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In connection with the subject matter of this bulletin, the current version of one or more of the following bulletins may be of interest: IT-193 Taxable Income of Individuals Resident in Canada During Part of a Year IT-295 Taxable Dividends Received after 1987 by a Spouse IT-326 Returns of Deceased Persons as "Another Person" IT-419 Meaning of Arm's Length Appendix A-- Terminology This Appendix discusses different terms used throughout this bulletin. ...

The CRA is exposed to credit risk, liquidity risk and market risk in connection with its financial instruments. ...

The CRA is exposed to credit risk, liquidity risk and market risk in connection with its financial instruments. ...

The term “endeavour” of a person, as defined in subsection 141.01(1), means a business of a person, an adventure or concern in the nature of trade of a person, or the making of a supply by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. ...

For example, it may be possible to establish a connection between a shortage of health care professionals and the social and economic deprivation in an area. ...

For each subsequent year after the year the retirement income fund was entered into, the minimum amount is the value obtained by multiplying the fair market value of the property held in connection with the fund at the beginning of that subsequent year by a prescribed amount. ...

In connection with a downsizing program that the Minister of National Revenue has approved, subsection 8505(3) of the Regulations provides that certain otherwise non-permissible benefits may be provided under a defined benefit provision. ...

The issuer will exercise the care, diligence, and skill of a reasonably prudent person to minimize the possibility that a holder of an RDSP may become liable to pay tax under Part XI of ITA in connection with the RDSP. ...

The most common connection would be the performance of services or the receipt of remuneration in the period. ...

Value added attributable to non-basic services in respect of finished inventory "Value added attributable to non-basic services in respect of finished inventory"- A person's percentage value added that is attributable to non-basic services in respect of the person's finished inventory for a fiscal year is the amount (expressed as a percentage) that is determined by the formula: A/B where A is the total of all amounts each of which is part of the total cost to the person of all property that was finished inventory of the person supplied, or used as added property, by the person during the year, and is reasonably attributable to salary, wages or other remuneration paid or payable to employees of the person, excluding any amounts that are reasonably attributable to the performance of basic services, or consideration paid or payable by the person to engage other persons to perform processing, excluding any portion of such consideration that is reasonably attributed by the other persons to tangible personal property supplied in connection with that processing or that is reasonably attributable to the performance of basic services, and B is the total cost to the person of the property. ...