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Definitions Advantage – an advantage is any benefit, loan or debt that depends on the existence of the TFSA, other than: TFSA distributions administrative or investment services in connection with the TFSA loans on arm’s length terms payments or allocations (such as bonus interest) to the TFSA by the issuer a benefit provided under an incentive program that is offered to a broad class of persons in a normal commercial or investment context and not established mainly for tax purposes An advantage includes any benefit that is an increase in the total fair market value (FMV) of the property held in connection with the TFSA that can reasonably be considered attributable, directly or indirectly, to one of the following: a transaction or event (or a series of transactions or events) that would not have occurred in a normal commercial or investment context where parties deal with each other at arm’s length and act prudently, knowledgeably, and willingly with each other, and one of the main purposes of which is to enable the holder (or another person or partnership) to benefit from the tax exempt status of the TFSA a payment received in substitution for either: a payment for services provided by the holder (or another person not at arm’s length with the holder); or a payment of a return on investment or proceeds of dispositions for property held outside of the TFSA by the holder or a person not dealing at arm’s length with the holder. a swap transaction specified non-qualified investment income that has not been distributed from the TFSA within 90 days of the holder receiving a notice from CRA requiring them to remove the amount from the TFSA An advantage also includes any benefit that is income (excluding the dividend gross-up), or a capital gain that is reasonably attributable, directly or indirectly, to one of the following: a deliberate over contribution to the TFSA a prohibited investment for any TFSA of the holder Note If the advantage is extended by the issuer of a TFSA, or a person with whom the issuer is not dealing at arm’s length, the issuer, and not the holder of the TFSA, is liable to pay the tax resulting from the advantage. ...

Furthermore, if Profitco together with persons that act in concert or have some common connection with Profitco hold a majority of the voting shares of Lossco, Profitco and those persons could be considered to be a group of persons that has acquired de jure control of Lossco. ... The CRA is undertaking a review of the commitments Canada has made in connection with the Games with a view to advising the Department of Finance of any potential conflicts or concerns from a tax administration perspective. ...

The definition also includes the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. ... The agreement states that, while the services are being performed, the contractor agrees to pay all taxes, assessments, fees and charges levied or assessed on the contractor in connection with or incidental to the performance of the agreement. ...

Consequently, the confidentiality provisions of the Act limit our rights and powers to use and disclose information submitted in connection with an APA request or submission. ... Consequently, the confidentiality provisions of the Act and the Convention limit the rights and powers of the CCRA to use and disclose information submitted in connection with an APA. ...

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

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

After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay. ...

Consequently, the confidentiality provisions of the Act limit our rights and powers to use and disclose information submitted in connection with an APA request or submission. ... Consequently, the confidentiality provisions of the Act and the Convention limit the rights and powers of the CCRA to use and disclose information submitted in connection with an APA. ...

Under proposed changes, if you have received a scholarship, fellowship, or bursary received in connection with a part-time program for which you can claim the part-time education amount for that program, the scholarship exemption is equal to the amount of tuition paid for the program plus the costs of program-related materials. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

If your spouse or common-law partner carried on a business in 2014 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2014 has to be filed on or before June 15, 2015. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...