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Archived CRA website
ARCHIVED - Eligible Funeral Arrangements
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. ...
Current CRA website
Seasonal Agricultural Workers Program
Please note that you may hear a beep and experience a normal connection delay. ...
Current CRA website
Eligibility of work in SR&ED projects containing software development
Peer to peer connections through data network are susceptible to such failures resulting in session disruptions. ...
Current CRA website
Board of Management Oversight Framework - Assessment of Performance 2010-2011
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. ...
Current CRA website
Canada Revenue Agency - Registered Charities’ Political Activities Consultations
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. ...
Scraped CRA Website
T2 Corporation – Income Tax Guide – Chapter 7: Page 8 of the T2 return
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. ...
Scraped CRA Website
ARCHIVED - Testamentary Spouse Trusts
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. ...
Scraped CRA Website
ARCHIVED - Debts of Shareholders and Certain Persons Connected With Shareholders
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. ...
Scraped CRA Website
Canadian Film or Video Production Tax Credit – Guide to Form T1131
For example, any provincial tax credit allowed in connection with the Canadian film or video production is considered assistance. ...
Archived CRA website
ARCHIVED - Canadian Film or Video Production Tax Credit – Guide to Form T1131
For example, any provincial tax credit allowed in connection with the Canadian film or video production is considered assistance. ...