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Circus, fair, parade (Employment in) If you paid or have employed a person in connection with a circus, fair, parade, carnival, exposition, exhibition, or other similar activity, except for entertainers, you may have to make deductions from the remuneration you pay to that person. ... EI premiums Do not deduct EI premiums payment for the employment of a person in connection with a circus, fair, parade, carnival, exposition, exhibition, or other similar activity, except for entertainers, if both of the following apply for that person: is not your regular employee works for less than seven days in the year Note If the employee works seven days or more, the employment is insurable from the first day of work. ...

Accordingly, CRA is clarifying that where the employer's insolvency arose prior to 2012, the payment eventually made to the retirees in connection with the termination of the PHSP would not be subject to the revised position on taxability even if it is made in 2012 or later. 3. ... Provided the amount is paid prior to 2012, or is paid at any time in connection with the termination of coverage provided by an employer whose insolvency arose before 2012, the payer of the amount need not report the payment on an information return. ... Where such an amount is received prior to 2012, or at any later time in connection with the termination of coverage provided by an employer whose insolvency arose before 2012, it need not be reported by the recipient on his or her T1 General Income Tax and Benefit Return. ...

Your duties must also have been in connection with a contract (or for the purpose of obtaining a contract) under which your employer carried on a business outside Canada conducting one of the following activities: the exploration for or exploitation of petroleum, natural gas, minerals, or other similar resources; any construction, installation, agricultural, or engineering activity; or any activity performed under contract with the United Nations (UN). ... The percentage of qualifying foreign employment income (QFEI) and the maximum QFEI used in the calculation of the OETC will be reduced as follows: 2015- 20% of QFEI to a maximum QFEI of $20,000 2016- 0% of QFEI to a maximum QFEI of $0 This phase-out will not apply to the QFEI earned by you in connection with a contract that your employer committed to in writing before March 29, 2012 (referred to as protected QFEI). ... B = total employment income for all of the periods referred to on line 1 of all T626 forms being filed for the year (from all employers) earned in connection with a contract that was committed to in writing on or after March 29, 2012) divided by the total employment income (from all employers) for all of the periods referred to on line 1 of all T626 forms being filed for the year. ...

Example In connection with supplying a domestic passenger transportation service to a passenger that is made in New Brunswick, an airline charges an additional excess baggage fee to an individual who has exceeded the checked baggage allowance for the particular flight. ... Child supervision A supply made by the supplier of a passenger transportation service of a service of supervising an unaccompanied child in connection with the passenger transportation service is made in the same province in which the supply of the passenger transportation service is made. Example In connection with supplying a domestic passenger transportation service made in Ontario for an unaccompanied child, an airline supplies the service of supervising the unaccompanied child. ...

As a result, the following types of royalties are, in the context of the circumstances described in Article 12(2), exempt from tax in the state in which they arise: copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); or royalties for the use of, or the right to use, any patent or any information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement). ...

Scholarship Exemption – Part-time enrolment If you received scholarships, fellowships, or bursaries in the tax year in connection with your part-time enrolment in an educational program, this chart will help you calculate the amount of scholarship, fellowship and bursary income to be included on line 130. ... This is your total scholarship exemption. $ Blank space for dollar value Line 7 Calculation of amounts to be included in income for the tax year: Total of all scholarships, fellowships, and bursaries received by you in the tax year in connection with your part-time enrolment in an educational program from line 1 above. $ Blank space for dollar value Line 8 Enter your scholarship exemption for the tax year from line 7 above $ Blank space for dollar value Line 9 Line 8 minus line 9. ...

As a result, the following types of royalties are, in the context of the circumstances described in Article 12(2), exempt from tax in the state in which they arise: copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); or royalties for the use of, or the right to use, any patent or any information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement). ...

Generally, a tax shelter is: a gifting arrangement described under paragraph (b) of gift arrangements a gifting arrangement described under paragraph (a) of gift arrangements or an investment in property (other than prescribed property or flow-through shares) where it is reasonable to consider, based on statements or representations made or proposed to be made in connection with the gifting arrangement or the property, that within the first four years of buying an investment in the property or entering into the gifting arrangement, the buyer or donor will have losses, deductions, or credits equal to or greater than the Net cost of the original investment or of the property acquired under the gifting arrangement Gift arrangements gifting arrangement means any arrangement under which it may reasonably be considered, having regard to statements or representations made or proposed to be made in connection with the arrangement, that if a person were to enter into the arrangement, the person would (a) make a gift to a qualified donee, or a contribution referred to in subsection 127(4.1), of property acquired by the person under the arrangement; or (b) incur a limited-recourse debt, determined under subsection 143.2(6.1), that can reasonably be considered to relate to a gift to a qualified donee or a monetary contribution referred to in subsection 127(4.1) Net cost "Net cost" is net of any prescribed benefits expected to be received or enjoyed, directly or indirectly, by the person or another person with whom the person does not deal at arm’s length. ...

Scholarship Exemption – Part-time enrolment If you received scholarships, fellowships, or bursaries in the tax year in connection with your part-time enrolment in an educational program, this chart will help you calculate the amount of scholarship, fellowship and bursary income to be included on line 13010 for 2019 and subsequent years (line 130 for 2018 and prior years). ... This is your total scholarship exemption. $ Blank space for dollar value Line 7 Calculation of amounts to be included in income for the tax year: Total of all scholarships, fellowships, and bursaries received by you in the tax year in connection with your part-time enrolment in an educational program from line 1 above. $ Blank space for dollar value Line 8 Enter your scholarship exemption for the tax year from line 7 above. $ Blank space for dollar value Line 9 Line 8 minus line 9. ...

Link between My Account and My Service Canada Account The link provides you with a convenient connection between the Canada Revenue Agency's (CRA) My Account for individuals and Employment and Social Development Canada's (ESDC) My Service Canada Account. ... Information provided when using the link to My Service Canada Account The CRA needs to provide your social insurance number (SIN) to ESDC to transfer you to My Service Canada Account through a secure connection. ...