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If a longer stop is required, it is the responsibility of the supplier or travel agency to demonstrate that the length of the stop is for connection purposes only. ... When a transfer to another conveyance is required to complete the continuous journey, a period of 24 hours is considered reasonable within which to make the connection. If a longer stop is required, the supplier or the travel agency must demonstrate that the length of the stop is for connection purposes only. ...

You may provide an allowance or a reimbursement to your employee to compensate for use of their automobile or motor vehicle in connection with or in the course of their office or employment duties. ... The amount based on a flat-rate paid for travel inside the district is taxable, since it is not based solely on the number of kilometres for which the vehicle is used in connection with the employment. ... In this example, the accountable advance is not taxable to your employee because all of the following were true of the expenses incurred: In connection with the employee’s employment Were all supported by receipts The employee returned any remaining amount of the advance they did not spend Taxable situation If you provide an accountable advance to cover the expenses your employee will incur for using their own vehicle in the course of or in connection with your employee’s employment which does not meet all the conditions above, the advance is taxable. ...

The same applies in connection with any client trust account held by a lawyer in trust for a single client in connection with legal services if the above-referenced conditions are satisfied and the lawyer’s actions in connection with the opening, use and management of the account are regulated by a law society in Canada. ... TIN is a mandatory reporting element in connection with any new account that is a U.S. reportable account. ... However, there is a phase-in period in connection with preexisting accounts. ...

The fact that the employment is performed by an employee in connection with two or more separate contracts of the specified employer does not, in itself, affect eligibility to claim the OETC. ... The duties performed by an individual outside Canada during a qualifying period in connection with a qualifying activity of a specified employer (qualifying duties) are compared to all of the duties that the individual performed for that employer during that same period. ... When the aggregate of the employment duties performed outside Canada in connection with ineligible activities and those performed in Canada in connection with any activity represent more than 10% of all the employment duties, the individual will not meet the "all or substantially all" test. ¶ 4. ...

The fact that the employment is performed by an employee in connection with two or more separate contracts of the specified employer does not, in itself, affect eligibility to claim the OETC. ... The duties performed by an individual outside Canada during a qualifying period in connection with a qualifying activity of a specified employer (qualifying duties) are compared to all of the duties that the individual performed for that employer during that same period. ... When the aggregate of the employment duties performed outside Canada in connection with ineligible activities and those performed in Canada in connection with any activity represent more than 10% of all the employment duties, the individual will not meet the "all or substantially all" test. ¶ 4. ...

The fact that the employment is performed by an employee in connection with two or more separate contracts of the specified employer does not, in itself, affect eligibility to claim the OETC. ... The duties performed by an individual outside Canada during a qualifying period in connection with a qualifying activity of a specified employer (qualifying duties) are compared to all of the duties that the individual performed for that employer during that same period. ... When the aggregate of the employment duties performed outside Canada in connection with ineligible activities and those performed in Canada in connection with any activity represent more than 10% of all the employment duties, the individual will not meet the "all or substantially all" test. ¶ 4. ...

Examples of such transactions are the sale of a franchise or licence for an unlimited period, the sale of goodwill in connection with a business, the outright sale of a process and the sale of certain rights. ... Subparagraph 14(5)(a)(iv) has a "mirror image test" to determine whether an amount which a taxpayer has received or may become entitled to receive in connection with a business as a result of a disposition of property, is proceeds from the disposition of EC property resulting in an EC amount. ... In other words, a taxpayer disposing of property in connection with a business looks in the mirror to see whether, if the taxpayer were instead purchasing the property, its cost would qualify as an EC expenditure of the taxpayer for the same business. ...

Examples of such transactions are the sale of a franchise or licence for an unlimited period, the sale of goodwill in connection with a business, the outright sale of a process and the sale of certain rights. ... Subparagraph 14(5)(a)(iv) has a "mirror image test" to determine whether an amount which a taxpayer has received or may become entitled to receive in connection with a business as a result of a disposition of property, is proceeds from the disposition of EC property resulting in an EC amount. ... In other words, a taxpayer disposing of property in connection with a business looks in the mirror to see whether, if the taxpayer were instead purchasing the property, its cost would qualify as an EC expenditure of the taxpayer for the same business. ...