Search - connection

Similarly, where the inventory is owned by the corporation in connection with a farming business and the corporation calculates its income using the cash method, the amount is deemed to be an amount paid by the corporation at the time of the transfer and to have been paid in the course of its farming business. ...

In connection with the subject matter of this bulletin, the current version of one or more of the following bulletins may be of interest: IT-193 Taxable Income of Individuals Resident in Canada During Part of a Year IT-295 Taxable Dividends Received after 1987 by a Spouse IT-326 Returns of Deceased Persons as "Another Person" IT-419 Meaning of Arm's Length Appendix A-- Terminology This Appendix discusses different terms used throughout this bulletin. ...

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

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

The term “endeavour” of a person, as defined in subsection 141.01(1), means a business of a person, an adventure or concern in the nature of trade of a person, or the making of a 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. ...

For example, it may be possible to establish a connection between a shortage of health care professionals and the social and economic deprivation in an area. ...

For each subsequent year after the year the retirement income fund was entered into, the minimum amount is the value obtained by multiplying the fair market value of the property held in connection with the fund at the beginning of that subsequent year by a prescribed amount. ...

In connection with a downsizing program that the Minister of National Revenue has approved, subsection 8505(3) of the Regulations provides that certain otherwise non-permissible benefits may be provided under a defined benefit provision. ...

The issuer will exercise the care, diligence, and skill of a reasonably prudent person to minimize the possibility that a holder of an RDSP may become liable to pay tax under Part XI of ITA in connection with the RDSP. ...

The most common connection would be the performance of services or the receipt of remuneration in the period. ...