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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. ...

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. ...

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. ...

., 90% or more for registrants other than financial institutions and 100% for financial institutions) in the course of commercial activities of the registrant, provided the registrant is not using the Quick Method of Accounting, the Special Quick Method of Accounting for Public Service Bodies, or the net tax calculation for charities; under section 2, a zero-rated supply under Schedule VI (zero-rated supplies); under section 3, a supply of a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of tangible personal property that is removed from the participating provinces as soon after the service is performed as is reasonable under the circumstances surrounding the removal and the property is not consumed, used or supplied in the participating provinces after the service is performed and before the property is removed; under section 4, a supply of a service rendered in connection with criminal, civil or administrative litigation outside the participating provinces, other than a service rendered before the commencement of such litigation. ... Section 25 of the Regulations, which has effectively replaced section 4 of Part II of Schedule X, relieves a recipient from self-assessing the provincial part of the HST in respect of a supply of a service that is acquired in any circumstances and rendered in connection with criminal, civil or administrative litigation, other than a service rendered before the commencement of such litigation, that is under the jurisdiction of a court or other tribunal established under the laws of a province, or that is in the nature of an appeal from a decision of such a court or tribunal. ... Under the place of supply rules for services rendered in connection with litigation, the supply of the legal services is made in PEI and subject to GST at a rate of 5%. ...

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. ...