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Subsection 1(1) of Part VII of Schedule VI and section 1 of Part VI of Schedule IX defines “freight transportation service” to mean a particular service of transporting tangible personal property and, for greater certainty, includes a service of delivering mail, and any other property or service supplied to the recipient of the particular service by the person who supplies the particular service, where the other property or service is part of or incidental to the particular service, whether there is a separate charge for the other property or service, but does not include a service provided by the supplier of a passenger transportation service of transporting an individual’s baggage in connection with the passenger transportation service. 16. ...

An automobile means a motor vehicle that is designed or adapted primarily to carry individuals on highways and streets and that has a seating capacity for not more than the driver and eight passengers, but does not include: an ambulance; a clearly marked emergency-response vehicle that is used in connection with or in the course of an individual's office or employment with a fire department or the police; a clearly marked emergency medical response vehicle that is used, in conjunction with or in the course of an individual's office or employment with an emergency medical response or ambulance service, to carry emergency medical equipment together with one or more emergency medical attendants or paramedics (this new exclusion from the definition of automobile applies to the 2005 and subsequent taxation years); a motor vehicle acquired primarily for use as a taxi, a bus used in a business of transporting passengers or a hearse used in the course of a business of arranging or managing funerals, except for the purposes of section 6, a motor vehicle acquired to be sold, rented or leased in the course of carrying on a business of selling, renting or leasing motor vehicles or a motor vehicle used for the purpose of transporting passengers in the course of carrying on a business of arranging or managing funerals; and a motor vehicle of a type commonly called a van or pick-up truck, or a similar vehicle, that has a seating capacity for not more than the driver and two passengers and that, in the taxation year in which it is acquired or leased, is used primarily for the transportation of goods or equipment in the course of gaining or producing income; of a type commonly called a van or pick-up truck, or a similar vehicle, the use of which, in the taxation year in which it is acquired or leased, is all or substantially all for the transportation of goods, equipment or passengers in the course of gaining or producing income; or of a type commonly called a pick-up truck that is used in the taxation year in which it is acquired or leased primarily for the transportation of goods, equipment or passengers in the course of earning or producing income at one or more locations in Canada that are, described, in respect of any of the occupants of the vehicle, in subparagraph 6(6)(a)(i) or (ii) Footnote 1, and at least 30 kilometres outside the nearest point on the boundary of the nearest urban area, as defined by the last census dictionary published by Statistics Canada before the year, that has a population of at least 40,000 individuals as determined in the last census published by Statistics Canada before the year. ...

You will need to select I agree to confirm your consent to allow the CRA to provide your social insurance number (SIN) to ESDC before transferring you to My Service Canada Account through a secure connection. ...

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. ...

Determine if guideline 4 applies Generally, the income is exempt from income tax if: You (as the employer) are resident on a reserve You (as the employer) are: A First Nations band which has a reserve, or a tribal council representing 1 or more First Nations bands that have reserves A First Nations organization controlled by a First Nations band which has a reserve, or a tribal council representing 1 or more First Nations bands that have reserves, and the organization is dedicated exclusively to the social, cultural, educational, or economic development of First Nations individuals who for the most part live on reserves Your employee's duties of employment are in connection with your non-commercial activities carried on exclusively for the benefit of First Nations individuals who for the most part live on reserves Learn more: Guideline 4- Indian Act Exemption for Employment Income Guidelines If guideline 4 applies, continue to Step 4- Withhold deductions on the employment income and select income fully tax-exempt. ...

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. ...

Similarly, where the inventory is owned by the corporation in connection with a farming business and the corporation calculates its income using the cash method, the amount is deemed to be an amount paid by the corporation at the time of the transfer and to have been paid in the course of its farming business. ...

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. ...

Commercial activity of a person means: a business carried on by the person (other than a business carried on by an individual, a personal trust or a partnership, all of the members of which are individuals, without a reasonable expectation of profit), except to the extent to which the business involves the making of exempt supplies by the person, an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in by an individual, a personal trust or a partnership, all of the members of which are individuals, without a reasonable expectation of profit), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and the making of a supply (other than an exempt 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. ...