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For example, the interior walls (other than supporting walls) are completely removed and the ceilings and floors are replaced; the heating, electrical and plumbing systems are replaced, including the ductwork; and the wiring and plumbing connections and all fixtures (e.g., plumbing and lighting fixtures and fixed appliances) are replaced as are the kitchen counters and cabinets. ... In the bathroom, he removes the plumbing fixtures, upgrades the plumbing connections (and removes drywall in the process), replaces the drywall, and installs new fixtures. ...

Generally, such a requirement can occur when there is a "forgiven amount" in connection with the settlement of a "commercial obligation" issued by the taxpayer. ¶ 12. ... Gains and losses resulting from any deemed dispositions of property under subsection 128.1(4) (prior to 1993, under section 48) in connection with the individual's ceasing to be a resident of Canada are also taken into account in the paragraph 114(a) period. ¶ 22. ...

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. ...

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. ...

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. ...

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. ...

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. ...

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. ...