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Position TAKEN: The marketing fees would be exempt from the 25% withholding tax to the extent that such fees are made for services performed by the taxpayer in connection with the sale of crude oil or the negotiation of a contract for the taxpayer. ... Rooke Section A/Assistant Director of Audit Peter Lee (613) 957-8977 Attention: Susan Clozza International Audit 943366 XXXXXXXXXX Further to our recent telephone conversation (Lee/Clozza), this is in reply to your memorandum of December 15, 1994 and to confirm that we are not able to comment on the reasonableness of the marketing fees paid by XXXXXXXXXX and on whether such fees were made exclusively for services performed in connection with the sale of crude oil and the negotiation of crude oil sales contracts. ... Accordingly, it is our view that the marketing fees would be exempt from the 25% withholding tax under subparagraph 212(1)(d)(iii) of the Act to the extent that such fees are made for services performed by XXXXXXXXXX in connection with the sale of crude oil or the negotiation of a contract for XXXXXXXXXX. ...

They import such meanings as "in relation to", "with reference to" or "in connection with". The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. ... Accordingly, in our view, the award is paid by an employer in connection with an employee's office or employment and should be included in the employee's income under paragraph 6(1)(a) of the Act. ...

The technical issue arises in connection with the attempted filing by the taxpayer of a waiver in respect of his 1985 income tax return.  ... In connection with the technical issue, we have been advised by the Department of Finance, Tax Policy and Legislation Branch, that the reference point in paragraph 152(4)(a) from which the waiver filing deadline is determined, is intended to be the date of issuance of either the original assessment or the original notification. ... In connection with the question of whether we would accept a late-filed election under subsection 110.4(2), we consulted with Assessing and Enquiries Directorate who advised us that even if the waiver in question was valid and    1985 return was open, it is not the Department's policy to accept requests to file a late-filed election pursuant to subsection 110.4(2) of the Act.  ...

This reduced standby charge is applicable provided the employee is required by the employer to use the automobile in connection with, or in the course of, the office or employment, and "all or substantially all" of the distance travelled by the automobile during the days in the year that it is available to the employee is in connection with, or in the course of, the office or employment. The Department considers the phrase "all or substantially all" to mean at least 90% of the distance travelled being in connection with, or in the course of, the office or employment. ...

We have reviewed the issue raised in your memo and are of the opinion that the sale of goodwill that occurred in connection with the sale and cessation of the taxpayer's entire business would not produce income that is considered to be active business income, although the matter is not free from doubt. ... Such an amount arising in connection with the sale of the business is thought to fall outside this phrase and thus is not considered to be ancillary to the activities involved in carrying on the business. ... Nor do we think that it is income "from a... business" (this phrase was discussed above in connection with subsection 14(1)). ...

This reduced standby charge is applicable provided the employee is required by the employer to use the automobile in connection with, or in the course of, the office or employment, and "all or substantially all" of the distance travelled by the automobile during the days in the year that it is available to the employee is in connection with, or in the course of, the office or employment. The Department considers the phrase "all or substantially all" to mean at least 90% of the distance travelled being in connection with, or in the course of, the office or employment. ...

The technical issue arises in connection with the attempted filing by the taxpayer of a waiver in respect of his 1985 income tax return. ... In connection with the technical issue, we have been advised by the Department of Finance, Tax Policy and Legislation Branch, that the reference point in paragraph 152(4)(a) from which the waiver filing deadline is determined, is intended to be the date of issuance of either the original assessment or the original notification. ... In connection with the question of whether we would accept a late-filed election under subsection 110.4(2), we consulted with Assessing and Enquiries Directorate who advised us that even if the waiver in question was valid and 19(1) 1985 return was open, it is not the Department's policy to accept requests to file a late-filed election pursuant to subsection 110.4(2) of the Act. ...

This position is based on the assumption that the signal is direct from the event being shown and is not based on some intermediate source such as a video tape; for example, the latter may occur when there is a delay of several seconds before being broadcast to viewers. 2) The Department considers pre-scripted programming to be subject to copyright in Canada and thus payments in respect thereof are exempt from withholding tax where they are in respect of the production or reproduction of any literary, dramatic, musical or artistic work and are not in respect of motion picture film or a film or videotape for use in connection with television broadcasting. Such royalty payments are subject to withholding tax however when they are in respect of motion picture film or a fil-m or videotape for use in connection with television broadcasting. 3. Instant replay of non-scripted or pre-scripted live programming is considered to be sourced in a videotape which is for use in connection with television broadcasting and is thus subject to withholding tax pursuant to 212(5) of the Act and Article XIII of the Treaty. 4. ...

This reduced standby charge is applicable provided the employee is required by the employer to use the automobile in connection with, or in the course of, the office or employment, and "all or substantially all" of the distance travelled by the automobile during the days in the year that it is available to the employee is in connection with, or in the course of, the office or employment. The Department considers the phrase "all or substantially all" to mean at least 90% of the distance travelled being in connection with, or in the course of, the office or employment. ...

Accordingly, an individual who is not an employee, e.g. a self employed architect, is not eligible for the deduction form tax under this section. (2) The individual must have performed all or substantially all the duties of his employment in one or more countries other than Canada in connection with a contract under which the specified employer carried on business in such other country or countries with respect to any construction, installation, agricultural or engineering activity. ... The individual must have performed his duties of employment in the other country or countries in connection with the employer's contract. Thus, for example, individuals whose duties of employment are administrative office functions, e.g. bookkeeping, for their employer will be eligible if they are "in connection with" the performance by the employer of a contract of the kind described above. ...