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Examples of cases where private benefit may be acceptable: (a) It may be possible to establish a connection between a shortage of health care professionals and the social and economic deprivation in an area. ...

Determine if guideline 4 applies Generally, the income is exempt from income tax if: You (as the employer) are resident on a reserve You (as the employer) are: A First Nations band which has a reserve, or a tribal council representing 1 or more First Nations bands that have reserves A First Nations organization controlled by a First Nations band which has a reserve, or a tribal council representing 1 or more First Nations bands that have reserves, and the organization is dedicated exclusively to the social, cultural, educational, or economic development of First Nations individuals who for the most part live on reserves Your employee's duties of employment are in connection with your non-commercial activities carried on exclusively for the benefit of First Nations individuals who for the most part live on reserves Learn more: Guideline 4- Indian Act Exemption for Employment Income Guidelines If guideline 4 applies, continue to Step 4- Withhold deductions on the employment income and select income fully tax-exempt. ...

For that reason, each supplier/recipient must deal with the transactions from their own point of view to find out whether they have to charge, collect, or pay the GST/HST on the supply, and whether any input tax credit is available in connection with any GST/HST payable on the supply. ...

It is not intended to verify earnings in connection with termination of membership or plan wind-up. ...

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

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. ...

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. ...

An automobile means a motor vehicle that is designed or adapted primarily to carry individuals on highways and streets and that has a seating capacity for not more than the driver and eight passengers, but does not include: an ambulance; a clearly marked emergency-response vehicle that is used in connection with or in the course of an individual's office or employment with a fire department or the police; a clearly marked emergency medical response vehicle that is used, in conjunction with or in the course of an individual's office or employment with an emergency medical response or ambulance service, to carry emergency medical equipment together with one or more emergency medical attendants or paramedics (this new exclusion from the definition of automobile applies to the 2005 and subsequent taxation years); a motor vehicle acquired primarily for use as a taxi, a bus used in a business of transporting passengers or a hearse used in the course of a business of arranging or managing funerals, except for the purposes of section 6, a motor vehicle acquired to be sold, rented or leased in the course of carrying on a business of selling, renting or leasing motor vehicles or a motor vehicle used for the purpose of transporting passengers in the course of carrying on a business of arranging or managing funerals; and a motor vehicle of a type commonly called a van or pick-up truck, or a similar vehicle, that has a seating capacity for not more than the driver and two passengers and that, in the taxation year in which it is acquired or leased, is used primarily for the transportation of goods or equipment in the course of gaining or producing income; of a type commonly called a van or pick-up truck, or a similar vehicle, the use of which, in the taxation year in which it is acquired or leased, is all or substantially all for the transportation of goods, equipment or passengers in the course of gaining or producing income; or of a type commonly called a pick-up truck that is used in the taxation year in which it is acquired or leased primarily for the transportation of goods, equipment or passengers in the course of earning or producing income at one or more locations in Canada that are, described, in respect of any of the occupants of the vehicle, in subparagraph 6(6)(a)(i) or (ii) Footnote 1, and at least 30 kilometres outside the nearest point on the boundary of the nearest urban area, as defined by the last census dictionary published by Statistics Canada before the year, that has a population of at least 40,000 individuals as determined in the last census published by Statistics Canada before the year. ...

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

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. ...