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A return of all or a portion of members’ DB contributions (plus reasonable interest) made to the provision in connection with a plan amendment that also reduces future member required contributions to the DB provision. ... The payment of MP property, approved by the Minister, in connection with a waiver provided under subsection 8506(2.1) of the Regulations. ... In addition, an RPP may provide for the payment of all reasonable administrative, investment, and similar expenses incurred in connection with the plan. ...

Paragraph 18(1)(l) will not apply to deny an outlay or expense in connection with a vessel essential to the business operations, "all or substantially all" the use of which is for business purposes. ... However, for this purpose, "lodge" is generally considered to mean an inn or resort hotel, particularly one that is a centre for recreational activities, as well as a dwelling occupied on a seasonal basis in connection with particular activities, such as hunting or fishing. ... As indicated in ¶ 2 above, paragraph 18(1)(l) will not apply to deny an outlay or expense in connection with a property, described in subparagraph 18(1)(l)(i), essential to the business operations, if "all or substantially all" of its use is for business purposes. ...

You may hear a beep and experience a normal connection delay. Unless otherwise noted, all legislative references are to the Income Tax Act and the Income Tax Regulations. ... You may hear a beep and experience a normal connection delay. Tax Information Phone Service (TIPS) For personal and general tax information by telephone, use our automated service, TIPS, by calling 1-800-267-6999 (calls from Canada and the United States). ... You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (except holidays) 9:00 a.m. to 5:00 p.m., (Eastern time) Extended hours of service From February 13 to May 1, 2017, except Easter weekend From 9:00 a.m. to 9:00 p.m., Eastern time, on weekdays From 9:00 a.m. to 5:00 p.m., Eastern time, on Saturdays Fax number: 1-613-941-2505 By mail International and Ottawa Tax Services Office Post Office Box 9769, Station T Ottawa ON K1G 3Y4 CANADA Date modified: 2017-01-04 ...

You may hear a beep and experience a normal connection delay. Unless otherwise noted, all legislative references are to the Income Tax Act and the Income Tax Regulations. ... You may hear a beep and experience a normal connection delay. Tax Information Phone Service (TIPS) For personal and general tax information by telephone, use our automated service, TIPS, by calling 1-800-267-6999 (calls from Canada and the United States). ... You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (except holidays) 9:00 a.m. to 5:00 p.m., (Eastern time) Extended hours of service From February 13 to May 1, 2017, except Easter weekend From 9:00 a.m. to 9:00 p.m., Eastern time, on weekdays From 9:00 a.m. to 5:00 p.m., Eastern time, on Saturdays Fax number: 1-613-941-2505 By mail International and Ottawa Tax Services Office Post Office Box 9769, Station T Ottawa ON K1G 3Y4 CANADA Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...

Paragraph 18(1)(l) will not apply to deny an outlay or expense in connection with a vessel essential to the business operations, "all or substantially all" the use of which is for business purposes. ... However, for this purpose, "lodge" is generally considered to mean an inn or resort hotel, particularly one that is a centre for recreational activities, as well as a dwelling occupied on a seasonal basis in connection with particular activities, such as hunting or fishing. ... As indicated in ¶ 2 above, paragraph 18(1)(l) will not apply to deny an outlay or expense in connection with a property, described in subparagraph 18(1)(l)(i), essential to the business operations, if "all or substantially all" of its use is for business purposes. ...

The above limitations on the deduction of carrying charges do not apply in connection with land that can reasonably be considered to have been used in the course of a business other than a land development business carried on in the year by the taxpayer, by virtue of paragraph 18(2)(c), or held primarily for the purpose of gaining or producing income of the taxpayer from the land for the year, by virtue of paragraph 18(2)(d). 2. ... Where the carrying charges incurred are in connection with land acquired as an adventure or concern in the nature of trade, see 12 below. ... (Utility service connection costs are covered in the current version of IT-452.) 14. ...

The adjustment cannot exceed the fair market value of the inventory owned in connection with the farming business at the end of the year less any mandatory inventory adjustment determined under paragraph 28(1)(c) (see 4 below). ... Inventory owned in connection with a farming business means a description of property the cost or value of which would have been relevant in computing a farmer's income from the farming business for a year if the income from the business had not been computed in accordance with the cash method. ... However, a mandatory inventory adjustment pursuant to paragraph 28(1)(c) must be included in computing income for a taxation year where both of the following conditions exist: (a) there is a loss from the farming business in the year computed in accordance with the cash method but without the optional inventory adjustment referred to in 3 above, and (b) there is inventory owned in connection with the farming business at the end of the year that had been purchased by the farmer (e.g. purchased supplies and livestock on hand). ...

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. ... These references are made in the Chapter in connection with the certification of an institution for purposes of subparagraph 118.5(1) (a) (ii). ... These references are made in the chapter in connection with the certification of an institution for purposes of subparagraph 118.5(1) (a) (ii). ...

You may hear a beep and experience a normal connection delay. Unless otherwise stated, all legislative references are to the Income Tax Act and the Income Tax Regulations. ... You may hear a beep and experience a normal connection delay Tax Information Phone Service (TIPS) For personal and general tax information by telephone, use our automated service, TIPS, by calling 1-800-267-6999 (calls from Canada and the United States). ... You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (except holidays) 9:00 a.m. to 5:00 p.m., (Eastern time) Extended hours of service From the end of February to the end of April 2020, except Easter weekend: From 9:00 a.m. to 9:00 p.m., Eastern time, on weekdays From 9:00 a.m. to 5:00 p.m., Eastern time, on Saturdays By mail If you are a non-resident of Canada, send us your 217 election and any related documents as follows: By mail- non-residents If your country of residence is: Tax Centre: Denmark France Netherlands United Kingdom United States Winnipeg Tax Centre Post Office Box 14001, Station Main Winnipeg MB R3C 3M3 From all other countries Sudbury Tax Centre 1050 Notre Dame Avenue Sudbury ON P3A 5C2 If you immigrated to Canada in 2019, send us your 217 election and any related documents as follows: By mail- province or area of ontario If you live in the following province or area of Ontario: Send your correspondence to: Alberta, British Columbia, Manitoba, Saskatchewan, Northwest Territories, Nunavut, Yukon Ontario: Belleville, Hamilton, Kingston, Kitchener, Waterloo, London, Ottawa, Peterborough, St. ...

A mining activity is defined in proposed subsection 188.2(1) to mean “an activity in respect of a cryptoasset that is validating transactions and adding them to the publicly distributed ledger on which the cryptoasset exists at a digital address; maintaining and permitting access to the publicly distributed ledger on which the cryptoasset exists at a digital address; or allowing computing resources to be used for the purpose of, or in connection with, performing activities described in paragraph (a) or (b) in respect of the cryptoasset.” ... Eligibility for ITCs Subject to the exclusion in proposed subsection 188.2(5), to the extent that a person acquires, imports or brings into a participating province property or a service for consumption, use or supply in the course of, or in connection with, mining activities of the person, the person is deemed to have acquired, imported or brought into the participating province, as the case may be, the property or service for consumption, use or supply otherwise than in the course of commercial activities of the person. ... In addition, if a person at any time consumes, uses or supplies property or a service in the course of, or in connection with, mining activities of the person, that consumption, use or supply is deemed to be otherwise than in the course of commercial activities of the person in accordance with proposed subsection 188.2(3). ...