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You can complete the assessment from the location of your choice as long as you have a laptop or desktop computer available, with a high speed internet connection. ...

You can complete the assessment from the location of your choice as long as you have a laptop or desktop computer available, with a high speed internet connection. ...

You can complete the assessment from the location of your choice as long as you have a laptop or desktop computer available, with a high speed internet connection. ...

"Related convention supplies" when provided to exhibitors means most property or services acquired, imported or brought into a participating province by the exhibitor exclusively to be consumed or used in connection with a convention. ... Displays, banners and equipment rental: The exhibitor can claim a rebate of the GST paid on the displays, banners and equipment rental because they are related convention supplies purchased in Canada from a person other than the sponsor exclusively for consumption or use in connection with the convention. Lodging: The exhibitor can claim a rebate of the GST paid on six nights of short-term accommodation used exclusively in connection with the convention because the accommodation is a related convention supply purchased in Canada from a person other than the sponsor. ...

Summary This bulletin explains the deduction provided under subsection 20(10) in computing income of a taxpayer carrying on a business or practising a profession, in respect of expenses incurred by the taxpayer in attending up to two conventions a year in connection with the business or profession. ... Subsection 20(10) permits a self-employed taxpayer who is carrying on a business or practising a profession to deduct, in computing income for a taxation year from a business, expenses incurred in attending not more than two conventions a year provided that the conventions were (a) held by a business or professional organization, (b) attended in connection with the taxpayer's business or professional practice, and (c) held at a location that may reasonably be regarded as consistent with the territorial scope of the organization. ... A corporation generally will be subject to the usual limitation of two conventions per year in connection with its business but may send more than one representative to each. 10. ...

Summary This bulletin explains the deduction provided under subsection 20(10) in computing income of a taxpayer carrying on a business or practising a profession, in respect of expenses incurred by the taxpayer in attending up to two conventions a year in connection with the business or profession. ... Subsection 20(10) permits a self-employed taxpayer who is carrying on a business or practising a profession to deduct, in computing income for a taxation year from a business, expenses incurred in attending not more than two conventions a year provided that the conventions were (a) held by a business or professional organization, (b) attended in connection with the taxpayer's business or professional practice, and (c) held at a location that may reasonably be regarded as consistent with the territorial scope of the organization. ... A corporation generally will be subject to the usual limitation of two conventions per year in connection with its business but may send more than one representative to each. 10. ...

"Related convention supplies" when provided to exhibitors means most property or services acquired, imported or brought into a participating province by the exhibitor exclusively to be consumed or used in connection with a convention. ... Displays, banners and equipment rental: The exhibitor can claim a rebate of the GST paid on the displays, banners and equipment rental because they are related convention supplies purchased in Canada from a person other than the sponsor exclusively for consumption or use in connection with the convention. Lodging: The exhibitor can claim a rebate of the GST paid on six nights of short-term accommodation used exclusively in connection with the convention because the accommodation is a related convention supply purchased in Canada from a person other than the sponsor. ...

Summary This bulletin explains the deduction provided under subsection 20(10) in computing income of a taxpayer carrying on a business or practising a profession, in respect of expenses incurred by the taxpayer in attending up to two conventions a year in connection with the business or profession. ... Subsection 20(10) permits a self-employed taxpayer who is carrying on a business or practising a profession to deduct, in computing income for a taxation year from a business, expenses incurred in attending not more than two conventions a year provided that the conventions were (a) held by a business or professional organization, (b) attended in connection with the taxpayer's business or professional practice, and (c) held at a location that may reasonably be regarded as consistent with the territorial scope of the organization. ... A corporation generally will be subject to the usual limitation of two conventions per year in connection with its business but may send more than one representative to each. 10. ...

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. ... If the account holder has either status, reporting obligations to the CRA will exist in connection with the account. ... Account information 12.7 Financial institutions must report account information in connection with the reportable account. ...

However, these sections now appear in the Table of contents for easy access; the statement that folios are only available in electronic format has been moved to the end of the Application section; and the words “as promulgated under the Act” in connection with the Income Tax Regulations have been removed from the Application section, in the interest of using plain language. ... These references are made in connection with the certification of an educational institution in Canada which provides courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation. ... Pursuant to this amendment, programs taken by students in connection with, or as part of, their duties of an office or employment are not excluded from the definition of a qualifying educational program for 2004 and subsequent tax years. ...