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However, you have to include lump-sum amounts that represent contributions you made to another RRSP during the 89 day period just before your withdrawal, and that were transferred to the RRSP indicated on line 1 the excess amount that you withdrew from your RRSPs in connection with the certification of a provisional past service pension adjustment, that you re-contributed to this RRSP in the 89 day period just before your withdrawal, and for which you claim or will claim a deduction an amount you contributed to this RRSP that was refunded to you as an unused amount (if you have filled out Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP) amounts you contributed as a repayment or cancellation payment to your RRSP under the Home Buyers’ Plan and LLP. ... However, you have to include lump-sum amounts that represent contributions that your spouse or common-law partner made to another RRSP during the 89 day period just before your spouse’s or common-law partner’s withdrawal, and that they transferred to the RRSP indicated on line 5 the excess amount that your spouse or common-law partner withdrew from their RRSPs in connection with the certification of a provisional past service pension adjustment, that your spouse or common-law partner re-contributed to this RRSP in the 89 day period just before their withdrawal, and for which your spouse or common-law partner claims or will claim a deduction an amount you or your spouse or common-law partner contributed to this RRSP that was refunded to you or your spouse or common-law partner as an unused amount (if you or your spouse or common-law partner have filled out Form T3012A, Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP or SPP) amounts your spouse or common‑law partner contributed as a repayment or a cancellation payment to their RRSP under the HBP and LLP Return to footnote 2 referrer Footnote 3 If both you and your spouse or common-law partner made contributions to the above RRSP during the 89 day period just before your spouse or common-law partner made an LLP withdrawal, the earliest contributions made during this period are non-deductible. ...

In its application to real property, it is used frequently in connection with the terms estate, right, or title. ... The Department's current administrative position is that there must be more than a mere indirect or incidental connection between a service and the underlying real property before the supply of the service will be excluded from zero-rating. ... If some object comes between the service and the property, the connection becomes more remote. 45. ...

In its application to real property, it is used frequently in connection with the terms estate, right, or title. ... The Department's current administrative position is that there must be more than a mere indirect or incidental connection between a service and the underlying real property before the supply of the service will be excluded from zero-rating. ... If some object comes between the service and the property, the connection becomes more remote. 45. ...

The Directorate will not provide any written comments in connection with a Pre-ruling Consultation. ... Details for an individual may include, among other things, a description of their connection to the proposed transactions. ... This consent will also apply to a supplemental ruling issued in connection with the initial advance income tax ruling. ...

In its application to real property, it is used frequently in connection with the terms estate, right, or title. ... The Department's current administrative position is that there must be more than a mere indirect or incidental connection between a service and the underlying real property before the supply of the service will be excluded from zero-rating. ... If some object comes between the service and the property, the connection becomes more remote. 45. ...

The Directorate will not provide any written comments in connection with a Pre-ruling Consultation. ... Details for an individual may include, among other things, a description of their connection to the proposed transactions. ... This consent will also apply to a supplemental ruling issued in connection with the initial advance income tax ruling. ...

It is an inevitable and indeed necessary step in achieving that public benefit to have lawyers supplied with some of the tools of their trade; the public benefit could not be achieved otherwise. 36 There is a sufficiently close connection between the reasonable private benefit lawyers enjoy and the achievement of the charitable purpose. ... In addition, the expert should be independent, that is, able to speak objectively about the research and have no material interest or family connection with either the organization with the charitable purpose that is either funding or undertaking the research or any commercial sponsor of the research. ... Both cases turned on the lack of a credible connection between the student unions' educational purpose in support of university students and their advocacy activities. ...

However, there has to be a logical connection between the focus and the benefit provided, and that connection needs to be explained in the application for charitable status. 10 Excluding some individuals or parts of the community with the identified need would not be acceptable. 11 This requirement applies to all groups proposing to focus their services more narrowly than the general public, including ethnospecific organizations. 18. ... There are few cases in which the Canadian courts have considered the issue of charitable registration in connection with multiculturalism or multicultural endeavours. ...

The CRA will apply these decisions in similar situations, where the connections between the reserve and the fishing income are bona fide and there is no artificial manipulation of the connecting factors, to exempt all of your fishing income from tax for the 2012 and following tax years. A similar situation means that all of the following conditions are met: Your fishing activities in waters near or abutting the reserve have a significant historical and continuing important economic connection to the reserve; and You are a member of a cooperative of band members or a member of a band that owns and operates an organization located on the reserve that has a predominant role in your fishing and selling activities and an important role in the general economic life of the reserve. ... Since OAS and GIS payments are not related to any previous employment and are not considered to have any connection to a reserve, the payments are considered to be off-reserve. ...

However, there has to be a logical connection between the focus and the benefit provided, and that connection needs to be explained in the application for charitable status. ... There are few cases in which the Canadian courts have considered the issue of charitable registration in connection with multiculturalism or multicultural endeavours. ...