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You may hear a beep and experience a normal connection delay.) Fax number 613-952-3845 Date modified: 2016-12-14 ...

For purposes of the GST/HST, Canada includes 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 privilege to explore for or exploit any minerals; and the seas and airspace above the submarine areas referred to in paragraph (a) above in respect of any activities carried on in connection with the exploration for or exploitation of minerals. ...

In addition, the fact that a person segregates from its own funds any monies received or paid in connection with another person is indicative of an agency relationship. ...

Additional examples illustrating how the Agency uses current technology to enhance learning include: Online discussion forums (such as, The Café at Manager's Corner) provide an online environment that encourages communication, collaboration, and connections among the Agency's managers and employees on a national scale. ...

New ¶s 22 and 23 discuss the meaning of the term "specified employee" in connection with a corporation and a partnership. ¶ 27 (former ¶ 24) has been revised to delete the comments concerning the netting of loans and repayments since that practice is generally inconsistent with applying payments to the oldest outstanding indebtedness. ¶ 29 (former ¶ 26) has been revised to note that pursuant to court cases, such as Joel Attis v. ...

The CRA is exposed to credit risk, liquidity risk and market risk in connection with its financial instruments. ...

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

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

Factors that may indicate that a particular recreational unit is a residential unit include: the recreational unit is designed, or has undergone the alterations necessary, for year-round connection in a permanent way to service facilities such as water, sewer, septic tank, electricity, telephone and cable; the recreational unit is installed or affixed in a permanent manner, for example, on sonotubes or a cement pad; the recreational unit is used as an individual's primary place of residence; the recreational unit has been modified to add a room, screened porch, deck, car port, skirting, etc.; a lease agreement of at least one year, with renewal options, has been entered into which permits year-round use; the recreational unit's undercarriage, including wheels and hauling tongue, has been removed; the recreational unit is assessed for municipal property tax purposes as a residential dwelling and is subject to property taxation; and the recreational unit is intended to remain affixed to the land for the foreseeable future. ...

The CRA authorizes a registrant who is an employer, partnership, charity or public institution to use a factor approach for claiming ITCs on company credit card expenses charged to the company credit card if all the following conditions are satisfied: the card member must have made the acquisition of the property or service for consumption or use in relation to the commercial activities of the registrant; there must be one or more written agreements between the registrant, the card member and the credit-card issuer stating that the card member is solely or jointly and severally liable with the registrant for the payment of all charges made in connection with the company credit card issued to the card member; the registrant must have reimbursed the card member for property or services recorded on the credit card statement which are all or substantially (90% or more) all taxable supplies (other than zero-rated supplies); and the documentary evidence used in the calculation of the ITC must satisfy the following criteria: where a credit-card receipt is issued in conjunction with another component of supporting documentation, both components must be obtained by the registrant before the return in which the ITC is claimed is filed; and, where no other supporting documentation is issued in conjunction with a credit-card receipt (e.g., supplies made in the hospitality industry and by operators of gasoline service stations), the credit card receipt will constitute sufficient supporting documentation to claim an ITC. ...