Search - connection

Filter by Type:

Results 201 - 210 of 434 for connection
Old website (cra-arc.gc.ca)

Registered Plans Directorate Newsletter, no. 91-4R March 29, 1996

Except as otherwise provided in the Regulations, you have to use reasonable assumptions that the Minister accepts, as well as generally accepted actuarial principles, when you determine amounts in connection with the plan [8502(j)]. 29.7. ... Forfeited amounts and associated earnings, other than pre-1990 amounts, must either be: (a) paid to participating employers; (b) reallocated to members of the plan; or (c) paid as or on account of administrative, investment, or similar expenses incurred in connection with the plan. ... The total of the forfeited amounts that arose in the year must have been greater than normal because of unusual circumstances, and the amounts are to be: (a) reallocated, on a reasonable basis, to a majority of plan members; or (b) paid as or on account of administrative, investment, or similar expenses incurred in connection with the plan. ...
Old website (cra-arc.gc.ca)

Income Tax Guide for Electing Under Section 216 - 2016

You may hear a beep and experience a normal connection delay. Unless otherwise noted, all legislative references are to the Income Tax Act and the Income Tax Regulations. ... You may hear a beep and experience a normal connection delay. Deductions Line 208- RRSP/PRPP deduction You can claim a deduction for contributions you made to an RRSP, PRPP, and SPP in Canada from March 1, 2016, to March 1, 2017, and any unused RRSP/PRPP contributions made in 1991 or later. ... You may hear a beep and experience a normal connection delay. Getting personal tax information Your personal information is confidential. ...
Old website (cra-arc.gc.ca)

T4055 – Newcomers to Canada 2016

You may hear a beep and experience a normal connection delay. Table of contents Is this pamphlet for you? ... Self-employed persons – If you or your spouse or common-law partner carried on a business in 2016 (other than a business whose expenditures are primarily in connection with a tax shelter), your tax return for 2016 has to be filed on or before June 15, 2017. ... You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (holidays excluded) 9:00 a.m. to 5:00 p.m. ...
Old website (cra-arc.gc.ca)

List of cancelled interpretation bulletins

Tax Convention- Number of days 'present' in Canada (Archived) IT-307R3 Spousal Registered Retirement Savings Plans (Archived) IT-314 Income of dealers in oil and gas leases (Archived) IT-315 Archived- Interest expense incurred for the purpose of winding-up or amalgamation (Archived) IT-316 Awards for employees' suggestions and inventions (Archived) IT-317R Capital cost allowance- Radio and television equipment (Archived) IT-319 Cost of obligations owned on December 31, 1971 (Archived) IT-321R Insurance Agents and Brokers- Unearned Commissions (Archived) IT-323 Sale of mortgage included in proceeds of disposition of depreciable property (Archived) IT-324 Capital cost allowance- Emphyteutic lease (Archived) IT-327 Capital cost allowance- Elections under Regulation 1103 (Archived) IT-330R Dispositions of capital property subject to warranty, covenant, or other conditional or contingent obligations (Archived) IT-332R Personal-use property (Archived) IT-335R Indirect payments (Archived) IT-336R Capital cost allowance- Pollution control property (Archived) IT-337R3 Retiring Allowances (Archived) IT-337R4 Retiring Allowances (Archived) IT-338R2 Partnership Interests- Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner (Archived) IT-341R3 Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money (Archived) IT-347R2 Income Tax Act- Crown Corporations (Archived) IT-351 Income from a foreign source- Blocked currency (Archived) IT-353R2 Partnership interest- Some adjustments to cost base (Archived) IT-355R2 Interest on Loans to Buy Life Insurance Policies and Annuity Contacts, and Interest on Policy Loans (Archived) IT-363R2 Deferred profit sharing plans- Deductibility of employer contributions and taxation of amounts received by a beneficiary (Archived) IT-367R3 Capital cost allowance- Multiple-unit residential buildings (Archived) IT-370 Trusts- Capital property owned on December 31, 1971 (Archived) IT-374 Meaning of "Settlor" (Archived) IT-377R Director's, executor's and juror's fees (Archived) IT-382 Debts bequeathed or forgiven on death (Archived) IT-387R2 Meaning of "Identical Properties" (Archived) IT-388 Income bonds issued by foreign corporations (Archived) IT-390 Unit trusts- Cost of right and adjustments to cost base (Archived) IT-390 SR Unit trusts- Cost of rights and adjustments to cost base (Archived) IT-392 Meaning of the term "share" (Archived) IT-405 Inadequate considerations- Acquisitions and dispositions (Archived) IT-408R Life insurance policies as investments of registered retirement savings plans and deferred profit sharing plans (Archived) IT-409 Winding-up of a non-profit organization (Archived) IT-410R Debt obligations- Accrued interest on transfer (Archived) IT-410R SR Debt obligations- Accrued interest on transfer (Archived) IT-415R2 Deregistration of Registered Retirement Savings Plans (Archived) IT-419R Meaning of Arm's Length (Archived) IT-423 Sale of sand, gravel or topsoil (Archived) IT-426 Shares sold subject to an earn-out agreement (Archived) IT-430R3 Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death (Archived) IT-441 Capital cost allowance- Certified feature productions and certified short productions (Archived) IT-445 The deduction of interest on funds borrowed either to be loaned at less than a reasonable rate of interest or to honour a guarantee given for inadequate consideration in non-arm's (Archived) IT-446R Legacies (Archived) IT-449R Meaning of "vested indefeasibly" (Archived) IT-452 Utility service connections (Archived) IT-461 Forfeited deposits (Archived) IT-467R Damages, settlements and similar payments (Archived) IT-474R Amalgamations of Canadian corporations (Archived) IT-476 Capital cost allowance- Gas and oil exploration and production equipment (Archived) IT-481 Timber resource property and timber limits (Archived) IT-482 Capital cost allowance- Pipelines (Archived) IT-482SR Capital cost allowance- Pipelines (Archived) IT-483 Credit unions (Archived) IT-488R2 Winding-up of 90% Owned Taxable Canadian Corporations (Archived) IT-493 Agency cooperative corporations (Archived) IT-495R2 Child Care Expenses (Archived) IT-497R3 Overseas Employment Tax Credit (Archived) IT-498 The deductibility of interest on money borrowed to reloan to employees or shareholders (Archived) IT-503 Exploration and development shares (Archived) IT-505 Mortgage foreclosures and conditional sales repossessions (Archived) IT-507R Small Business Development Bonds and Small Business Bonds (Archived) IT-517R Pension Tax Credit (Archived) IT-520 (consol.) ...
Old website (cra-arc.gc.ca)

Arbitration Board Operating Guidelines - Canada - United States

Upon Termination of the Arbitration Proceedings At the termination of the arbitration proceedings each Board Member must immediately destroy all documents or other information received in connection with the proceedings. ...
Old website (cra-arc.gc.ca)

How to participate in the Home Buyers' Plan (HBP)

You may hear a beep and experience a normal connection delay. If you become a non-resident after a qualifying home is bought or built, you cannot cancel your participation in the HBP. ...
Old website (cra-arc.gc.ca)

Supervisory In-Basket exercise (C-101)

Make sure that the scorer can clearly see that you have made the connection either by paper clipping the items together or by indicating on one of the items that this refers to the other item. ...
Old website (cra-arc.gc.ca)

Imported Services and Intangible Property (GST 300-9)

" Act " means the Excise Tax Act as amended by Bill C-62; " calendar quarter " means a period of three months beginning on the first day of January, April, July or October in each calendar year; " Canada " (a) «Canada» includes: (i) the sea bed and subsoil of the submarine areas adjacent to the coasts of Canada in respect of which the government of Canada or of a province may grant a right, licence or privilege to explore for or- exploit any minerals; and (ii) the seas and airspace above the submarine areas referred to in paragraph (i) in respect of any activities carried on in connection with the exploration for or exploitation of minerals; (b) in respect of imports, Canada has the meaning assigned by the Customs Act; " commercial activity " means (a) any business carried on by a person; (b) any adventure or concern of a person in the nature of trade; and (c) any activity engaged in by a person that involves the supply of real property or of a right or interest in respect of real property by that person; but does not include (d) any activity engaged in by a person to the extent that it involves the making of an exempt supply by the person; (e) any activity engaged in by an individual without a reasonable expectation of profit; or (f) the performance of any duty or activity in relation to an office or employment; " consideration " may be money, a thing, a service, forbearance in the exercise of a right or anything else which induces the supplier to make the supply. ...
Old website (cra-arc.gc.ca)

100% Rebate for Exports by a Charity or a Public Institution

It expends the following amounts in Ontario in connection with this project. ...
Old website (cra-arc.gc.ca)

Privacy Impact Assessment (PIA) summary – Scientific Research and Experimental Development (SR&ED) Incentive Program (Enhanced Expenditures Claim Form T661) - Scientific Research and Experimental Development Directorate, Compliance Programs Branch

Risk to privacy: No G) Personal information transmission The personal information is used in a system that has connections to at least one other system. ...

Pages