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Current CRA website

General Index of Financial Information (GIFI)

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...
Current CRA website

Standing Committee on Government Operations and Estimates (May 11, 2020)

Bilodeau, Acting Chief Information Officer of Canada: 150,000 connections to the system to secure VPN access. ... Bilodeau, could you give us an idea of remote network connections? Mr. ... However, the number of remote connections does not necessarily equate to the number of people who are at work. ...
Current CRA website

T3 Trust Guide – 2020

After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay. ... All property held in connection with a PRPP is required to be held in trust by the administrator on behalf of the plan members. ... Please note that you may hear a beep and experience a normal connection delay: 613-940-8495. ...
Current CRA website

Income Tax Audit Manual

For more information, go to 10.8.11, Requirement to keep specific records and books of account, under Inadequate books and records. 10.2.2 Legislative authorization to inspect, audit, or examine books and records In connection with an audit, subsection 231.1(1) provides the legislative authorization for CRA auditors to: inspect, audit, or examine the books and records of a taxpayer; inspect, audit, or examine the books and records of any other person that relates or may relate to the information that should be in the books and records of a taxpayer; examine inventory of a taxpayer; enter into a premise or place where the business is carried on (except a dwelling-house; see below); enter into a premise or place where the inventory is kept (except a dwelling-house; see below); enter into a premise or place where anything is done in connection with any business or any books or records that are kept or should be kept by the taxpayer; require the owner or manager of the property or business to give reasonable assistance to the auditor related to the administration or enforcement of the ITA; require the owner or manager of the property or business to answer all proper questions related to the administration or enforcement of the ITA; require the owner or manager to attend at the premises or place with the auditor for the purpose of giving reasonable assistance or answering questions; require any person on the premises or place to give reasonable assistance to the auditor related to the administration or enforcement of the ITA; and require any person on the premises or place to answer all proper questions asked by the auditor related to the administration or enforcement of the ITA. ... The accountants may be asked for other information necessary to complete the audit, such as information in connection with an audit or review engagement and advice papers. ...
Current CRA website

Income Tax Audit Manual

For more information, go to 10.8.11, Requirement to keep specific records and books of account, under Inadequate books and records. 10.2.2 Legislative authorization to inspect, audit, or examine books and records In connection with an audit, subsection 231.1(1) provides the legislative authorization for CRA auditors to: inspect, audit, or examine the books and records of a taxpayer; inspect, audit, or examine the books and records of any other person that relates or may relate to the information that should be in the books and records of a taxpayer; examine inventory of a taxpayer; enter into a premise or place where the business is carried on (except a dwelling-house; see below); enter into a premise or place where the inventory is kept (except a dwelling-house; see below); enter into a premise or place where anything is done in connection with any business or any books or records that are kept or should be kept by the taxpayer; require the owner or manager of the property or business to give reasonable assistance to the auditor related to the administration or enforcement of the ITA; require the owner or manager of the property or business to answer all proper questions related to the administration or enforcement of the ITA; require the owner or manager to attend at the premises or place with the auditor for the purpose of giving reasonable assistance or answering questions; require any person on the premises or place to give reasonable assistance to the auditor related to the administration or enforcement of the ITA; and require any person on the premises or place to answer all proper questions asked by the auditor related to the administration or enforcement of the ITA. ... The accountants may be asked for other information necessary to complete the audit, such as information in connection with an audit or review engagement and advice papers. ...
Old website (cra-arc.gc.ca)

Capital Gains – 2016

However, this rule does not apply to shares issued: as payment for other shares; for dispositions of shares after June 17, 1987, as payment of a stock dividend; or in connection with a property that you, a partnership of which you were a member, or a person related to you disposed of to the corporation that issued the shares. ... Note The taxable benefit included in your income in connection with an employee option agreement is not eligible for the capital gains deduction. ...
Old website (cra-arc.gc.ca)

GST/HST New Housing Rebate

Mobile home- means a building, the manufacture and assembly of which is completed or substantially completed, that is: equipped with complete plumbing, electrical, and heating facilities; and 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. ... Utility connections- water and sewer, natural gas, electricity, and other- includes labour. ...
Archived CRA website

ARCHIVED - Previous-year tax packages - Non-residents and deemed residents of Canada - 1995

Self-employed persons- Under proposed legislation, if you were carrying on a business in 1995 (unless the expenditures of the business are primarily in connection with tax shelter investments), your 1995 income tax return is due on or before June 15, 1996. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...
Scraped CRA Website

Capital Gains – 2016

However, this rule does not apply to shares issued: as payment for other shares; for dispositions of shares after June 17, 1987, as payment of a stock dividend; or in connection with a property that you, a partnership of which you were a member, or a person related to you disposed of to the corporation that issued the shares. ... Note The taxable benefit included in your income in connection with an employee option agreement is not eligible for the capital gains deduction. ...
Current CRA website

GST/HST New Housing Rebate

Mobile home- means a building, the manufacture and assembly of which is completed or substantially completed, that is: equipped with complete plumbing, electrical, and heating facilities; and 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. ... Utility connections- water and sewer, natural gas, electricity, and other- includes labour. ...

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