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The Directorate will not provide any written comments in connection with a Pre-ruling Consultation. ... This consent will also apply to a supplemental ruling issued in connection with the initial Ruling. ... In making this request, we acknowledge and confirm our acceptance of the following terms: A Pre-ruling Consultation will only be considered in connection with a proposed transaction. ...

If for example, expenses are paid by a parent company on behalf of its subsidiary, in connection with the issuance of shares by its subsidiary, they are not deductible by the parent company under paragraph 20(1)(e). ... For expenses to qualify under paragraph 20(1)(e), in connection with the issuance or sale of shares, it is not necessary for the taxpayer to obtain additional capital by the issuance or sale of shares. ... When a corporation, partnership, or syndicate enters into a transaction described in ¶ 2(a), the expenses listed below would be deductible under subparagraph 20(1)(e)(i) in computing income for the year in which they are incurred: (a) legal fees in connection with the preparation and approval of a prospectus pertinent to the issuance or sale of shares, units, or interests; (b) accounting or auditing fees in connection with the preparation of reports on financial statements and statistical data for inclusion in, or for presentation with, the prospectus; (c) the cost of printing the prospectus, new share, unit, or interest certificates, etc; (d) registrars' or transfer agents' fees; and (e) filing fees charged by any public regulatory body which requires the filing of a prospectus for acceptance. ¶ 17. ...

However, there must be a direct connection between the supplies acquired and the activities engaged in by the person. ... Under subparagraph 6(1)(b)(v), (vi), (vii) or (vii.1) of the ITA, the following allowances are excluded from an income from office or employment: reasonable allowances for travel expenses received by an employee from the employer in connection with the selling of property or negotiating of contracts for the employee’s employer; reasonable allowances received by a minister or clergyman in charge of or ministering to a diocese, parish or congregation for expenses for transportation incident to the discharge of the duties of that office or employment; reasonable allowances for travel expenses (other than allowances for the use of a motor vehicle) received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling away from the municipality where the employer’s establishment at which the employee ordinarily worked or to which the employee ordinarily reported was located, and the metropolitan area, if there is one, where that establishment was located, in the performance of the duties of the employee’s office or employment; and reasonable allowances for the use of a motor vehicle received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling in the performance of the duties of the office or employment. ... Under subparagraphs 6(1)(b)(x) and (xi) of the ITA, an allowance paid to an employee for the use of a motor vehicle in connection with the activities of the employer is considered to be reasonable only if the following conditions apply: the allowance is based only on the number of kilometres driven in a year in connection with, or in the course of, an office or employment; the rate per kilometre is reasonable; and the employee is not reimbursed for expenses related to the same use of the motor vehicle, other than a reimbursement for supplemental business insurance, toll or ferry charges, not already included in the allowance. ...

Administratively, it is interpreted to mean that admittance to a formal meeting or assembly is restricted to members of an organization or a targeted audience of the public having a particular interest in, or special connection with, the event. ... The distinction is important for determining which legislative provisions apply to supplies made or acquired in connection with the convention. ... Consequently, if the other conditions for claiming a rebate under section 252.3 are met, the exhibitor may claim a rebate in respect of the GST/HST paid on supplies used exclusively in connection with a convention. ...

Administratively, it is interpreted to mean that admittance to a formal meeting or assembly is restricted to members of an organization or a targeted audience of the public having a particular interest in, or special connection with, the event. ... The distinction is important for determining which legislative provisions apply to supplies made or acquired in connection with the convention. ... Consequently, if the other conditions for claiming a rebate under section 252.3 are met, the exhibitor may claim a rebate in respect of the GST/HST paid on supplies used exclusively in connection with a convention. ...

Administratively, it is interpreted to mean that admittance to a formal meeting or assembly is restricted to members of an organization or a targeted audience of the public having a particular interest in, or special connection with, the event. ... The distinction is important for determining which legislative provisions apply to supplies made or acquired in connection with the convention. ... Consequently, if the other conditions for claiming a rebate under section 252.3 are met, the exhibitor may claim a rebate in respect of the GST/HST paid on supplies used exclusively in connection with a convention. ...

Your employee is eligible for the reduced standby charge if all of the following conditions apply: Condition 1: You required your employee to use the automobile in connection with or in the course of an office or employment If you did not require your employee to use the automobile as part of duties of an office or employment, your employee is not eligible for the reduced standby charge. ... Judith was required to use the automobile in connection with her employment and is also allowed to use the automobile for personal driving. ... Judith was required to use the automobile in connection with her employment. ...

Definitions for TFSA Advantage An advantage is any, benefit, loan or debt that depends on the existence of a TFSA, other than: TFSA distributions; administrative or investment services in connection with a TFSA; loan's 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; 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 payment of a return on investment or proceeds of disposition 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.  ... Exempt contribution A contribution made during the rollover period and designated as exempt by the survivor in prescribed form in connection with a payment received from the deceased holder's TFSA. ...

A farmer using the cash method who ceased to reside in Canada, and whose inventory from a farming business ceased to be used in connection with a business carried on in Canada, at a particular time after July 13, 1990 will be required by virtue of subsection 28(4.1) to include the fair market value of such inventory in income at that particular time. ... A farmer using the cash method to compute income from a farming business may elect to roll over inventory owned in connection with the farming business to a corporation under subsection 85(1). Where such a farmer disposes of inventory owned in connection with that business to the corporation, paragraph 85(1)(c.2) will apply for dispositions occurring after July 13, 1990. ...

G) Personal information transmission The personal information is used in system that has connections to at least one other system. ... Strict filtering of external network connections, application filtering and architecture restrictions prevent external connection to these systems. ...