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Paragraph 110.7(1)(d) of the Act states, in part, that "... there may be deducted... an amount received... in the year by him in respect of his employment... in respect of travelling expenses incurred by him, to the extent that the amount received... is included and is not otherwise deducted in computing his income... and the travelling expenses were incurred in connection with... not more than two trips made in the year... ... From this wording it is our opinion that there must be a connection between the actual travelling expenses incurred by the taxpayer and the amounts paid by the employer to defray those costs. ... In addition a deduction may be claimed with respect to travelling expenses incurred in connection with not more than two trips made in a calendar year". ...

10 August 1989 Income Tax Severed Letter 5-8424- Private health services plan Unedited CRA Tags none XXX Private Health Services Plan We are writing in connection with your letter of July 17, 1989 announcing the creation of a private health services plan by XXX. ...

23 April 1974 Income Tax Severed Letter April 23, 1974 We have received you letters dated March 25 and April 16 in connection with "a Danish resident" and the disposition of taxable Canadian property. ...

In connection with the dissolution, the resolution dated XXXXXXXXXX authorized the discharge of the Corporation’s liabilities and the distribution of the remaining assets to the sole shareholder of the Corporation. ... In connection with the dissolution of the Corporation, representatives of the Corporation requested a clearance certificate pursuant to subsection 159(2) of the Act on XXXXXXXXXX, which was issued on XXXXXXXXXX. ... In connection with these actions, we have made reference to the OBCA. ...

Szeszycki   (613) 957-2103 August 10, 1989 24(1) Private Health Services Plan We are writing in connection with your letter of July 17, 1989, announcing the creation of a private health services plan by 24(1) 24(1) Although no formal notification to, or registration with, this Department is required in respect of the creation of private health services plans, we acknowledge receipt of your letter and confirm that no other reporting requirements exist. for DirectorSmall Business and General Division Specialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch ...

Szeszycki (613) 957-2103 August 10 1989 24(1) Private Health Services Plan We are writing in connection with your letter of July 17, 1989, announcing the creation of a private health services plan by 24(1)24(1) Although no formal notification to, or registration with, this Department is required in respect of the creation of private health services plans, we acknowledge receipt of your letter and confirm that no other reporting requirements exist. for Director Small Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch ...

Short: You may recall our discussion earlier this year in connection with amending Part XIII so that payments in the nature of those dealt with in the attached correspondence, would be subject to withholding tax. ...

If a corporation can show that is was established or incorporated principally in connection with, or to administer or provide benefits under one or more superannuation, pension or retirement funds or plans or any funds or plans established to provide it can also satisfactorily establish that it meets the requirements of paragraphs 212(14)(a) and (b). ...

Gray Non-Resident Tax Unit XXXX 5 June 1978 Dear Sirs: Reference is made to your letter of May 23, 1978 con- cerning the issuance of a waiver under subsection 805(2) of the Income Tax Regulations in connection with the payment on your XXXX. ...

In this connection, would you please furnish me with a copy of the Sections of your Manual pertaining to processing an application for exemption filed by a charitable institution. ...