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There was also concern about the subjective nature of these terms, that interpretations are often in conflict between advisors (tax, legal etc…) as wall as between different CRA officials who are responsible to decide if an argument is well-reasoned or the connection to the charity’s purpose. ...

For example, any provincial tax credit allowed in connection with the Canadian film or video production is considered assistance. ...

Consequently, the confidentiality provisions of the Act limit our rights and powers to use and disclose information submitted in connection with an APA request or submission. ... Consequently, the confidentiality provisions of the Act and the Convention limit the rights and powers of the CCRA to use and disclose information submitted in connection with an APA. ...

Under proposed changes, for property acquired for use after March 21, 2016, that has not been used or acquired for use before March 22, 2016: EVCSs set up to supply more than 10 kilowatts of continuous power and certain electrical equipment used primarily in connection with such an EVCS will be eligible for inclusion in class 43.1. This class allows for a 30% declining balance CCA rate; EVCSs set up to supply at least 90 kilowatts of continuous power and certain electrical equipment used primarily in connection with such an EVCS will be eligible for inclusion in class 43.2. ...

Definitions Advantage  – an advantage is any benefit, loan or debt that depends on the existence of the TFSA, other than: TFSA distributions; administrative or investment services in connection with a TFSA; loans on arm's length terms; payments or allocations (such as bonus interest to a TFSA by the issuer; or a benefit provided under an incentive program that is offered to a broad class of persons in a normal commercial or investment context and not established mainly for tax purposes. An advantage includes any benefit that is an increase in the total fair market value (FMV) of the property held in connection with the TFSA that can reasonably be considered attributable, directly or indirectly, to one of the following: a transaction or event (or a series of transactions or events) that would not have occurred in a normal commercial or investment context where parties deal with each other at arm's length and act prudently, knowledgeably, and willingly with each other, and one of the main purposes of which is to enable the holder (or another person or partnership) to benefit from the tax-exempt status of the TFSA; a payment received in substitution for either: a payment for services provided by the holder (or another person not at arm's length with the holder); or a payment of a return on investment or proceeds of dispositions for property held outside of the TFSA by the holder or a person not dealing at arm's length with the holder; a swap transaction; or specified non-qualified investment income that has not been distributed from the TFSA within 90 days of the holder receiving a notice from CRA requiring them to remove the amount from the TFSA. ...

If your spouse or common-law partner carried on a business in 2015 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2015 has to be filed on or before June 15, 2016. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

Definitions Advantage – an advantage is any benefit, loan or debt that depends on the existence of the TFSA, other than: TFSA distributions; administrative or investment services in connection with the TFSA; loans on arm's length terms; payments or allocations (such as bonus interest) to the TFSA by the issuer; or a benefit provided under an incentive program that is offered to a broad class of persons in a normal commercial or investment context and not established mainly for tax purposes. An advantage includes any benefit that is an increase in the total fair market value (FMV) of the property held in connection with the TFSA that can reasonably be considered attributable, directly or indirectly, to one of the following: a transaction or event (or a series of transactions or events) that would not have occurred in a normal commercial or investment context where parties deal with each other at arm's length and act prudently, knowledgeably, and willingly with each other, and one of the main purposes of which is to enable the holder (or another person or partnership) to benefit from the tax-exempt status of the TFSA; a payment received in substitution for either: a payment for services provided by the holder (or another person not at arm's length with the holder); or a payment of a return on investment or proceeds of dispositions for property held outside of the TFSA by the holder or a person not dealing at arm's length with the holder; a swap transaction; or specified non-qualified investment income that has not been distributed from the TFSA within 90 days of the holder receiving a notice from CRA requiring them to remove the amount from the TFSA. ...

If 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 return for 2016 has to be filed on or before June 15, 2017. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

The CRA is exposed to credit risk, liquidity risk and market risk in connection with its financial instruments. ...

The CRA is exposed to credit risk, liquidity risk and market risk in connection with its financial instruments. ...