Search - connection

Results 491 - 500 of 1875 for connection
Scraped CRA Website

ARCHIVED - Winding-up of a Partnership

The Department's view is that where the provisions of subsection 85(3) are otherwise met, its application is not denied only because the partnership has, immediately before the winding-up, money other than money received in connection with the disposition of property to the corporation. ...
Scraped CRA Website

ARCHIVED - Taxable Canadian property - Interests in and options on real property and shares

For purposes of determining whether the 25% ownership requirement in connection with a share described in 1(c) above is met, an interest in (this applies only after July 13, 1990) or an option on a share should be taken into account. ...
Current CRA website

Glossary

Glossary Atopics Btopics Ctopics Dtopics Etopics Ftopics Gtopics Htopics Itopics Jtopics Ktopics Ltopics Mtopics Ntopics Otopics Ptopics Qtopics Rtopics Stopics Ttopics Utopics Vtopics Wtopics Xtopics Ytopics Ztopics A Authentication Authentication protects information by verifying the identity of the parties on both ends of the Internet connection, before confidential information is exchanged. ...
Archived CRA website

ARCHIVED - Registered Charities Newsletter - No. 4 - Spring 1994

It is important that charities set a fair market value on receipts for donated works of art, at the time of donation, by having the art appraised by an independent appraiser, that is, one who does not have a financial connection with the donor, with the charity, or with the art being given. ...
Scraped CRA Website

Section 134 - Assignment of a security interest

You have advised that, to the best of your knowledge, none of the issues herein is being considered by a Revenue Canada Excise/GST office in connection with a GST return already filed and none of the issues is under objection or appeal. ...
Scraped CRA Website

Tax Status of a Natural Resource Lease Payment 'Expense'

The agreement states that while the services are being performed, the contractor "agrees to pay all taxes, assessments, fees and charges levied or assessed on Contractor in connection with or incidental to the performance of the Agreement". ...
Scraped CRA Website

General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2016

You may hear a beep and experience a normal connection delay. Some subjects in this guide relate to a numbered line on the return. ...
Scraped CRA Website

Chapter History

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. ...
Scraped CRA Website

Chapter History

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. ...
Current CRA website

Chapter History S1-F5-C1, Related Persons and Dealing at Arm’s Length

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. ...

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