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If you are an employer with construction as your primary source of business income, and you paid amounts to subcontractors for goods and services rendered in connection with construction activities, fill out a T5018 slip, Statement of Contract Payments. ...

Generally, a tax shelter is: a gifting arrangement described under paragraph (b) of Gifting arrangements; or a gifting arrangement described under paragraph (a) of Gifting arrangments or an investment in property (other than prescribed property or flow-through shares) where it is reasonable to consider, based on statements or representations made or proposed to be made in connection with the gifting arrangement or the property, that within the first four years of buying an investment in the property or entering into the gifting arrangement, the buyer or donor will have losses, deductions, or credits equal to or greater than the net cost of the original investment or of the property acquired under the gifting arrangement. ...

Download and save the PDF to your computer Open the downloaded PDF in Acrobat Reader 10 or later This form is used if a member of a defined benefit Registered Pension Plan (RPP) designates an amount withdrawn from a RRSP as a qualifying withdrawal in connection with the certification of a past service pension adjustment (PSPA). ...

You may hear a beep and experience a normal connection delay. Page details Date modified: 2020-01-10 ...

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

If a longer stop is required, it is the responsibility of the supplier or travel agency to demonstrate that the length of the stop is for connection purposes only. ... When a transfer to another conveyance is required to complete the continuous journey, a period of 24 hours is considered reasonable within which to make the connection. If a longer stop is required, the supplier or the travel agency must demonstrate that the length of the stop is for connection purposes only. ...

If a longer stop is required, it is the responsibility of the supplier or travel agency to demonstrate that the length of the stop is for connection purposes only. ... When a transfer to another conveyance is required to complete the continuous journey, a period of 24 hours is considered reasonable within which to make the connection. If a longer stop is required, the supplier or the travel agency must demonstrate that the length of the stop is for connection purposes only. ...

You may provide an allowance or a reimbursement to your employee to compensate for use of their automobile or motor vehicle in connection with or in the course of their office or employment duties. ... The amount based on a flat-rate paid for travel inside the district is taxable, since it is not based solely on the number of kilometres for which the vehicle is used in connection with the employment. ... In this example, the accountable advance is not taxable to your employee because all of the following were true of the expenses incurred: In connection with the employee’s employment Were all supported by receipts The employee returned any remaining amount of the advance they did not spend Taxable situation If you provide an accountable advance to cover the expenses your employee will incur for using their own vehicle in the course of or in connection with your employee’s employment which does not meet all the conditions above, the advance is taxable. ...

The same applies in connection with any client trust account held by a lawyer in trust for a single client in connection with legal services if the above-referenced conditions are satisfied and the lawyer’s actions in connection with the opening, use and management of the account are regulated by a law society in Canada. ... TIN is a mandatory reporting element in connection with any new account that is a U.S. reportable account. ... However, there is a phase-in period in connection with preexisting accounts. ...

The fact that the employment is performed by an employee in connection with two or more separate contracts of the specified employer does not, in itself, affect eligibility to claim the OETC. ... The duties performed by an individual outside Canada during a qualifying period in connection with a qualifying activity of a specified employer (qualifying duties) are compared to all of the duties that the individual performed for that employer during that same period. ... When the aggregate of the employment duties performed outside Canada in connection with ineligible activities and those performed in Canada in connection with any activity represent more than 10% of all the employment duties, the individual will not meet the "all or substantially all" test. ¶ 4. ...