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You may hear a beep and experience a normal connection delay Previous Table of contents Next Page details Date modified: 2021-01-18 ...

For income tax purposes, "automobile" means a motor vehicle that is designed or adapted primarily to carry individuals on highways and streets and that has a seating capacity for not more than the driver and eight passengers, but does not include an ambulance; a clearly marked emergency-response vehicle that is used in connection with or in the course of an individual's office or employment with a fire department or the police; a clearly marked emergency medical response vehicle that is used, in connection with or in the course of an individual's office or employment with an emergency medical response or ambulance service, to carry emergency medical equipment together with one or more emergency medical attendants or paramedics; a motor vehicle acquired primarily for use as a taxi, a bus used in a business of transporting passengers or a hearse used in the course of a business of arranging or managing funerals; except for the purposes of section 6 of the ITA (amounts to be included as income from office or employment), a motor vehicle acquired to be sold, rented or leased in the course of carrying on a business of selling, renting or leasing motor vehicles or a motor vehicle used for the purpose of transporting passengers in the course of carrying on a business of arranging or managing funerals; and a motor vehicle of a type commonly called a van or pick-up truck, or a similar vehicle, that has a seating capacity for not more than the driver and two passengers and that, in the taxation year in which it is acquired or leased, is used primarily for the transportation of goods or equipment in the course of gaining or producing income, of a type commonly called a van or pick-up truck, or a similar vehicle, the use of which, in the taxation year in which it is acquired or leased, is all or substantially all for the transportation of goods, equipment or passengers in the course of gaining or producing income, or of a type commonly called a pick-up truck that is used in the taxation year in which it is acquired or leased primarily for the transportation of goods, equipment or passengers in the course of earning or producing income at one or more locations in Canada that are described, in respect of any of the occupants of the vehicle, in subparagraph 6(6)(a)(i) or (ii) of the ITA, and at least 30 kilometres outside the nearest point on the boundary of the nearest urban area, as defined by the last census dictionary published by Statistics Canada before the year, that has a population of at least 40,000 individuals as determined in the last census published by Statistics Canada before the year. ...

In particular, the confidentiality provisions in the Act limit the rights and powers of the CRA to use and disclose information submitted in connection with a competent authority request. ... The onus is on the taxpayer to keep the Canadian Competent Authority informed of all material changes in the information or documentation previously submitted as part of, or in connection with, the request, as well as new information or documentation relevant to the issues under consideration. ...

You may hear a beep and experience a normal connection delay. La version française de ce guide est intitulée T4A-NR – Paiements versés à des non-résidents pour services rendus au Canada. ... You may hear a beep and experience a normal connection delay. Electronic mailing lists We can notify you by email when new information on a subject of interest to you is available on our website. ...

Section 121 of the Criminal Code makes it an offence for public service employees to receive a benefit of any kind for cooperation, assistance, exercise of influence, or an act of omission in connection with any matter of business relating to the government. ... Prohibited activities for all former CRA employees: Former CRA employees are not permitted to act for, or on behalf of, any person, commercial entity, association, or union in connection with any specific ongoing proceeding, transaction, negotiation, or case to which the CRA is a party: where the former employee acted for or advised the CRA on such case; where the former employee held a supervisory position over CRA employees who acted for or advised the CRA on such case; and, which would, or could, result in the conferring of a benefit not for general application, or of a commercial or private nature. ...

The connection was as a director, trustee, officer, or like official an individual in a position of management or control a promoter of a tax shelter, and participating in that tax shelter caused the revocation of an organization’s registration Although the Act defines ineligible individual, it does not prohibit such an individual from being a director or employee. ... The connection may have been as a: director, trustee, officer, or like official person who, directly or indirectly, controlled or managed the revoked organization promoter of a tax shelter, and participating in that tax shelter caused the organization’s registration to be revoked Serious breach The CRA generally takes a graduated approach to compliance enforcement, revoking registration only when a registered organization cannot or will not comply with the requirements of the Act. ...

They may also be undertaken in connection with activities that advance education or promote the commerce or industry of the arts, but will not typically be considered to advance these purposes if undertaken alone. 16. ... Examples of organizations with purposes or activities that fail to deliver a public benefit because the group of eligible beneficiaries is unjustifiably limited could include those that: exhibit, present, or perform artistic works for members of the public who are restricted based on a personal or private connection to one or more specified individuals or companies (such as presenting musical performances to employees of a particular company only) offer scholarships or bursaries to individuals who are restricted based on criteria that are not relevant to achieving the organization’s charitable purpose (such as membership in a group unrelated to the need being served) 48. ...

Flexible pension plan A flexible pension plan is a defined benefit pension plan that allows members to make voluntary defined benefit contributions to buy or improve ancillary benefits offered in connection with the plan’s basic pension benefits. ... Restrictions on borrowing A trustee or any other person holding property in connection with a registered pension plan cannot borrow money for the plan except under either of these two conditions: When the term of the loan is 90 days or less: the loan is not part of a series of loans; and the plan property is not held as loan security except to avoid the distressed sale of plan property. ...

The definition also includes the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. ... The agreement states that, while the services are being performed, the contractor agrees to pay all taxes, assessments, fees and charges levied or assessed on the contractor in connection with or incidental to the performance of the agreement. ...

This is further reflected in the Diplomatic Notes exchanged in connection with the 5th Protocol to the Convention (Annex A to the Convention), which recognizes that binding arbitration shall be used to determine Article IV residence issues but only insofar as it relates to the residence of a natural person. ... Placer Dome Canada Limited, 2006 SCC 20) have confirmed that whether an activity constitutes hedging depends on sufficient inter-connection or integration with the underlying transaction. ...