $7,000 to Claire’s RRSP for 2024. ...
TCC

3143971 Nova Scotia Limited v. The King, 2022 TCC 138

Following the incorporation, Douglas Rudolph (“ Douglas ”) was a shareholder and director of the appellant. ... Following the appellant’s restoration on August 9, 2012, Gordon Raymond Rudolph (“ Gordon ”) became the appellant’s sole director and shareholder. ... In 2013, the appellant added the amount of $4,020,062 to its cumulative eligible capital (“ CEC ”) account for its 2007 taxation year. ...
Current CRA website

Capital losses and deductions

Applying your net capital losses of other years to 2024 Which losses are carried forward first? ... Applying your 2024 net capital loss to previous years How many years can a loss be carried back? ... Forms and publications Guide T4037, Capital Gains Form T1A, Request for Loss Carryback Form T657, Calculation of Capital Gains Deduction Form T936, Calculation of Cumulative Net Investment Loss (CNIL) Archived Interpretation Bulletin IT232R3- Losses- Their Deductibility in the Loss Year or in Other Years Income Tax Folio S4-F8-C1, Business Investment Losses Related Topics Lines 21698, 21699 and 21700 Business investment loss Line 25200 Non-capital losses of other years Line 25300 Net capital losses of other years Line 25400 Capital gains deduction Page details Date modified: 2025-02-27 ...
Current CRA website

The Application of Section 87 of the Indian Act to Citizens of the Nisg̱a’a Nation

The Application of Section 87 of the Indian Act to Citizens of the Nisg̱a’a Nation From: Canada Revenue Agency GST/HST Notices Notice 329 March 2024 This notice explains that the GST/HST relief described in GST/HST Technical Information Bulletin B-039, Administrative Policy Application of the GST/HST to Indians, applies to citizens of the Nisg̱a’a Nation as of January 1, 2024, provided that all of the conditions are met. ... If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... Amendments to the Nisg̱a’a Final Agreement The Nisg̱a’a Nation, Canada and British Columbia each consented to amendments to the Nisg̱a’a Final Agreement, which took effect on January 1, 2024. ...
Current CRA website

2022 to 2023 Fees Report

Overall totals for 2022–23, by fee-setting mechanism Fee setting mechanism Revenue ($) Cost ($) Remissions ($) Fees set by contract table 1 note * 222,796,917 222,796,917 Remissions do not apply to fees set by contract. ... This section presents, for each fee grouping, the total revenue, cost and remissions for all fees the CRA had the authority to set in 2022–23 that are set by the following: act regulation fees notice Advance Income Tax Rulings: totals for 2022–23 Advance Income Tax Rulings: totals for 2022–23 Revenue ($) Cost ($) Remissions ($) 2,229,079 2,829,523 0 Taxation Statistical Analysis and Data Processing Services: totals for 2022–23 Fee grouping Taxation Statistical Analysis and Data Processing Services: totals for 2022–23 Revenue ($) Cost ($) Remissions ($) 40,898 99,501 0 Excise Act Licence Fees: totals for 2022–23 Fee grouping Excise Act Licence Fees: totals for 2022–23 Revenue ($) Cost ($) Remissions ($) 83,400 0 0 Examination of Instruments and the Provision of Tables: totals for 2022–23 Fee grouping Examination of Instruments and the Provision of Tables: totals for 2022–23 Revenue ($) Cost ($) Remissions ($) 2,398 16,729 0 Registered Charities Information Returns Fee: totals for 2022–23 Fee grouping Registered Charities Information Returns Fee: totals for 2022–23 Revenue ($) Cost ($) Remissions ($) 0 0 0 Technical Publication Subscription Services: totals for 2022–23 Fee grouping Technical Publication Subscription Services: totals for 2022–23 Revenue ($) Cost ($) Remissions ($) 0 0 0 Taxation Statistics Diskette Fee: totals for 2022–23 Fee grouping Taxation Statistics Diskette Fee: totals for 2022–23 Revenue ($) Cost ($) Remissions ($) 0 0 0 Excise Special Services: totals for 2022–23 Fee grouping Excise Special Services: totals for 2022–23 Revenue ($) Cost ($) Remissions ($) 0 0 0 Details on each fee set by act, regulation or fees notice This section provides detailed information on each fee the CRA had the authority to set in 2022–23 and that was set by the following: act regulation fees notice Fee grouping Advance Income Tax Rulings Fee Advance Income Tax Rulings Fee Fee-setting authority Financial Administration Act, 19(1)(b) Advance Income Tax Ruling Fees Order (SOR/90-234) Year fee-setting authority was introduced 1970 Last year fee‑setting authority was amended 2021 Service standard Our objective is to issue an advance income tax ruling (Ruling) to the client within a specified, agreed-upon time period. ... Application of Low-Materiality Fees Regulations Material (formula)- Computer analyses and programming services Material (formula)- Use of computer facilities Material (formula)- Customized statistical analyses provided by a member of the Economics, Sociology and Statistics (ES) group Material (formula)- Data conversion services: a. preparation of work for data conversion Material (formula)- Data conversion services: b. routing cards Material (formula)- Data conversion services: c. data conversion Material (formula)- Data conversion services: d. use of terminal Material (formula)- Output services: a. administrative support services provided by a member of the Administrative Services (AS) or Clerical and Regulatory (CR) group Material (formula)- Output services: b. printouts Material (formula)- Output services: c. magnetic tapes Material (formula)- Output services: d. 3480 self-loading cartridges Details on each fee set by act, regulation or fees notice (table 4) Fee 2022–23 fee amount ($) 2022–23 total fee revenue ($) 2022–23 total remissions issued for the fee ($) Fee adjustment date in 2024–25 2024-25 fee amount ($) Computer analyses and programming services 55.35 per hour 0 0 April 1, 2024 61.71 per hour Use of computer facilities.05 per resource unit 0 0 April 1, 2024.06 per resource unit Customized statistical analyses provided by a member of the Economics, Sociology and Statistics (ES) group ES-05: 67.39 per hour ES-04: 60.94 per hour ES-03: 52.82 per hour ES-02: 44.86 per hour ES-01: 39.86 per hour 39,929 0 April 1, 2024 ES-05: 75.14 per hour ES-04: 67.95 per hour ES-03: 58.89 per hour ES-02: 50.02 per hour ES-01: 44.44 per hour Data conversion services: a. preparation of work for data conversion 24.10 per hour 0 0 April 1, 2024 26.87 per hour Data conversion services: b. routing cards 24.74 per thousand cards 0 0 April 1, 2024 27.59 per thousand cards Data conversion services: c. data conversion 11.83 per hour 0 0 April 1, 2024 13.19 per hour Data conversion services: d. use of terminal 1.08 per hour 0 0 April 1, 2024 1.20 per hour Output services: a. administrative support services provided by a member of the Administrative Services (AS) or Clerical and Regulatory (CR) group AS-02: 44.05 per hour CR-04: 32.86 per hour CR-03: 32.33 per hour 969 0 April 1, 2024 AS-02: 49.12 per hour CR-04: 36.64 per hour CR-03: 36.04 per hour Output services: b. printouts.20 per 1000 lines 0 0 April 1, 2024.23 per 1000 lines Output services: c. magnetic tapes 21.51 each 0 0 April 1, 2024 23.99 each Output services: d. 3480 self-loading cartridges 5.92 each 0 0 April 1, 2024 6.60 each Fee grouping Excise Act Licence Fees Fee Excise Act Licence Fee- Brewing Fee-setting authority Excise Act (R.S.C., 1985, c. ...
Current CRA website

Income earned illegally is taxable

Key results April 1, 2023 to March 31, 2024 117 audits completed $95.2 M in unreported income and illicit income identified $51 M taxes, penalties, and interest assessed 72 % of all leads received are from law enforcement agencies 44 % of all leads received are drug-related Why this matters By taking illegal profits out of the hands of those who act unlawfully, the CRA helps to reduce the amount being reinvested in illicit activities, leading to more money for important government services that contribute to the social well-being of Canadians, such as healthcare, education, and housing. ...
Technical Interpretation - External

4 March 2025 External T.I. 2024-1009691E5 F - Bump and Qualifying Exchange

XXXXXXXXXX Le 4 mars 2025 Madame, Objet: Détention sans interruption d’une immobilisation par une filiale pour les fins de la majoration du coût de cette immobilisation prévue à l’alinéa 88(1)c) Cette lettre est en réponse à votre demande d’interprétation technique datée du 1er mars 2024 dans laquelle vous nous demandez de confirmer si le critère de « détention sans interruption » d’une immobilisation par la filiale d’une société mère prévu à l’alinéa 88(1)c) de la Loi de l’impôt sur le revenu Loi ») est satisfait dans la situation hypothétique suivante Scénario Hypothétique »): 1. ... Le 1er janvier 20X0 Date d’Acquisition de Contrôle »), Société Mère a acquis toutes les actions émises et en circulation du capital-actions de Société B Filiale ») pour un montant de 75 000 $; 3. ... Le prix de base rajusté PBR »), pour Filiale, de l’action du capital-actions de SPCV est égal à 25 000 $ et sa juste valeur marchande JVM ») est égal à 75 000 $; 4. ...
Current CRA website

Gifts of publicly traded shares and stock options

The amount subject to the inclusion rate of zero is calculated using the following formula: A x (B ÷ C) Where A = the capital gain B = the eligible amount of the gift C = the proceeds of disposition Completing Form T1170 and Schedule 3 Complete Form T1170, Capital Gains on Gifts of Certain Capital Property for all donations of these properties. ... For dispositions from January 1 to June 24, 2024, include the amount directly on line 17399 in Part 4 of Schedule 3. For dispositions from June 25 to December 31, 2024, include the amount on line 17400 in Part 4 of Schedule 3. ...

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