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Canadian resource property is defined in subsection 66(15) as any property of the taxpayer that is: (a) any right, licence or privilege to explore for, drill for or take petroleum, natural gas or related hydrocarbons in Canada; (b) any right, licence or privilege to: (i) store underground petroleum, natural gas or related hydrocarbons in Canada; or (ii) prospect, explore, drill or mine for minerals in a mineral resource in Canada; (c) any oil or gas well in Canada or any real property in Canada the principal value of which depends upon its petroleum or natural gas content (but not including any depreciable property used or to be used in connection with the extraction or removal of petroleum or natural gas therefrom); (d) any rental or royalty computed by reference to the amount or value of production from an oil or gas well in Canada or from a natural accumulation of petroleum or natural gas in Canada; (e) any rental or royalty computed by reference to the amount or value of production from a mineral resource in Canada; (f) any real property in Canada the principal value of which depends upon its mineral resource content (but not including any depreciable property used or to be used in connection with the extraction or removal of minerals therefrom); or (g) any right to or interest in any property described in any of (a) to (f) above, other than such a right or interest that the taxpayer has by virtue of being a beneficiary of a trust. ...

In general terms, a flexible pension plan is a pension plan that allows members to make voluntary defined benefit contributions to acquire or improve ancillary benefits provided in connection with basic pension benefits accruing under the plan. ... Optional contribution- This means the part, if any, of a contribution that a member of a pension plan makes under a defined benefit provision of the plan that, by exercising (or not exercising) a right in connection with the plan, the member could have prevented from being made under the provision. ...

If amounts are transferred to a DB provision for the purpose of providing a member with benefits in connection with a past service event after 1989, such increase in benefits would generally result in a PSPA. ... The amounts transferred must be used solely to fund benefits in respect of the member. 4.3 147.3(3) – Transfer – defined benefit to defined benefit Any amounts held in connection with a DB provision, including surplus, may be transferred from a DB provision to another DB provision. ...

To show that an activity can reasonably be expected to provide the necessary public benefit, substantive evidence of a causal connection is needed. ... Substantive evidence of a causal connection between the activity and the delivery of the charitable benefit is needed. ...

The Department's position is that when determining whether an entity is a non-profit organization pursuant to subsection 123(1) the entity must meet all of the following conditions: it must be organized solely for non-profit purposes; it must in fact be operated solely for non-profit purposes; and no part of its income may be payable to, or otherwise made available for the personal benefit of, any member, except in connection with the promotion of amateur athletics in Canada. ... The Department's position is that when determining whether an entity is a non-profit organization pursuant to section 259 the entity must meet all of the following conditions under subsection 123(1): it must be organized solely for non-profit purposes; it must in fact be operated solely for non-profit purposes; and no part of its income may be payable to, or otherwise made available for the personal benefit of, any member, except in connection with the promotion of amateur athletics in Canada. ...

Electronically filed returns, rebates and elections involve an Internet connection and information is transferred to our mainframe via a secure connection. ...

You may provide an allowance or a reimbursement to your employee to compensate for travel expenses (other than automobile or motor vehicle expenses) they incur in connection with or in the course of their office or employment duties. ... (fixed by an Act of Parliament / Under the authority of the Treasury Board) ITA: 6(1)(b)(ii) Travel and separation allowances (Canadian Forces) ITA: 6(1)(b)(iii) Representation or other special allowances (person described in paragraph 250(1)(b) ITA) ITA: 6(1)(b)(iv) Representation or other special allowances (agent-general of a province – Period in Ottawa) ITA: 6(1)(b)(v) Reasonable allowances for travel expenses (in connection with the selling of property or negotiating of contracts for the employee's employer) ITA: 6(1)(b)(vi) Reasonable allowances received by a minister or clergyman ITA: 6(1)(b)(vii) Reasonable allowances for travel expenses (restriction at the municipal or regional level) ITA: 81(3.1) Travel expenses CPP: 12(1) Amount of contributory salary and wages ETA: 173 Taxable benefit is considered a supply for GST/HST purposes IECPR: 2(1) Amount of insurable earnings IECPR: 2(3) Earnings from insurable employment IECPR: 2(3)(a.1) Earnings from insurable employment- amount excluded as income under 6(1)(a) or (b), 6(6) or (16) of the ITA Document navigation Next: Determine the tax treatment of payments other than regular employment income What is considered reasonable What is considered reasonable allowance What is considered reasonable reimbursement What is a benefit What is an allowance What is a reimbursement What is the CRA's administrative policy for the purpose of taxable benefits Cash Near-cash Non-cash Page details Date modified: 2025-01-09 ...

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In order for the exemption to apply, it must be evident that there is some direct connection between the supply of the service of tutoring or instructing in question and the course approved for credit by, or the curriculum designated by, a school authority. ... However, there is a strong connection between the tutoring provided under the Efficient Reading Course and a course approved for credit by, or curriculum designated by, a school authority. ...

Methods to calculate Calculate the motor vehicle benefit using the reasonable allowances rate calculation Use the prescribed rate (section 7306 of the ITR) per kilometre of personal driving to calculate the motor vehicle taxable benefit: Total number of kilometres travelled for personal driving multiply by Reasonable allowance rate- First 5,000 kilometres multiply by Reasonable allowance rate- Additional kilometres equals This is the amount for the motor vehicle benefit minus Any amounts your employee reimbursed you in the year for the motor vehicle benefit equals This is the total value of the motor vehicle benefit to be included on the T4 slip in code 34 Calculation example In 2022, Matthew was required to use a motor vehicle provided and owned by his employer in connection with his employment in Ontario. ... His employer chose to calculate using the reasonable allowances rates method to determine the taxable benefit for the personal driving of the motor vehicle. 10,000 km is the total number of kilometres Matthew travelled for personal driving multiply by $0.61 is the reasonable allowance rate for 2022 on the first 5,000 kilometres multiply by $0.55 is the reasonable allowance rate for 2022 on the additional kilometres equals $5,800 ($3,050 + $2,750) is the amount for the motor vehicle benefit minus $300 is the amount Matthew reimbursed for the motor vehicle benefit equals $5,500 is the total value of the motor vehicle benefit to be included on the T4 slip in code 34 Calculate the motor vehicle benefit using the fixed rate calculation Use the prescribed rate (section 7305.1 of the ITR) per kilometre of personal driving to calculate the motor vehicle benefit if all conditions in step 5 are met: Total number of kilometres travelled for personal driving multiply by Fixed rate equals This is the amount for the motor vehicle benefit minus Any amounts your employee reimbursed you in the year for the motor vehicle benefit equals This is the total value of the motor vehicle benefit to be included on the T4 slip in code 34 Calculation example In 2022, Matthew was required to use a motor vehicle provided by his employer in connection with his employment in Ontario. ...