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See Vancouver Society of Immigrant & Visible Minority Women v Minister of National Revenue, [1999] 1 S.C.R. 10 at para 158 and generally at paras 155-9, 169 DLR (4th) 34, Iacobucci J [Vancouver Society]. ...

For more information on the point-of-sale rebate, see Reason code 16 – Provincial point-of-sale rebate on qualifying items. ...

. * Revised paragraphs are indicated by a side bar in the right margin. ...

In addition to giving instructions to submit the receipt with the contributor's income tax return, the receipt has to include the following: (a) the name of the issuer of the RRSP; (b) the signature of an authorized official (we will accept a facsimile signature as long as the receipts are numbered serially and a copy is kept at the issuer's head office); (c) the contract or arrangement number; (d) the name, address, and social insurance number of the annuitant; (e) the name and social insurance number of the contributor if other than the annuitant; (f) the total amount of premiums paid; (g) the dates of payment of premiums (the receipt may show the amount received in the initial 60 days of the year and the amount received during the remainder of the year); and (h) whether the contributions (premiums) were in whole or in part in kind, using the following text: Contributions were in whole or in part in kind. () (check) You should advise the annuitant to submit an explanation of any contribution in kind with his or her income tax return. 34. ...

A connected person is similar to a " significant shareholder" as defined in paragraph 8(d) of the Circular, with the exception that the "connected person" has a broader meaning than "significant shareholder". ...

Three of the examples were about individuals caught for tax evasion, and there were several common elements to how participants reacted to descriptions of individual cases: The particular circumstances of any one case – e.g., the individual’s occupation, type of tax fraud, dollar amounts involved, etc.-- can limit its perceived direct target in terms of a deterrence message. ...

The CRA recognizes small businesses continue to be Canada's engine for job creation – for example, the number of self‐employed individuals has grown by 64% over the past 30 years. ...

In each year, the following amounts must be allocated either contingently or absolutely among the EPSP members: the contributions received by the trust from the employer or a corporation with whom the employer does not deal at arm's length; the profits from the property of the trust (computed without reference to capital gains or capital losses); after 1971, the capital gains and losses of the trust; after 1971 and before 1993, a specified percentage of the total amount which is a payment of tax deemed to have been made by the employee under subsection 144(9) (Before 1993, subsection 144(9) provided that the employee was deemed to have made a payment of tax equal to 15 % of the forfeited amount with respect to an employee who ceased to be a beneficiary under the EPSP for the year.); and after 1991, the total amount an employee is entitled to deduct under subsection 144(9). ...

., not subject to the requirements of subparagraphs 8503(4)(a)(i) or (ii) of the Regulations, the plan must restrict the total optional ancillary contributions that a member is allowed to make in a calendar year (including those for current service) to the amount, if any, by which a) the lesser of: 9% of the member's compensation for the year from employers participating in the plan; and $1,000 + 70% of the member's defined benefit pension credits for the year under the plan, exceeds b) the amount of current service contributions (other than optional ancillary contributions) that the member makes in the year under defined benefit provisions of the plan. 5. ...

The corporation must, however, complete and submit the form entitled "NOTIFICATION OF ACCOUNTING PERIODS ". ...