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Archived CRA website

ARCHIVED - Expenditures on Research and for Business Expansion

In this latter case, architectural, engineering and other expenses relating to the proposed creation or acquisition of a specific capital asset are eligible capital expenditures (as defined in paragraph 14(5)(b)) for which an allowance is permitted by virtue of paragraph 20(1)(b) of the Act, provided that the expenses are incurred in connection with a business carried on by the taxpayer. ... Whether the asset is acquired or not, there may be some expenditures in connection therewith that are specifically deductible under the provisions of the Act. ...
Old website (cra-arc.gc.ca)

Chapter History - S4-F5-C1: Share for Share Exchange

However, these sections now appear in the Table of contents for easy access; the statement that folios are only available in electronic format has been moved to the end of the Application section; and the words “as promulgated under the Act” in connection with the Income Tax Regulations have been removed from the Application section, in the interest of using plain language. The following specific changes have been made to this Chapter: ¶1.6(f) has been revised to include a reference to paragraph 85.1(2)(c). ¶1.11 has been revised to remove the word “reporting” in connection with the section 116 requirements to better reflect the legislation. ¶1.4, 1.11, 1.14 and 1.15 of the French Chapter only have been revised to improve readability. ...
Scraped CRA Website

ARCHIVED - Expenditures on Research and for Business Expansion

In this latter case, architectural, engineering and other expenses relating to the proposed creation or acquisition of a specific capital asset are eligible capital expenditures (as defined in paragraph 14(5)(b)) for which an allowance is permitted by virtue of paragraph 20(1)(b) of the Act, provided that the expenses are incurred in connection with a business carried on by the taxpayer. ... Whether the asset is acquired or not, there may be some expenditures in connection therewith that are specifically deductible under the provisions of the Act. ...
Scraped CRA Website

Meaning of 'Canada' For Purposes of Division II Tax

In addition to the above, subsection 123(2) of the Excise Tax Act states that "Canada" includes: (a) 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 (b) the seas and airspace above the submarine areas referred to in paragraph (a) in respect of any activities carried on in connection with the exploration for or exploitation of minerals. ... Subsection 123(2) refers to certain activities carried out in connection with the exploration for or exploitation of minerals, and not for activities related to fishing or fish processing. ...
Current CRA website

Examples of uncommon employment situations where the guidelines do not apply

The agency resides on a reserve, but has no tangible connection to the reserve except the fact that its head office is located on the reserve. ... Since there is no connection between Kelly’s employer, the employee-placement/leasing agency, and the reserve, Guideline 2 does not apply. ...
GST/HST Ruling

15 January 2015 GST/HST Ruling 151911R - – […][Application of the GST/HST to the Sale of Real Property]

You state that other expenses incurred (such as legal fees for professional services in connection with the lease, travel expenses between her residence and the Property to check up on the Property, etc.) were not reported for income tax purposes because your client was of the view that she was not operating a business and, if these expenses had been reported, they would have had little impact on her personal tax return as she had no meaningful sources of income. ... A fee of $[…] for professional services rendered in connection with this HST matter was incurred by your client in [yyyy]. * The Property was capital property of your client and the co-owner. ...
GST/HST Interpretation

26 April 1996 GST/HST Interpretation 11650-10[1] - Clarification of the 6/106ths Factor for Claiming Input Tax Credits

., purchases of goods and services, credit card fees, etc.) made in connection with the corporate card issued to the card member; to read: 1. there must be one or more written agreements stating that the card member is solely or jointly and severally liable with the company for the payment of all charges (e.g., purchases of goods and services, credit card fees, etc.) made in connection with the corporate card issued to the card member. ...
GST/HST Ruling

20 November 1998 GST/HST Ruling HQR0000159 - Application of the GST/HST to the Transfer of Bridge Liability

In consideration of the Assumption of the Bridge Liability by XXXXX agreed to transfer lands to XXXXX to meet the XXXXX needs in connection with the reparation of the Bridges and related work. ... Interests to be conveyed to XXXXX agreed to make a contribution of XXXXX to meet the XXXXX needs in connection with the Bridge Liability. ...
GST/HST Interpretation

22 December 1998 GST/HST Interpretation HQR0000858 - "Administrative Services"

The following guidelines will be applied by the Department to aid in the determination of whether the connection between the service and the TPP is sufficiently direct for the service to be "in respect of" the property for purposes of paragraph 7(e) of Part V of Schedule VI to the ETA: •   Was the service designed, developed or undertaken to fulfill or serve a particular need or requirement arising from or relating to the property? ... If some object comes between the service and the property, the connection becomes increasingly remote. ...
GST/HST Ruling

16 June 2000 GST/HST Ruling 8335/HQR0001941 - Application of GST/HST to a Cost Sharing Agreement

The Corporation of the Town XXXXX entered into a cost sharing agreement XXXXX XXXXX XXXXX in order to facilitate the future connection of XXXXX two Town roads. 2. ... Administration and Overhead XXXXX •   Upon award of the contract, XXXXX will provide the Town with the recommended bid prices for the Town's work and a summary of the submitted tenders XXXXX, and the Town shall accept its actual share in writing prior to commencement of construction. •   Prior to commencement of construction, the Town shall obtain all federal, provincial and other necessary approvals and clearances required for the Town's work. •   The Town shall indemnify and save harmless XXXXX from and against any claim, action, cause of action or liability for loss, damage, accident or injury in any manner arising due to, out of, from or in connection with the Town's design for the Town's work. •   The Town shall be responsible for any increased expenses of the Town's work incurred by XXXXX, including applicable surcharges and tax, which are attributed to any request of the Town to delete or add work, delays for which XXXXX is not responsible, or errors and/or discrepancies made in the design or contract documentation prepared by the Town. •   From time to time, XXXXX shall invoice the Town for the Town's share of the unpaid actual cost for the Town's work completed, including applicable surcharges. ...

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