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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 treatment of expenses related to the operation of devices listed in paragraph 118.2(2)(i) are now discussed in ¶1.74, as the comments apply to operating costs for all devices listed in paragraph 118.2(2)(i). ¶1.81 (formerly ¶45 of IT-519R2) is expanded to provide the CRA’s view on the treatment of the costs of climate controlled storage space for the artificial kidney machine or supplies for the machine. ¶1.87 (formerly ¶49 of IT-519R2) is expanded to clarify the meaning of the phrase other products for purposes of paragraph 118.2(2)(i.1). ¶1.88 is added to refer readers to the discussion of subparagraph 118.2(2)(n)(i) to determine whether medical ointments used by a person in connection with products described in paragraph 118.2(2)(i.1), may be eligible medical expenses. ¶1.90 (formerly ¶51 of IT-519R2) is expanded to clarify that the cost of insulin, oxygen, liver extract injectible for pernicious anaemia or vitamin B12 for pernicious anaemia that are prescribed by a medical practitioner are also eligible medical expense under paragraph 118.2(2)(k). ¶1.91 is added to clarify that paragraph 118.2(2)(k) only covers the cost of insulin for persons with diabetes, but other costs incurred by these persons may be eligible medical expenses under other subsection of 118.2(2). ¶1.92 (formerly ¶52 of IT-519R2) is revised to refer readers to the CRA website for more information on expenses that may be eligible medical expenses under paragraph 118.2(2)(l). ¶1.93 (formerly ¶53) is revised to refer readers to the CRA website for information on calculating meal and vehicle expenses. ¶1.94- 1.96 (formerly ¶54 of IT-519R2) are expanded to reflect a legislative amendment made by S.C. 2001, c. 17, s. 95(1) which added paragraph 118.2(2)(I.21) to the Act, effective for the 2000 and subsequent tax years, and a legislative amendment made by S.C. 2006, c. 4, s. 62(3), which replaced the existing paragraphs 118.2(2)(l.2) and (l.21) with new paragraphs effective for expenses incurred after February 22, 2005. ¶1.97- 1.100 are added to provide additional guidance on the application of paragraphs 118.2(2)(l.2) and (l.21). ¶1.102 is added to reflect paragraph 118.2(2)(l.4) which was added to the Act by S.C. 1998, c. 19, s. 23(2), effective for the 1997 and subsequent tax years and the amendment to paragraph 118.2(2)(l.4) made by S.C. 2003, c. 15, s. 73(1), effective for the 2003 and subsequent tax years. ¶1.103 and ¶1.104 are added to reflect paragraph 118.2(2)(I.41) and (I.42) which were added to the Act by S.C. 2003, c. 15, s. 73(1), effective for the 2003 and subsequent tax years. ¶1.105 and ¶1.106 are added to reflect paragraphs 118.2(2)(I.43) and (I.44) and which were added to the Act by S.C. 2006, c. 4, s. 62(4), effective for the 2005 and subsequent tax years. ¶1.107 and ¶1.108 are added to reflect paragraphs 118.2(2)(I.5) and (I.6) which were added to the Act by S.C. 1998, c. 19, s. 23(2), effective for the 1997 and subsequent tax years. ¶1.109- 1.112 are added to reflect paragraph 118.2(2)(I.7) which was added to the Act by S.C. 1998, c. 19, s. 23(2), effective for the 1997 and subsequent tax years. ¶1.113 and ¶1.114 are added to reflect paragraph 118.2(2)(I.8) which was added to the Act by S.C. 1999, c. 22, s. 34(2), effective for the 1998 and subsequent tax years. ¶1.115 and ¶1.116 are added to reflect paragraph 118.2(2)(I.9) which was added to the Act by S.C. 2000, c. 19, s. 25(4), effective for the 1999 and subsequent tax years. ¶1.117 is added to reflect paragraph 118.2(2)(I.91) which was added to the Act by S.C. 2000, c. 19, s. 25(4), effective for the 1999 and subsequent tax years. ¶1.119- 1.121 are added to provide additional clarity. ¶1.122 (formerly the Appendix to IT-519R2) is revised to reflect a number of amendments that added paragraphs to the Regulation or amended existing paragraphs of the Regulation: paragraph 5700(c.3) was added by SOR/99-387, s. 1, applicable to the 1997 and subsequent tax years; paragraph 5700(w) was added by SOR/2001-4, applicable to the 1999 and subsequent tax years; paragraph 5700(w) was amended by SOR/2007-212, s. 3(3), applicable to the 2004 and subsequent tax years; paragraph 5700(i) was amended by SOR/2007-212, s. 3(1), applicable to expenses incurred for property acquired after February 22, 2005; paragraph 5700(l.1) was added by SOR/2007-212, s. 3(2), applicable to the 2005 and subsequent tax years; paragraphs 5700(x), (y), and (z) were added by SOR/2007-212, s. 3(4), applicable to the 2005 and subsequent tax years; paragraphs 5700(z.1), (z.2), (z.3), and (z.4) were added by 2009, c. 2, s. 109(1), applicable to the 2008 and subsequent tax years; and paragraph 5700(s.1) was added by 2012, c. 19, s. 18(1), applicable to expenses incurred after 2011. ...

Corporations may be associated because the same group of persons controls both corporations, but the members of this group do not act together and have no other connection to each other. ... Schedule 29, Payments to Non-Residents Complete Schedule 29 if the corporation paid or credited any of the following amounts to non-residents: royalties; rents; management fees/commissions; technical assistance fees; Footnote 2 research and development fees; interest; dividends; film acting payments: for a motion picture film; or for a film or videotape for use in connection with television; or other services. ...

You may hear a beep and experience a normal connection delay. Table of contents Is this guide for you? ... You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (holidays excluded) 9:00 a.m. to 5:00 p.m. ...

With the discovery of several cases of fraudulent receipting in the early 1960s, it became apparent that the Department faced significant accountability issues in connection with charitable donations and that it would need to act. ... The CRA recognizes that a number of charities do not have a high-speed Internet connection. ...

Services for which there are specific place of supply rules The general place of supply rules for services do not apply to the following supplies of services for which there are specific place of supply rules: personal services, services in relation to tangible personal property and real property, services that relate to a location-specific event, services rendered in connection with litigation, customs brokerage services, repairs, maintenance, cleaning, adjustments and alterations and photographic-related goods, services of a trustee in respect of a trust governed by an RRSP, RRIF, RESP, TFSA, or RDSP, premium rate telephone services, computer-related services and internet access, air navigation services; passenger transportation services, freight transportation services, postage and mail delivery services, and telecommunication services. ... In this case, the supply of the service (and of any property supplied in connection with it) or of the photographic-related good is made on the lands of a First Nation if the supplier delivers the property or the photographic-related good, as the case may be, on those lands to the recipient of the supply after the service or production of the photographic-related good is completed. ...

The charity has entered into a funding agreement with a provincial housing commission in connection with the facility under a provincial program to provide a middle option between home care and residential care. ... Supporting documentation An applicant must demonstrate that it meets the eligibility criteria for municipal designation in connection with at least one of its housing projects. ...

The charity has entered into a funding agreement with a provincial housing commission in connection with the facility under a provincial program to provide a middle option between home care and residential care. ... Supporting documentation An applicant must demonstrate that it meets the eligibility criteria for municipal designation in connection with at least one of its housing projects. ...

It’s a work location where employees, in connection with their duties, file reports, receive instructions or employment information, or perform other employment-related duties. ... These clearly marked emergency-response or emergency-medical vehicles must be used in connection with or in the course of an individual’s office or employment with a fire department, the police or an ambulance service. ...

The Report on the Charities Program is a new way for us to strengthen these connections. ... For example, it: is updating its webpages to ensure all information is easier to understand and reflects the online behaviour of users developed a self-assessment tool to help applicants make an informed decision about whether registration is right for them developed electronic tools to make it easier for the public to request information about charities from the Directorate, such as a charities listings request form a request form for registered charity information Participating and consulting The Directorate values its connection with charitable sector stakeholders. ...