Search - connection

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. ...

The following are examples of property or services that can come within the definition of "funeral services": services or supplies provided by a funeral director for the care and embalming of the deceased; a casket for the deceased; services or supplies provided by a funeral director in connection with the funeral rite for the deceased; and the transportation of the deceased. ...

Please note that you may hear a beep and experience a normal connection delay. ...

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

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. ...

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. ...

Corporations may be associated because the same group of persons controls them, but the members of this group do not act together and have no other connection to each other. ...

Also, amounts such as taxable capital gains (that are not in the nature of income under trust rules) which were neither paid nor payable to the spouse under the terms of the trust, nor included in the spouse's income under a preferred beneficiary election, are necessarily taxed in the trust, since during the spouse's lifetime no one but the spouse may receive anything out of a qualifying spouse trust or make a preferred beneficiary election in connection with the trust's income. ¶ 14. ...

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. ...