Words and Phrases - "in connection with"

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19 October 2004 Internal T.I. 2004-0094971I7 F - Programme de formation admissible

“period” referred to the times at which the individual was receiving income from employment

The Directorate indicated that the word “period” in the pre-2004 version of para. (b) of the definition of “qualifying educational...

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Words and Phrases
period in connection with

ONEnergy Inc. v. The Queen, 2016 TCC 230, rev'd 2018 FCA

services acquired long after the cessation of commercial activity may give rise to input tax credits

The appellant (“Look”), which had been carrying on a telecommunications business, sold its licences (including its “Spectrum” licence) ,...

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Words and Phrases
in connection with

13 January 2015 Internal T.I. 2013-0497361I7 F - Services performed by a foreign affiliate

prototype testing services not directly related to sales of improved product

A foreign affiliate ("FA1") of a Canadian manufacturer (the "Taxpayer") provides testing services to the Taxpayer on products (namely, prototypes)...

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Words and Phrases
in connection with
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 95 - Subsection 95(3) - Paragraph 95(3)(d) prototype testing services not manufacturing 123

Reiner v. The Queen, 2005 DTC 308, 2005 TCC 115 (Informal Procedure)

The taxpayer, who was a full-time teacher, also was pursuing a course of studies at a U.S. university leading to a Master of Arts in Curriculum...

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Words and Phrases
in connection with