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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); 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); 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. ...

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ... Exclusively, for the purposes of related convention supplies, means property or services used all or substantially all (90% or more) in connection with a convention. ... Related convention supplies are property or services bought exclusively for consumption, use, or supply in connection with a convention. ...

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ... Exclusively, for the purposes of related convention supplies, means property or services used all or substantially all (90% or more) in connection with a convention. ... Related convention supplies are property or services bought exclusively for consumption, use, or supply in connection with a convention. ...

Please note that you may hear a beep and experience a normal connection delay. ...

For example: The CRA continues to build and maintain a strong connection with the three federal government-wide Champions and Chairs Committees: Visible Minorities Champions and Chairs Committee; Persons with Disabilities Champions and Chairs Committee; and the Champions and Chairs Circle for Aboriginal Peoples. ... The CRA continues to build and maintain a strong connection with the three federal government-wide Champions and Chairs Committees: Visible Minorities Champions and Chairs Committee; Persons with Disabilities Champions and Chairs Committee; and the Champions and Chairs Circle for Aboriginal Peoples. ...

" Act " means the Excise Tax Act as amended by Bill C-62; " business " includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement, but does not include an office or employment; " Canada " i) "Canada" includes (a) the sea bed and subsoil of the submarine areas adjacent to the coasts of Canada in respect of which the government of Canada or of a province may grant a right, licence or privilege to explore for or exploit any minerals; and (b) the seas and airspace above the submarine areas referred to in paragraph (i) in respect of any activities carried on in connection with the exploration for or exploitation of minerals. ii) In respect of imports, "Canada" has the meaning assigned by the Customs Act; " commercial activity " means: (a) any business carried on by a person; (b) any adventure or concern of a person in the nature of trade; and (c) any activity engaged in by a person that involves the supply of real property or of a right or interest in respect of real property by that person; but does not include: (d) any activity engaged in by a person to the extent that it involves the making of an exempt supply by the person; (e) any activity engaged in by an individual without a reasonable expectation of profit; or (f) the performance of any duty or activity in relation to an office or employment; " Department " means the Department of National Revenue, Customs and Excise; " Deputy Minister " means the Deputy Minister of National Revenue for Customs and Excise; " excisable goods " means any goods on which a duty of excise is imposed under the Excise Act or would be imposed under that Act if the goods were manufactured or produced in Canada; " goods " has the same meaning as in the Customs Act; " import " means import into Canada; " input tax credit " means a credit claimed by a registrant for the Goods and Services Tax paid or payable on any property or service consumed, used or supplied in the course of a commercial activity; " Minister " means the Minister of National Revenue; " non-resident " means not resident in Canada; " officer ", for purposes of section 216 of the Act and any provision of the Customs Act applicable by reason of section 216 in respect of the administration of Division III of Part IX of the Act, means an officer within the meaning of section 2 of the Customs Act and includes an officer employed in the administration of Part IX of the Act; " person " means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind; " personal property " means property that is not real property; " prescribed " means (a) in the case of a form, the information to be given on a form or the manner of filing a form, prescribed by the Minister, and (b) in any other case, prescribed by regulation or determined in accordance with the rules prescribed by regulation; " property " means any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money; " recipient ", in respect of a supply, means the person who pays or agrees to pay consideration for the supply or, if no consideration is or is to be paid for the supply, the person to whom the supply is made; " registrant " means a person who is registered, or who is required to apply to be registered, under sections 240 and 241 of the Excise Tax Act; " release " has the same meaning as in the Customs Act; " service " means anything other than (a) property, (b) money, and (c) anything that is supplied to an employer by a person who is or agrees to become an officer or employee of the employer in the course of or in relation to the office or employment of that person; " small supplier ", at any time, means a person who is at that time a small supplier under section 148 of the Excise Tax Act; " supplier ", in respect of a supply, means the person making the supply; " supply " means, subject to sections 133 and 134 of the Excise Tax Ac t, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition; " tax " means the Goods and Services Tax payable under Part IX of the Excise Tax Act; " taxable supply " means a supply that is made in the course of a commercial activity but does not include an exempt supply; " zero-rated supply " means a supply included in Schedule VI to the Excise Tax Act. ... Regulations made under subsection 215(2) of the Act will provide for the following special valuation circumstances in connection with the imposition of the GST: (a) Temporary importations of goods enumerated in the following items contained in the Schedule to the Temporary Importations Regulations under the Customs Tariff (for a description of these items, refer to the Temporary Importations Regulations found in Customs Memorandum D8-1-1, Temporary Importations Regulations) will be subject to the GST on 1/60th of the value for duty for each month or part thereof that the item remains in Canada, plus any unremitted customs duty payable: (i) Items 4, 10, 13, 19, 28, 29, 34, 45 and 48 when imported by a non-resident; and (ii) Items 19, 22, 25, 37, 50, 51, 55 and 56 when imported by a resident or non-resident. ...

A “mobile home” is defined to be: a building, the manufacture and assembly of which is completed or substantially completed, that is equipped with complete plumbing, electrical and heating facilities and that is designed to be moved to a site for installation on a foundation and connection to service facilities and to be occupied as a place of residence, but does not include any travel trailer, motor home, camping trailer or other vehicle or trailer designed for recreational use. ... Prior to April 24, 1996, a mobile home was a unit that was: Criteria not less than three metres wide and eight metres long; equipped with complete plumbing, electrical and heating facilities; designed to be towed on its own chassis on wheels to a site for installation on a foundation and connection to service facilities at that site; and to be occupied for residential purposes (year round occupancy was not necessarily required). ...

In answer to question 42 of the Round Table session, it was stated that: "In general, the reasonableness of salaries and bonuses paid to principal shareholder/managers of a corporation would not be challenged when: the general practice of the corporation is to distribute the profits of the company to its shareholder/managers in the form of bonuses or additional salaries; or the company has adopted a policy of declaring bonuses to the shareholders to remunerate them for the profits the company has earned that are attributable to special know-how, connections or entrepreneurial skills of the shareholders. ... The Queen (2000 DTC 6299), the courts dealt with the legal characterization of the contractual relationship between the bank and the taxpayer in connection with new vehicle purchases. ...

When an individual moves from their home country to Canada for a temporary work assignment and continues to participate in an employer-sponsored pension plan in their home country in connection with their employment, the CRA will treat contributions made by or on behalf of the individual to the pension plan the same way for tax purposes as contributions made to a Canadian registered pension plan (RPP) if there is a provision in the tax treaty that allows foreign pension plans to be recognized. ... Where an individual moves from their home country to Canada for a temporary work assignment and continues to participate in a social security arrangement in the home country in connection with their employment, the CRA will treat contributions made by or on behalf of the individual to a social security arrangement Footnote 5 the same way for tax purposes as contributions made to the Canada Pension Plan (CPP) or the Quebec Pension Plan (QPP) Footnote 6 if there is a provision in the tax treaty that allows social security arrangements to be recognized. ...

For a scholarship, fellowship, or bursary received in connection with a part-time program for which you can claim the part-time education amount in respect of that program, the scholarship exemption is equal to the amount of tuition paid for the program plus the costs of program related materials. ... Self-employed persons- If you or your spouse or common-law partner carried on a business in 2010 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2010 has to be filed on or before June 15, 2011. ...