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Self-employed persons- If you or your spouse or common-law partner carried on a business in 2009 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2009 has to be filed on or before June 15, 2010. ...

Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

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

Self-employed persons – If you or your spouse or common-law partner carried on a business in 2015 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2015 has to be filed on or before June 15, 2016. ...

Self-employed persons – If you or your spouse or common-law partner carried on a business in 2016 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2016 has to be filed on or before June 15, 2017. ...

Peer to peer connections through data network are susceptible to such failures resulting in session disruptions. ...

There was also concern about the subjective nature of these terms, that interpretations are often in conflict between advisors (tax, legal etc…) as wall as between different CRA officials who are responsible to decide if an argument is well-reasoned or the connection to the charity’s purpose. ...

For example, any provincial tax credit allowed in connection with the Canadian film or video production is considered assistance. ...

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. ...

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. ...