Search - connection

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. ...

If a charity wants to be registered with the stated purpose of the advancement of religion while upholding human rights, the connection between the religious doctrines or tenets that support human rights and the purposes and activities of the organization should be made clear in the application. ...

Under the Act, there is a blood relationship connection between a parent and a child (or other descendant, such as a grandchild or a great grandchild) or between a brother and a sister. ...

In connection with the subject matter of this bulletin, the current version of the following interpretation bulletins and information circulars may also be of interest: Interpretation Bulletins IT-124 Contributions to Registered Retirement Savings Plans IT-307 Spousal Registered Retirement Savings Plans IT-337 Retiring Allowances IT-408 Life Insurance Policies as Investments of Registered Retirement Savings Plans and Deferred Profit Sharing Plans IT-415 Deregistration of Registered Retirement Savings Plans IT-500 Registered Retirement Savings Plans - Death of an Annuitant IT-528 Transfers of Funds Between Registered Plans Information Circulars IC 72-22 Registered Retirement Savings Plans IC 78-18 Registered Retirement Income Funds Appendix Prescribed Stock Exchanges In and Outside Canada as of July 1, 2002 Note: The National Association of Securities Dealers Automated Quotation System (NASDAQ) Over-the-Counter (OTC) Bulletin Board facility, as well as other over-the-counter facilities or exchanges such as the Canadian OTC Automated Trading System are not prescribed stock exchanges. ...