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Self-employed persons – If you or your spouse or common‑law partner carried on a business in 2016 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2016 has to be filed on or before June 15, 2017. ... If your spouse or common law partner carried on a business in 2016 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2016 has to be filed on or before June 15, 2017. ...

Any salary or remuneration paid to the employee of the non-resident corporation in connection with services rendered in Canada will require Regulation 102 withholding. ... Meals Claims may be made for $45/day/person for each full day the person is in Canada in connection with a service contract. ...

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. ...

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. ...

After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay. ...

Under proposed changes, if you have received a scholarship, fellowship, or bursary received in connection with a part-time program for which you can claim the part-time education amount for that program, the scholarship exemption is equal to the amount of tuition paid for the program plus the costs of program-related materials. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

Under proposed changes, if you have received a scholarship, fellowship, or bursary received in connection with a part-time program for which you can claim the part-time education amount in respect of that program, the scholarship exemption is equal to the amount of tuition paid for the program plus the costs of program-related materials. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

Under proposed changes, if you have received a scholarship, fellowship, or bursary received in connection with a part-time program for which you can claim the part-time education amount, the scholarship exemption is equal to the amount of tuition paid for the program plus the costs of program-related materials. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

The charity can weigh the conditions of the grant to determine the overall risk level: low, medium, or high. 3.2.1 Risk assessment Risk assessment Factors Low risk Medium risk High risk Charity's experience significant experience with grants or working with non-qualified donees (such as an intermediary) some experience with grants or working with non-qualified donees (such as an intermediary) no experience with grants or working with non-qualified donees (such as an intermediary) Grantee’s experience extensive and effective experience with charities and charitable program some related experience either with charities or charitable program newly established grantee or charitable program Purposes and governing documents of grantee organization Footnote 14 purposes are closely aligned with those of the charity there are some differences between the purposes of the charity and grantee, such as a non-charitable purpose, but the grant activity can still fall within at least one of the grantee’s charitable purposes; for example, a for-profit entity that has a purpose that could also be charitable, such as providing educational services not clear that the charitable grant activity would fall within a purpose of the grantee Governance structure of grantee organization Footnote 15 clear framework of responsibilities and reporting structure within the organization some organizational structure in place, but not comprehensive little to no organizational structure Grantee’s regulation and oversight subject to charitable regulation, including in a jurisdiction outside Canada not subject to charitable regulation, but is subject to other governmental oversight in a jurisdiction outside Canada not subject to any regulatory oversight Private benefit concerns Footnote 16 limited private benefit concerns some private benefit concerns significant potential for unacceptable private benefit, such as granting to a non-arm’s length party Footnote 17 Grant activity inside Canada in a stable country or region, including security and social stability strong infrastructure in a country where the charity or grantee have an established presence outside Canada Footnote 18 in a country or region that is somewhat stable, including social instability, or where there are some security concerns at least basic infrastructure, such as banks or reliable internet access in a country where the charity or grantee do not have significant previous experience or connection outside Canada in a country or region that is significantly unstable, including violent conflict or other social instability, or where there are security concerns lack of infrastructure, such as limited access to financial institutions such as banks or to the internet in a country where the charity or grantee do not have any previous experience or connection Grant amount low value of grant (up to $5,000) moderately high value of grant (more than $5,000 and up to $50,000) high value of grant (more than $50,000) Nature of resources granted non-cash resources that are likely to be used only for charitable purposes, such as charitable goods, including textbooks or medical supplies Footnote 19 resources that are somewhat susceptible to non-charitable use, such as a mix of cash and non-cash resources resources that are susceptible to non-charitable use, such as cash, cryptocurrency, and real property Grant duration short-term grants (less than two years) longer-terms grants with an end date (between two and five years) long-term grants over five years, including grants with no end date (such as real property grants Footnote 20) 37. ...

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. ...