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The Appendices to this Guideline contain examples of continuous bonds required in connection with (a) licences issued under the Excise Act; (b) specially denatured alcohol permits; (c) excise bonded carriers; (d) manufacturers of malt vinegar and cereal foods. ...

This platform is founded in the belief that risk information is one of the key elements that creates connections between Agency decision-making processes. ...

The term " commercial woodlot " is also used where there is an adventure in the nature of trade in connection with a woodlot (see ¶ 9), and where an amount based on the use of, or production from, a woodlot (see ¶ 10) is received. ...

In connection with the subject matter of this bulletin, the current versions of the following interpretation bulletins may be of interest to the reader: IT-66 Capital Dividends IT-85 Health and Welfare Trusts for Employees IT-111 Annuities Purchased from Charitable Organizations IT-223 Overhead Expense Insurance vs. ...

This agreement connects the CRA with more than 190,000 professional accountants in Canada and uses their connections with taxpayers to better educate Canadians on the tax system and their obligations. ...

They are often arranged by tax planners and promoters whose operations include connections in countries that are known to be tax havens. ...

The proposed legislation provides authority to the Solicitor General and the Minister of National Revenue to disqualify charitable organizations suspected of illegal activities or connections. ...

" Act " means the proposed Excise Tax Act as amended by Bill C-62; " Canada " (a) "Canada" includes: (i) the sea bed and subsoil of the submarine areas adjacent to the coasts of Canada in respect of which the government of Canada or of a province may grant a right, licence or a privilege to explore for or exploit any minerals; and (ii) the seas and airspace above the submarine areas referred to in paragraph (i) in respect of any activities carried on in connection with the exploration for or exploitation of minerals; (b) in or in respect of imports, "Canada" has the same meaning as in the Customs Act; " capital property ", in respect of a person, means property that is, or that would be if the person were a taxpayer under the Income Tax Act, capital property of the person within the meaning of that Act, other than property described in Class 12 or 14 of Schedule II to the Income Tax Regulations; " charity " means a registered charity or registered Canadian amateur athletic association, within the meaning of the Income Tax Act; " commercial activity " means: (a) any business carried on by a person; (b) any adventure or concern of a person in the nature of trade; and (c) any activity engaged in by a person that involves the supply of real property or of a right or interest in respect of real property by that person; but does not include: (d) any activity engaged in by a person to the extent that it involves the making of an exempt supply by the person; (e) any activity engaged in by an individual without a reasonable expectation of profit; or (f) the performance of any duty or activity in relation to an office or employment; " consideration " means money, property, a service, or anything else which induces a supplier to make the supply; " exclusive " in respect of the consumption, use or supply of property or a service, means all or substantially all of the consumption, use or supply of the property or service, and "all or substantially all", in respect of the consumption, use or supply of property or a service by a financial institution, means all of the consumption, use or supply of the property or service; "exempt supply" means a supply included in Schedule V to the Excise Tax Act; " fair market value " of property or a service supplied to a person means the fair market value of the property or service without reference to any tax excluded by section 154 of the Excise Tax Act from the consideration for the supply; " input tax credit " means a credit claimed by a registrant for the Goods and Services Tax paid or payable on any property or services consumed, used or supplied in the course of a commercial activity; " money " will have its ordinary meaning but does not include: (a) currency with a fair market value which exceeds its stated value as legal tender in the country it was issued; and (b) currency that is supplied or held for its numismatic value. ...

NewCo performs activities in connection with the establishment of the commercial activity that it plans to carry on and therefore becomes a registrant. ...

However, there must be a direct connection between the consumption or use of the property or service and the activities engaged in by the person. ...