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You may hear a beep and experience a normal connection delay. La version française de ce guide est intitulée NR4 – Retenue d’impôt des non‑résidents, versements et déclaration. ... You may hear a beep and experience a normal connection delay. Direct deposit Direct deposit is a fast, convenient, reliable, and secure way to get your CRA payments directly into your account at a financial institution in Canada. ... You may hear a beep and experience a normal connection delay. Electronic mailing lists We can notify you by email when new information on a subject of interest to you is available on our website. ...

Definitions Advantage – an advantage is any benefit, loan or debt that depends on the existence of the TFSA, other than: TFSA distributions; administrative or investment services in connection with a TFSA; loans on arm's length terms; payments or allocations (such as bonus interest) to the 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. ... 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 survivor can be named in the deceased holder's will as a successor holder to a TFSA, if the provisions of the will state that the successor holder acquires all of the holder's rights including the unconditional right to revoke any beneficiary designation, or similar direction imposed by the deceased holder under the arrangement or relating to property held in connection with the arrangement. ...

Advantage – an advantage is any benefit, loan or debt that depends on the existence of the TFSA, other than: TFSA distributions; administrative or investment services in connection with a TFSA; loans on arm's length terms; payments or allocations (such as bonus interest) to the 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. ... 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 survivor can be named in the deceased holder's will as a successor holder to a TFSA, if the provisions of the will state that the successor holder acquires all of the holder's rights including the unconditional right to revoke any beneficiary designation, or similar direction imposed by the deceased holder under the arrangement or relating to property held in connection with the arrangement. ...

You may hear a beep and experience a normal connection delay. La version française de ce guide est intitulée NR4 – Retenue d’impôt des non‑résidents, versements et déclaration. ... You may hear a beep and experience a normal connection delay. Direct deposit Direct deposit is a fast, convenient, reliable, and secure way to get your CRA payments directly into your account at a financial institution in Canada. ... You may hear a beep and experience a normal connection delay. Electronic mailing lists We can notify you by email when new information on a subject of interest to you is available on our website. ...

After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay. ... You may hear a beep and experience a normal connection delay. Direct deposit Direct deposit is a fast, convenient, and secure way to get your CRA payments directly into your account at a financial institution in Canada. ...

An address of the recipient obtained by a supplier is only relevant for purposes of General Rule 2 (and General Rule 3) if it is obtained in the ordinary course of the supplier's business practices in connection with the supply. ... An address of the recipient obtained by a supplier in the ordinary course of business could therefore include any of the following: an address of the recipient from which the supplier is hired in connection with a supply pursuant to an agreement for the supply (the contracting address) an address of the recipient that the supplier deals with in connection with a supply a billing address of the recipient in connection with a supply 44. ... If the contracting address of the recipient is not obtained, the address most closely connected with the supply would be the address of the recipient that the supplier has the most contact with and that the supplier mostly uses in connection with the supply. ...

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ... After your call is accepted by an automated response, you may hear a beep and notice a normal connection delayThis service operates in Eastern Standard Time and is open Monday to Friday from 7:30 am to 8:00 pm Direct deposit Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly in your account at a financial institution in Canada. ...

Please note that you may hear a beep and experience a normal connection delay). ... However, you have to include lump sum amounts that represent contributions you made to another RRSP during the 89 day period just before your withdrawal, and that were transferred to the RRSP indicated on line 1; the excess amount that you withdrew from your RRSPs in connection with the certification of a provisional past service pension adjustment, that you re contributed to this RRSP in the 89 day period just before your withdrawal, and for which you claim or will claim a deduction; an amount you contributed to this RRSP that was refunded to you as an unused amount (if you have filled out Form T3012A, Tax Deduction Waiver on the Refund of Your Unused RRSP Contributions); or amounts you contributed as a repayment or cancellation payment to your RRSP under the Home Buyers’ Plan. ... However, you have to include lump sum amounts that represent contributions that your spouse or common law partner made to another RRSP during the 89 day period just before your spouse’s or common law partner’s withdrawal, and that he or she transferred to the RRSP indicated on line 5; the excess amount that your spouse or common law partner withdrew from their RRSPs in connection with the certification of a provisional past service pension adjustment, that your spouse or common law partner re contributed to this RRSP in the 89 day period just before their withdrawal, and for which your spouse or common law partner claims or will claim a deduction; an amount you or your spouse or common law partner contributed to this RRSP that was refunded to you or your spouse or common law partner as an unused amount (if you or your spouse or common law partner have filled out Form T3012A, Tax Deduction Waiver on the Refund of Your Unused RRSP Contributions); or amounts your spouse or common law partner contributed as a repayment or cancellation payment to their RRSP or PRPP or both under the Home Buyers’ Plan. ...

Please note that you may hear a beep and experience a normal connection delay). ... However, you have to include lump sum amounts that represent contributions you made to another RRSP during the 89 day period just before your withdrawal, and that were transferred to the RRSP indicated on line 1; the excess amount that you withdrew from your RRSPs in connection with the certification of a provisional past service pension adjustment, that you re contributed to this RRSP in the 89 day period just before your withdrawal, and for which you claim or will claim a deduction; an amount you contributed to this RRSP that was refunded to you as an unused amount (if you have filled out Form T3012A, Tax Deduction Waiver on the Refund of Your Unused RRSP Contributions); or amounts you contributed as a repayment or cancellation payment to your RRSP under the Home Buyers’ Plan. ... However, you have to include lump sum amounts that represent contributions that your spouse or common law partner made to another RRSP during the 89 day period just before your spouse’s or common law partner’s withdrawal, and that he or she transferred to the RRSP indicated on line 5; the excess amount that your spouse or common law partner withdrew from their RRSPs in connection with the certification of a provisional past service pension adjustment, that your spouse or common law partner re contributed to this RRSP in the 89 day period just before their withdrawal, and for which your spouse or common law partner claims or will claim a deduction; an amount you or your spouse or common law partner contributed to this RRSP that was refunded to you or your spouse or common law partner as an unused amount (if you or your spouse or common law partner have filled out Form T3012A, Tax Deduction Waiver on the Refund of Your Unused RRSP Contributions); or amounts your spouse or common law partner contributed as a repayment or cancellation payment to their RRSP or PRPP or both under the Home Buyers’ Plan. ...

In connection with this use, the purpose test will be met if the borrowed money replaces capital (contributed capital or accumulated profits) that was being used for eligible purposes that would have qualified for interest deductibility had the capital been borrowed money. 1.49 Contributed capital generally refers to funds provided by a corporation’s shareholders to commence, or otherwise further, the carrying on of its business. ... In connection with this use, the purpose test will be met if the borrowed money replaces accumulated profits of a corporation that have been retained and used for eligible purposes. ... The nature of the security provided in connection with borrowed money, or an amount payable for property acquired, has no impact on the tests for interest deductibility. ...