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Debts incurred in connection with the buying and selling of investments includes debts such as brokerage fees and other incidental amounts related to the buying or selling of investments. ...

Comments In general, the CCRA does not challenge the reasonableness of salaries and bonuses paid to the principal shareholder-managers of a corporation when: (a) the general practice of the corporation is to distribute the profits of the company to its shareholder-managers in the form of bonuses or additional salaries; or (b) the company has adopted a policy of declaring bonuses to the shareholders to remunerate them for the profits the company has earned that are, in fact, attributable to the special know-how, connections, or entrepreneurial skills of the shareholders. ...

The assignor understands that all rebates in connection with this assignment of rights can be claimed only by the assignee. ...

There must be a clear and material connection between the activity and the religion’s key attributes to constitute advancement in the charitable sense. 60 Footnote 93. ...

Linked means that the business has a direct connection to a charity's purpose in one of the four ways described in Policy statement CPS-019, What is a related business? ...

This is of significance in connection with those plans under which the effect of withdrawal credits may mean that the amount paid in respect of current service is less than the gross cost for such current service. ...

“Advantage” is defined in subsection 207.01(1) to include any increase in the total FMV of property held in connection with a TFSA that can reasonably be considered to be attributable, directly or indirectly, to a transaction or event (or a series of transactions or events) that would not have occurred in an open market between arm’s-length parties acting prudently, knowledgeably, and willingly, and one of the main purposes of which is to benefit from the tax-exempt status of the TFSA; or a payment received in substitution for either (1) a payment for services rendered by the holder or non-arm’s-length person, or (2) a payment of a return on investment or proceeds of disposition in respect of property held outside the TFSA by the holder or non-arm’s-length person. ...

Generally, such a requirement can occur when there is a "forgiven amount" in connection with the settlement of a "commercial obligation" issued by the taxpayer. ...

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

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