Search - connection

In addition to the above, subsection 123(2) of the Excise Tax Act states that "Canada" includes: (a) 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 (b) the seas and airspace above the submarine areas referred to in paragraph (a) in respect of any activities carried on in connection with the exploration for or exploitation of minerals. ... Subsection 123(2) refers to certain activities carried out in connection with the exploration for or exploitation of minerals, and not for activities related to fishing or fish processing. ...

An OETC can be claimed by an individual resident in Canada who works abroad for at least six consecutive months for a specified employer in connection with a resource, construction, installation, agricultural or engineering contract or for purposes of obtaining those contracts. ... Until 2016, this phase-out will not apply to the QFEI earned by you in connection with a contract that your employer committed to in writing before March 29, 2012 (referred to as protected QFEI). ...

In addition to the above, subsection 123(2) of the Excise Tax Act states that "Canada" includes: (a) 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 (b) the seas and airspace above the submarine areas referred to in paragraph (a) in respect of any activities carried on in connection with the exploration for or exploitation of minerals. ... Subsection 123(2) refers to certain activities carried out in connection with the exploration for or exploitation of minerals, and not for activities related to fishing or fish processing. ...

An OETC can be claimed by an individual resident in Canada who works abroad for at least six consecutive months for a specified employer in connection with a resource, construction, installation, agricultural or engineering contract or for purposes of obtaining those contracts. ... Until 2016, this phase-out will not apply to the QFEI earned by you in connection with a contract that your employer committed to in writing before March 29, 2012 (referred to as protected QFEI). ...

Reportable seller A reportable seller is all of the following: A seller that is registered on the platform for the provision of a relevant activity A seller that is an active seller What is an active seller An active seller is a seller that either provided relevant activities during the reportable period (calendar year) or has been paid or credited consideration in connection with relevant activities during the reportable period. A seller that is not an excluded seller A seller that is determined to: Be resident in a reportable jurisdiction Have provided relevant services for the rental of real or immovable property located in a reportable jurisdiction Have been paid or credited consideration in connection with relevant services for the rental of real or immovable property located in a reportable jurisdiction What is a reportable jurisdiction If the platform operator is resident in Canada, a reportable jurisdiction means Canada and any partner jurisdiction. ...

Update May 10, 2022 ¶3.12 has been updated to provide guidance on the income tax treatment of referral bonuses paid in connection with registered plans. ¶3.22 to 3.22.3 have been added to illustrate the income tax implications associated with TFSA Maximizer schemes. Former ¶3.22 has been re-numbered as ¶3.22.4. ¶3.42.1 to 3.42.5 have been added to provide guidance on the income tax treatment of settlement payments made in connection with registered plans. ...

Your threshold amount is equal to the total of all your revenues for a period that are, or that could reasonably be expected to be, from: taxable supplies of short-term accommodation in Canada that are made during the 12-month period through your accommodation platform, and made by suppliers who are not registered under the normal GST/HST to recipients who are not registered under the normal GST/HST taxable supplies of services that you make during the period to persons who are not registered under the normal GST/HST in connection with supplies of short-term accommodation in Canada that are made to them, and for which you charge a booking fee, administration fee or other similar charge (Canadian accommodation related supplies) If your threshold amount is more than $30,000 CAD on or after July 1, 2021: as the supplier, you are required to register for the normal GST/HST under this measure on that date, and to apply for registration by that date; as the accommodation platform operator, you are required to register for the GST/HST. ... The total revenues of the accommodation platform operator from Canadian accommodation related supplies in connection with the supplies of short-term accommodation are $20,000,000 CAD for the 12-month period preceding July 1, 2021. ...

The table below provides the regular credit rates for eligible clean hydrogen property (other than clean ammonia equipment or certain other equipment used solely in connection with clean ammonia equipment) that is acquired after March 27, 2023, and that becomes available for use on or before December 31, 2034. ... For clean ammonia equipment or certain other equipment used solely in connection with clean ammonia equipment that becomes available for use before 2034 the rate is 15%, if available for use in 2034 the rate is 7.5%, and 0% after 2034. ...

This value is an amount equal to a prescribed amount (currently 12ó) per kilometre for operating costs in connection with personal use and a "reasonable standby charge" (plus the equivalent to the Goods and Services Tax (GST) on the standby charge). ... Number 25 is a consolidation of numbers 23 and 24 of IT-63R4 and describes the reporting of benefits in connection with a motor vehicle where an individual receives the benefits in the capacity of an employee. Number 26 is a consolidation of numbers 25 and 26 of IT-63R4 and describes the reporting of benefits in connection with a motor vehicle where an individual receives the benefits in the capacity of a shareholder. ...

This value is an amount equal to a prescribed amount (currently 12ó) per kilometre for operating costs in connection with personal use and a "reasonable standby charge" (plus the equivalent to the Goods and Services Tax (GST) on the standby charge). ... Number 25 is a consolidation of numbers 23 and 24 of IT-63R4 and describes the reporting of benefits in connection with a motor vehicle where an individual receives the benefits in the capacity of an employee. Number 26 is a consolidation of numbers 25 and 26 of IT-63R4 and describes the reporting of benefits in connection with a motor vehicle where an individual receives the benefits in the capacity of a shareholder. ...