Search - connection

Where an individual earns income from an office or employment and is required to incur expenses in connection with that office (such as office supplies and the use of a home office), he or she may be entitled to deductions under section 8 of the Act, where certain conditions are met. ... Where an individual earns income from an office or employment and is required to incur expenses in connection with that office or employment, he or she may be entitled to various deductions under section 8 of the Act, provided that certain conditions are met. ... Subject to the conditions discussed above, per diem judges and per diem justices of the peace may be entitled to deduct expenses incurred in connection with that office or employment, under section 8 of the Act. ...

" In this context, the words "in respect of" have been held by the Courts to imply a connection between the loss of employment and the subsequent receipt, where the primary purpose of the receipt was compensation for the loss of employment. Two questions set out by the Courts to determine whether a connection exists for purposes of a retiring allowance are as follows: 1- But for the loss of employment would the amount have been received? ... It is well established that the phrase "in respect of, in the course of, or by virtue of an office or employment" means that there need only be a small connection between a benefit and the employment in order to trigger the operation of paragraph 6(1)(a) of the Act. ...

Your letter references a connection between the bank the employees use to have their pay deposited and the reserve. ... Specifically, Guideline 4 requires that: The employer is resident on a reserve; and The employer is: an Indian band which has a reserve, or a tribal council representing one or more Indian bands which have reserves; or an Indian organization controlled by one or more such bands or tribal councils, if the organization is dedicated exclusively to the social, cultural, educational, or economic development of Indians who for the most part live on reserves; and The duties of employment are in connection with the employer's non-commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserves. ... As the Corporation is not resident on a reserve, is not an Indian band or an Indian organization controlled by one or more bands and the duties of employment are not in connection with the Corporation's non-commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserves, Guideline 4 does not apply. ...

The court was of the view that the burden of demonstrating a sufficient nexus between the taxpayer and the dividend income will be much higher in such situations: “The determination of whether there is sufficient connection between the taxpayer and the income earning potential of the debtor will be decided on a case by case basis depending on the particular circumstances involved.” ... While the Respondent would not have received dividend income directly from the borrower corporation, the court was satisfied that the connection between the loans and the potential dividend income was sufficient in the circumstances of this case to invoke the exclusionary clause in subparagraph 40(2)(g)(ii). ... In other words, there may be a sufficient connection between Mr. A and the income earning potential of Company C to conclude that the exclusionary clause in subparagraph 40(2)(g)(ii) “acquired by the taxpayer for the purpose of gaining or producing income from a business or property” might apply in the situation described. ...

27 January 2016 External T.I. 2015-0599581E5- Taxation of a lump-sum from a former employer CRA Tags 5(1) 6(3.1) 56(1)(a)(ii) Principal Issues: Whether a lump-sum amount provided in connection with a non-competition agreement is taxable? ... In this context, the words “in respect of” have been held by the Courts to imply a connection between the loss of employment and the subsequent receipt, where the primary purpose of the receipt was compensation for the loss of employment. The Courts have set out two questions to determine whether a connection exists for purposes of a retiring allowance: (1) But for the loss of employment would the amount have been received? ...

They import such meanings as “in relation to”, “with reference to” or “in connection with”. As such, the use of these words denotes a connection between the loss of employment and the subsequent receipt of funds. ... The courts have formulated the following two-step test to determine whether the connection between a payment and the loss of employment is sufficient to meet the requirement that an amount be “in respect of” a loss of office or employment: (a) Were it not for the loss of employment, would the employee have received the payment? ...

The amount described in paragraph (a) is the provisional PSPA otherwise determined under subsection 8303(3) or 8304(5), calculated on the assumption that the provisional PSPA under that other subsection is not reduced by any qualifying transfers made in connection with the past service event. ... Variable B is the amount of the individual’s qualifying transfers made in connection with the past service event. An individual’s qualifying transfers made in connection with a past service event are determined under subsection 8303(6). ...

In this context, the words "in respect of" have been held by the Courts to imply a connection between the loss of employment and the subsequent receipt, where the primary purpose of the receipt was compensation for the loss of employment... Two questions set out by the Courts to determine whether a connection exists for purposes of a retiring allowance are as follows: 1- But for the loss of employment would the amount have been received? ... Damages received in connection with a loss of employment clearly fall within the definition of a retirement allowance. ...

Reasons: In order for paragraph 110.7(1)(a) of the Act to apply, there must be a connection between the actual travelling expenses incurred by a taxpayer or a member of the taxpayer's household and the amounts paid by a taxpayer's employer to defray those costs. ... Generally, the deduction in respect of employee travel benefits provided in paragraph 110.7(1)(a) of the Act offsets the income inclusion in respect of benefits provided by an employer to an employee or the employee's family with respect to trips made for the purpose of obtaining necessary medical services not available locally or with respect to traveling expenses in connection with not more than two other trips per year. ... " In our view, for purposes of paragraph 110.7(1)(a) of the Act, there must be a connection between the actual traveling expenses incurred by a taxpayer or a member of the taxpayer's household and the amounts paid by the taxpayer's employer to defray those costs, in order for the amounts to be "...in respect of travel expenses incurred by the taxpayer... ...

We also acknowledge the additional information provided in subsequent correspondence and during our various telephone conversations in connection with your request. You advise that to the best of your knowledge and that of the taxpayers referred to above, none of the issues involved in the ruling request: i. is in an earlier return of the taxpayers or a related person; ii. is being considered by a tax services office or tax centre in connection with a previously filed tax return of the taxpayers or a related person; iii. is under objection by the taxpayers or a related person; iv. is before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired; and v. is the subject of a ruling previously issued to the taxpayers by the Directorate. ... Ruling Given Provided that: i) the preceding statements constitute a complete and accurate disclosure of all the relevant facts, the proposed transaction, and the purpose of the proposed transaction, ii) the two certificates referred to in paragraph 110.1(1)(d) are filed with the Minister as required by paragraph 110.1(2)(c), and iii) no consideration or benefit is provided in connection with the transfer of the Land to the Charity, we confirm that the transfer of the Land to the Charity will, pursuant to subsection 110.1(4), constitute a gift described in paragraph 110.1(1)(d) made by A Co and B Co. ...