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Footnote 35 There is a sufficiently close connection between the reasonable private benefit lawyers enjoy and the achievement of the charitable purpose. ... In addition, the expert should be independent, that is, able to speak objectively about the research and have no material interest or family connection with either the organization with the charitable purpose that is either funding or undertaking the research or any commercial sponsor of the research. ... Both cases turned on the lack of a credible connection between the student unions' educational purpose in support of university students and their advocacy activities. ...

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...

You may hear a beep and experience a normal connection delay. Canada-U.S. commuters – For 2009 and later years, a resident of Canada who works in the U.S. ... You may hear a beep and experience a normal connection delay). For more information on residency, see Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status. ... You may hear a beep and experience a normal connection delay). For more information concerning PAs, see Guide T4084, Pension Adjustment Guide. ...

You may hear a beep and experience a normal connection delay. Canada-U.S. commuters – For 2009 and later years, a resident of Canada who works in the U.S. ... You may hear a beep and experience a normal connection delay). For more information on residency, see. ... You may hear a beep and experience a normal connection delay). For more information concerning PAs, see Guide T4084, Pension Adjustment Guide. ...

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. ... Self-employed persons- If you or your spouse or common-law partner carried on a business in Canada in 2016 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2016 has to be filed on or before June 15, 2017. ... 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). ...

In practice, if an applicant organization sufficiently demonstrates that the organization's purposes fall within one of the first three categories, or establishes a connection with a previously recognized purpose under the fourth category, CRA examiners will likely conclude that a benefit exists. ... A private benefit will be found when the beneficiaries of the organization's services are defined solely by some personal connection, such as family relationships or common employment; or another connection unrelated to the organization's purpose, such as colour of hair or membership in a group unrelated to the need served. 48 4. ... When dealing with an applicant that proposes to restrict the benefits to a certain segment of the community, or focus the service delivery on a specific group but be open to the public, examiners will generally consider one or more of the following factors to varying degrees of importance (depending on the circumstances) when they determine if the restriction is justifiable: the logical connection between the restriction and the benefit provided whether the restriction precludes the delivery of services to some individuals or parts of the community that also have the identified need whether the services provided are irrelevant to excluded persons whether the organization is particularly expert in the proposed service for the proposed restriction whether the restriction can be supported by evidence of service being more effective if targeted (needs assessment / social science research) whether the restriction arises from an intention to use resources to address a specific acute disadvantage or need identified with a particular group or a particular region the restriction is due, in part, to financial considerations and there is willingness to lift the restriction if the organization becomes better-resourced over time, or a provision of referral to other organizations that offer equivalent or more suitable services Examples Evidence supporting a need for separate services for men and women for rehabilitation centres for substance abuse will be sufficient to support a restriction in favour of separate rehabilitation facilities An organization that provides settlement services for refugees—but is also directed at a particular community, which in particular offers such services in the languages of that particular community and targets specific issues that are unique to that community—may be considered charitable providing adequate proof of need is established In some circumstances, the CRA may allow an organization that is, in all respects, open and accessible to the public at large, to provide or focus services, of interest only to a narrower community. ...

Relate means to show a logical or causal connection between; to have relationship or connection (between two things). ... In this context, the phrase "in respect of" has been held by the courts to imply a connection between the loss of employment and the subsequent receipt, where the primary purpose of the receipt was to compensate for the loss of employment. The following two questions were set out by the courts to determine whether a connection exists for purposes of a retiring allowance: If it were not for the loss of employment, would the amount have been received? ...

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. ... Self-employed persons- If you or your spouse or common-law partner carried on a business in Canada in 2016 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2016 has to be filed on or before June 15, 2017. ... 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. Unless otherwise stated, all legislative references are to the Income Tax Act and the Income Tax Regulations. ... Self-employed persons – If you or your spouse or common-law partner carried on a business in Canada in 2019 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2019 has to be filed on or before June 15, 2020. ... 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. La version française de ce guide est intitulée Les étudiants et l’impôt. ... After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay. ... Chart to calculate the portion of the award that must be included in income If you received scholarships, fellowships, or bursaries in the taxation year in connection with your part-time enrolment in an educational program, this chart will help you calculate the amount of scholarship, fellowship and bursary income to be included on line13010 of your Income Tax and Benefit Return. ...