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Newsletter Issue Topics Included Charities Connection No. 12 Budget 2012- Changes affecting charities and other qualified donees Charity Quick View and your charity Charities Information Sessions and Webinars: New Schedule Registered Charity Basic Information Sheet Good feedback leads to better advice Guidance Products: Fundraising guidance update; Helping you understand the rules; Your opinion counts Charities Connection No. 11 Special Edition: Budget 2011- Changes for charities, registered Canadian amateur athletic associations, and qualified donees Charities Connection No. 10 The season of giving – Things to remember when issuing official donation receipts Outreach activities Reminder to file your Form T3010, Registered Charity Information Return Charities Connection No. 9 The Canada Not-for-Profit Corporations Act- Now in Force Charities Connection No. 8 Keep your eye on the ball East Africa Drought Relief Fund Prime Minister's Voluntary Awards- Update Charities Connection No. 7 Budget 2011 Education and training for charity volunteers Charities and giving webpage update New guidance on using an intermediary to carry out a charity's activities in Canada Reminder to file your Form T3010, Registered Charity Information Return Prime Minister's Volunteer Awards Charities Connection No. 6 Filing a complete T3010, Registered Charity Information Return New reference numbers for guidance products Hosting information sessions for charities Standard for registered charities Charities Connection No. 5 The new Form T3010-1, Registered Charity Information Return The Charities Directorate's guidance documents Giving to charity: Information for donors- Speaker's kit Charities Connection No. 4 Facts and figures on the work of the Charities Directorate in 2009-2010 Education and training for charities Education for donors New webpages: Revoking registered status Charities Connection No. 3 Service Clubs and Fraternal Societies Changes to webpage addresses (URLs) Are you HST ready? Increasing text size on our webpages Reminders Charities Connection No. 2 Payroll and Income Taxes Changes to Charities Information Sessions and Webinars Update: Budget 2010- Changes for charities Reminders Charities Connection No. 1 From the Director General Budget 2010- Changes for charities Operating within the scope of a charity's objects Changes to policy-related products Filing a complete information return National Volunteer Week Reminders Newsletter No. 33 From the Director General Improper receipting New fundraising guidance Many charities-related forms are now saveable My Business Account for Charities Small and Rural Charities (SARC) Initiative update Charities Webinars Charities Partnership and Outreach Program update Tax shelter-related revocations Guide RC4108 is no longer available Obligation to file financial statements Reminder to file Form T2081 International Volunteer Day Newsletter No. 32 Appeals Branch- new address Charities Information Sessions Contact Information Corporate status- Obligation to maintain Electronic Mailing List Financial statements- filing Form T2050 (08), Application to Register a Charity Under the Income Tax Act Form T3010B (09), Registered Charity Information Return Improve your application- avoid unnecessary delays Small and rural charities initiative Webinars Newsletter No. 31 Facts and figures Form T2050, Application to Register a Charity Under the Income Tax Act Guide T4063, Registering a Charity for Income Tax Purposes Charities incorporated in Ontario Charities Partnership and Outreach Program Policies- new and upcoming Public education update Small and rural charities initiative Model objects Court news Disaster relief Do Not Call List (DNCL) Electronic mailing list (EML) Charities Information Sessions Guide T4033, Completing the Registered Charity Information Return Compliance- Top 3 Disbursement quota Receipting- no receipting on behalf of another organization- split receipting Registration Numbers- no lending Questions and answers- Correcting errors and making changes Processing returns- delay avoidance Form T3010B (09), Registered Charity Information Return Newsletter No. 30 Small and rural charities initiative Website Charities Checklists Proposed policy on fundraising Charitable Work and Ethnocultural Groups: Information on registering as a charity Partnership and Outreach Program Telephone enquiries service standard Electronic Mailing List (EML) Charities Information Sessions (formerly the Roadshow) Guide T4033, Completing the Registered Charity Information Return Excess Corporate Holdings Worksheet for private foundations T3010B, Registered Charity Information Return T2050, Application to Register a Charity Under the Income Tax Act Newsletter No. 29 40th anniversary of registering charities Electronic mailing list (EML) Guide T4033, Completing the Registered Charity Information Return Charities Information Sessions (formerly the Roadshow) Court news A.Y.S.A. ...

Therefore, anything related to taking possession of property would be in connection with the seizure or repossession. ... It is the Department's view that the lawyers' services were acquired in connection with the seizure of the property. ... It is the Department's view that the appraiser's fees were acquired in connection with the seizure of the property. ...

Therefore, a connection existed between the service and the property. ... Therefore, there was a connection between the service and the property. ... There is a direct connection between the services and the property. 5. ...

Circus, fair, parade (Employment in) If you paid or have employed a person in connection with a circus, fair, parade, carnival, exposition, exhibition, or other similar activity, except for entertainers, you may have to make deductions from the remuneration you pay to that person. ... EI premiums Do not deduct EI premiums payment for the employment of a person in connection with a circus, fair, parade, carnival, exposition, exhibition, or other similar activity, except for entertainers, if both of the following apply for that person: is not your regular employee works for less than seven days in the year Note If the employee works seven days or more, the employment is insurable from the first day of work. ...

As a result, the following types of royalties are, in the context of the circumstances described in Article 12(2), exempt from tax in the state in which they arise: copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); or royalties for the use of, or the right to use, any patent or any information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement). ...

Generally, a tax shelter is: a gifting arrangement described under paragraph (b) of gift arrangements a gifting arrangement described under paragraph (a) of gift arrangements or an investment in property (other than prescribed property or flow-through shares) where it is reasonable to consider, based on statements or representations made or proposed to be made in connection with the gifting arrangement or the property, that within the first four years of buying an investment in the property or entering into the gifting arrangement, the buyer or donor will have losses, deductions, or credits equal to or greater than the Net cost of the original investment or of the property acquired under the gifting arrangement Gift arrangements gifting arrangement means any arrangement under which it may reasonably be considered, having regard to statements or representations made or proposed to be made in connection with the arrangement, that if a person were to enter into the arrangement, the person would (a) make a gift to a qualified donee, or a contribution referred to in subsection 127(4.1), of property acquired by the person under the arrangement; or (b) incur a limited-recourse debt, determined under subsection 143.2(6.1), that can reasonably be considered to relate to a gift to a qualified donee or a monetary contribution referred to in subsection 127(4.1) Net cost "Net cost" is net of any prescribed benefits expected to be received or enjoyed, directly or indirectly, by the person or another person with whom the person does not deal at arm’s length. ...

Scholarship Exemption – Part-time enrolment If you received scholarships, fellowships, or bursaries in the tax year in connection with your part-time enrolment in an educational program, this chart will help you calculate the amount of scholarship, fellowship and bursary income to be included on line 13010 for 2019 and subsequent years (line 130 for 2018 and prior years). ... This is your total scholarship exemption. $ Blank space for dollar value Line 7 Calculation of amounts to be included in income for the tax year: Total of all scholarships, fellowships, and bursaries received by you in the tax year in connection with your part-time enrolment in an educational program from line 1 above. $ Blank space for dollar value Line 8 Enter your scholarship exemption for the tax year from line 7 above. $ Blank space for dollar value Line 9 Line 8 minus line 9. ...

Link between My Account and My Service Canada Account The link provides you with a convenient connection between the Canada Revenue Agency's (CRA) My Account for individuals and Employment and Social Development Canada's (ESDC) My Service Canada Account. ... Information provided when using the link to My Service Canada Account The CRA needs to provide your social insurance number (SIN) to ESDC to transfer you to My Service Canada Account through a secure connection. ...

Link between My Account and My Service Canada Account The link provides you with a convenient connection between the Canada Revenue Agency's (CRA) My Account for individuals and Employment and Social Development Canada's (ESDC) My Service Canada Account. ... Information provided when using the link to My Service Canada Account The CRA needs to provide your social insurance number (SIN) to ESDC to transfer you to My Service Canada Account through a secure connection. ...

Scholarship Exemption – Part-time enrolment If you received scholarships, fellowships, or bursaries in the tax year in connection with your part-time enrolment in an educational program, this chart will help you calculate the amount of scholarship, fellowship and bursary income to be included on line 13010 of your Income Tax and Benefit Return. ... This is your total scholarship exemption. $ Blank space for dollar value Line 7 Calculation of amounts to be included in income for the tax year: Total of all scholarships, fellowships, and bursaries received by you in the tax year in connection with your part-time enrolment in an educational program. $ Blank space for dollar value Line 8 Enter your scholarship exemption for the tax year from line 7 above. $ Blank space for dollar value Line 9 Line 8 minus line 9. ...