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This policy clarifies the meaning of " courses leading to certificates, diplomas, licences or similar documents, or classes or ratings in respect of licences, that attest to the competence of individuals to practise or perform a trade or vocation" in section 8. ...

The participant's specified interest could be x % of every product produced or 100% of one product and 0% of the other products. ...

Taxable benefit for the personal use of an aircraft Number: AD-18-01 Date: 2018-03-07 Issued by: Policy and Technical Working Group – International, Large Business and Investigations Branch (ILBIB) and Domestic Compliance Programs Branch (DCPB) Sections affected: Small and Medium Enterprises, International and Large Business, Scientific Research and Experimental Development, Offshore Compliance and Aggressive Tax Planning, Criminal Investigations, Business Compliance (Collections and Verification Branch) Subject: Taxable benefit for the personal use of an aircraft The purpose of this communiqué is to provide guidance on the valuation of taxable benefits arising from personal use of aircraft owned or leased by a corporation, partnership or sole proprietorship by its shareholders or employees with respect to the Income Tax Act (ITA). ...

How to Claim Enter your total contributions on line 7, and determine the amount to enter on line 8 as follows: For contributions of $ 100 or less, enter the amount of your contributions on line 8. ...

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them at a later date. ...

File your tax return – You (and your spouse or common law partner) should file your 2013 tax return(s) as soon as possible. ...

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them at a later date. ...

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them at a later date. ...

Complete the "Transfer/Carryforward of unused amount" section of Schedule AB(S11) to calculate the provincial amount available to transfer, as well as Form T2202, Education and Textbook Amounts Certificate, T2202A, Tuition, Education and Textbook Amounts Certificate, TL11A, Tuition, Education and Textbook Amounts Certificate- University Outside Canada, TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club, or TL11C, Tuition, Education and Textbook Amounts Certificate- Commuter to the United States, to designate who can claim it and the amount the person can claim. ...

Receipts – Attach the NB-LSVC-1 certificate(s) to your paper return. If you are filing electronically, keep all of your documents in case we ask to see them. ...