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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. ...

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. ...

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

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. ... Also, supplies where a user or connection fee is charged to an owner or occupant of a property connected to a water distribution system are subject to the GST/HST unless the supplies are made on behalf of a municipality. ...

Qualifying withdrawal – A qualifying withdrawal represents an amount a member has withdrawn from an RRSP, in order to have a PSPA certified, that meets the following conditions: the member has designated the amount on Form T1006, Designating an RRSP Withdrawal as a Qualifying Withdrawal; the member has withdrawn the amount from the RRSP during the year before the date on which the T1006 is filed, or in either of the two immediately preceding calendar years; the amount is not an RRSP commutation payment directly transferred to a registered retirement income fund, a permitted annuity, or another RRSP; the member has not designated the amount for any other PSPA certification; and the member has not deducted the amount in connection with the withdrawal of an excess contribution made to an RRSP under subsection 146(8.2) of the Income Tax Act, or in connection with an undeducted past service additional voluntary contribution under section 60.2 of the Income Tax Act. ...

You may hear a beep and experience a normal connection delay. Table of contents Is this guide for you? ... You may hear a beep and experience a normal connection delay.) Monday to Friday (except holidays) 9 a.m. to 6 p.m. ...

The following are examples of this type of adjustment: a positive amount shown on line 038 or 040 of the GST494 return; if you wrote off the GST/HST amount of any bad debts in a previous return, and then recovered some or all of those debts, add the amount of GST/HST you have recovered based on the formula set out in subsection 231(3) of the ETA (you may refer to the treatment of the recovery of bad debts set out in Guide RC4022, General Information for GST/HST Registrants); if you are a qualifying employer in receipt of information from a pension entity that had to restate its pension rebate amount due to a tax adjustment note issued by the employer, enter the amount to be recaptured by the employer in connection with the restated shared rebate amount; and recaptured ITCs for the reporting period that are not included in Element G in the SAM formula or Element E in the adapted SAM formula. ... Gross revenue does not include interest on bonds, debentures or mortgages, dividends on shares of capital stock, or rentals or royalties from property that is not used in connection with the principal business operations of the SLFI. ...

In connection with this project, the charity purchases equipment in Newfoundland and Labrador in a claim period for $200,000 on which it pays $30,000 in HST ($200,000 × 15%). ... For example, on June 12, 2003, the federal government granted the 3rd IAAF World Youth Championships in Athletics Remission Order, which remitted customs duties, excise taxes and all or a portion of the GST paid or payable on goods such as personal effects, goods for free distribution, display goods and equipment imported into Canada in connection with the 3rd International Association of Athletics Federation World Youth Championships in Athletics that was held in Sherbrooke, Quebec in 2003. 121. ...

You may hear a beep and experience a normal connection delay. Table of contents Is this guide for you? ... You may hear a beep and experience a normal connection delay.) Monday to Friday (except holidays) 9 a.m. to 6 p.m. ...

The following are examples of this type of adjustment: a positive amount shown on line 038 or 040 of the GST494 return; if you wrote off the GST/HST amount of any bad debts in a previous return, and then recovered some or all of those debts, add the amount of GST/HST you have recovered based on the formula set out in subsection 231(3) of the ETA (you may refer to the treatment of the recovery of bad debts set out in Guide RC4022, General Information for GST/HST Registrants); if you are a qualifying employer in receipt of information from a pension entity that had to restate its pension rebate amount due to a tax adjustment note issued by the employer, enter the amount to be recaptured by the employer in connection with the restated shared rebate amount; and recaptured ITCs for the reporting period that are not included in Element G in the SAM formula or Element E in the adapted SAM formula. ... Gross revenue does not include interest on bonds, debentures or mortgages, dividends on shares of capital stock, or rentals or royalties from property that is not used in connection with the principal business operations of the SLFI. ...