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You may hear a beep and experience a normal connection delay. Table of contents What's new? ... 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. ... You may hear a beep and experience a normal connection delay.) Monday to Friday (except holidays) 9 a.m. to 6 p.m. ...

From these initial connections, the team began conversations with additional organizations, and ultimately established agreements with four organizations. ... Fortunately, his connection to an addiction management program enables Brian to receive support for his other chronic health conditions, thereby mitigating some of the difficulties he experiences with his disability. ... Tax filing is understood to be a requirement for accessing the many other social services available for low-income Canadians, although the connection was not always immediately obvious to some participants. ...

Work expended on or in connection with the property realized. If effort is put into bringing the property into a more marketable condition during the ownership of the taxpayer or if special efforts are made to find or attract purchasers (such as the opening of an office or advertising) there is some evidence of dealing in the property. ... Optional inventory adjustment Paragraph 28(1)(b) provides for the inclusion of an amount in computing farming business income for a year using the cash method of accounting based on the FMV of the inventory owned at the end of the year in connection with the farming business. ... Mandatory inventory adjustment A mandatory inventory adjustment under paragraph 28(1)(c) must be included in computing income for a tax year if there is: a loss from the farming business in the year computed in accordance with the cash method of accounting (without the optional inventory adjustment); and inventory owned in connection with the farming business at the end of the year that had been purchased by the farmer; for example, purchased supplies and livestock on hand. ...

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. ... However, despite differences in wording, the Canadian competent authority considers that all of Canada’s tax conventions allow for the possibility of a MAP in connection with an Article 9 or equivalent issue. ... 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. ...

A good example is the information included on the contribution projects under the title of " educating and training for charities " in the Charities Connection (formerly the Registered Charities Newsletter) in September 2010. ... Return to footnote_ftn8 referrer Footnote_ftn9 Charities Connection (September 2010). ... Return to footnote_ftn10 referrer Footnote_ftn11 Charities Connection (September 2010) Return to footnote_ftn11 referrer Footnote_ftn12 The Capacity to Serve: A Qualitative Study of the Challenges Facing Canada's Nonprofit and Voluntary Organizations (Canadian Centre for Philanthropy, 2003) Return to footnote_ftn12 referrer Footnote_ftn13 Treasury Board Policy on Transfer Payments (October 2008). ...

From these initial connections, the team began conversations with additional organizations, and ultimately established agreements with four organizations. ... Fortunately, his connection to an addiction management program enables Brian to receive support for his other chronic health conditions, thereby mitigating some of the difficulties he experiences with his disability. ... Tax filing is understood to be a requirement for accessing the many other social services available for low-income Canadians, although the connection was not always immediately obvious to some participants. ...

Work expended on or in connection with the property realized. If effort is put into bringing the property into a more marketable condition during the ownership of the taxpayer or if special efforts are made to find or attract purchasers (such as the opening of an office or advertising) there is some evidence of dealing in the property. ... Optional inventory adjustment Paragraph 28(1)(b) provides for the inclusion of an amount in computing farming business income for a year using the cash method of accounting based on the FMV of the inventory owned at the end of the year in connection with the farming business. ... Mandatory inventory adjustment A mandatory inventory adjustment under paragraph 28(1)(c) must be included in computing income for a tax year if there is: a loss from the farming business in the year computed in accordance with the cash method of accounting (without the optional inventory adjustment); and inventory owned in connection with the farming business at the end of the year that had been purchased by the farmer; for example, purchased supplies and livestock on hand. ...

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Closely related specified partnerships Closely related specified partnerships – A particular specified partnership and a second specified partnership are closely related if all or substantially all of the interest in the second partnership is held by any of the following: the particular partnership a corporation, or a third specified partnership, that is a member of a qualifying group of which the particular partnership is a member any combination of corporations or partnerships referred to above In addition, a particular specified partnership and a second specified partnership are closely related if the particular partnership meets either of the following conditions: It holds qualifying voting control in respect of a corporation that is a member of a qualifying group of which the second partnership is a member and it owns at least 90% of the value and number of the issues and outstanding shares, having full voting rights under all circumstances, of the capital stock of the corporation It holds all or substantially all of the interest in a third specified partnership that is a member of a qualifying group of which the second partnership is a member Closely related specified partnerships and corporations Closely related specified partnerships and corporations – A particular specified partnership and a particular corporation are closely related if any of the following applies: qualifying voting control in respect of the particular corporation is held by, and at least 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of the particular corporation are owned by, any of the following: the particular partnership a second corporation, or a second specified partnership, that is a member of a qualifying group of which the particular partnership is a member any combination of corporations or partnerships referred to above qualifying voting control in respect of a second corporation is held by, and at least 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of the second corporation that is a member of a qualifying group of which the particular partnership is a member are owned by, the particular corporation qualifying voting control in respect of a second corporation is held by, and at least 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of the second corporation that is a member of a qualifying group of which the particular corporation is a member are owned by, the particular partnership all or substantially all of the interest in the particular partnership is held by any of the following: the particular corporation a second corporation, or a second specified partnership, that is a member of a qualifying group of which the particular corporation is a member any combination of corporations or partnerships referred to above all or substantially all of the interest in a second specified partnership, that is a member of a qualifying group of which the particular partnership is a member, is held by the particular corporation all or substantially all of the interest in a second specified partnership, that is a member of a qualifying group of which the particular corporation is a member, is held by the particular partnership Commercial activity Commercial activity means any business or adventure or concern in the nature of trade carried on by a person, but does not include: the making of exempt supplies any business or adventure or concern in the nature of trade carried on without a reasonable expectation of profit by an individual, a personal trust, or a partnership where all of the members are individuals Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ... Mineral Mineral includes: ammonite gemstone bituminous sands calcium chloride coal gravel kaolin oil shale silica sand and petroleum natural gas related hydrocarbons Mobile home Mobile home means a building, the manufacture and assembly of which is completed or substantially completed, that is: equipped with complete plumbing, electrical, and heating facilities designed to be moved to a site for installation on a foundation and connection to service facilities to be occupied as a place of residence A mobile home may include a modular home, but it does not include travel trailers, motor homes, camping trailers, or other vehicles or trailers designed and used for recreational purposes. ... Related convention supplies Related convention supplies generally means property or services that were acquired, imported, or brought into a participating province by a person exclusively for consumption, use or supply by the person in connection with a convention. ...

Talking textbooks in connection with enrolment at a secondary school in Canada or a designated educational institution for a person who has a perceptual disability. ...