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., for air-purification) installation, sewer hook-ups and connections for buildings, contractors, snow melting systems (hot water or glycol), installation, solar heating plant installation, sprinkler systems, lawn and garden, installation, steam fitting contractors, sump pump installation and servicing, contractors, tinsmiths, duct work, construction, ventilating work, contractors, warehouse refrigeration, installation, warm air heating systems, installation, water heater installation, water meters, installation, water piping systems (except water well), installation, water pump installation and servicing, contractors, water softeners, installation, water system balancing and testing, contractors Postal service 491110 Transportation or storage Services letter delivery, private (except air), mail delivery, private (except air), mail service, contract, post office box service, post office operation, contract, post office operations, postmasters, rural, rural mail carrier service, sub post office Post-production and other motion picture and video industries 512190 Entertainment or recreation Services closed captioning service, film or tape, developing and printing of commercial motion picture film, editing motion picture films, video or television tape, film processing laboratories, motion picture, film restoration services, film, video and tape transfer service, libraries, video tape, stock footage, motion picture and video post-production services, motion picture booking agencies, motion picture film library, stock footage, motion picture film, television tape and video processing, editing, titling and sub-titling, motion picture laboratories, motion picture or video titling or sub-titling, motion picture production special effects, post-production, post-synchronization, sound dubbing (except in sound recording studios), sound dubbing service for film or motion picture (except in sound recording studios), sound dubbing service, motion picture, special effects for motion picture, post production, specializing in motion picture or video post-production services, such as creating credits, producing computer graphics and animation, stock footage, film libraries, teleproduction services, television tape services (e.g., editing, transfers), titling or sub-titling of motion picture film or video, video tape and motion picture stock footage, film libraries, video, film and tape conversion services (i.e., transfer between formats) Poured concrete foundation and structure contractors 238110 Construction Construction cement finishing, cement work, chimneys, concrete, construction, concrete finishing, contractors, concrete floor finishing and surfacing, concrete footing and foundation contractors, concrete paving of residential and commercial driveways and parking areas, concrete pouring, concrete pumping (placement), concrete repair, concrete resurfacing, foundations, building, poured concrete, contractors, grouting foundation work, contractors, gunite work on construction projects, gunning concrete, mud-jacking contractors, performing grout and shotcrete work, retaining walls, poured concrete, construction, shotcrete contractors Primary metal 331000 Manufacturing Manufacturing smelting and refining ferrous and non-ferrous metals from ore, pig or scrap in blast or electric furnaces. ...

Certain items are not included in gross revenue under subsection 402(5) of the Regulations: interest on bonds, debentures, or mortgages; dividends on shares of capital stock; and rentals or royalties from property that is not used in connection with the principal business operations of the corporation. ...

As well, we have developed training material and guides in connection with these tools, to ensure users know how to best use them to enhance accessibility. ...

You may hear a beep and experience a normal connection delay. Table of contents Is this guide for you? ... Please note that you may hear a beep and experience a normal connection delay: 613-940-8495. ... Filings to amend the tax position of the trust and the beneficiary are as follows: The trust would file Form T3A, Request for Loss Carryback by a Trust in connection with the loss year to request the loss be carried back to the prior year. ...

You may hear a beep and experience a normal connection delay. Table of contents Is this guide for you? ... Please note that you may hear a beep and experience a normal connection delay: 613-940-8495. ... Filings to amend the tax position of the trust and the beneficiary are as follows: The trust would file Form T3A, Request for Loss Carryback by a Trust in connection with the loss year to request the loss be carried back to the prior year. ...

Obligations paid in the year incurred and possible accrued liabilities include: convention expenses (subsection 20(10) of the ITA); landscaping of grounds (paragraph 20(1)(aa)); investment counsel fees (paragraph 20(1)(bb)); representation expenses (paragraph 20(1)(cc)); investigation of site (paragraph 20(1)(dd)); and utilities service connection (paragraph 20(1)(ee)). ... Is there audit evidence of bonus payments made in connection with borrowed funds? ... It is also prohibited to deduct payments made in connection with a conspiracy to commit one of the offences listed above or a similar offence under foreign legislation when the conspiracy took place in Canada. ...

Obligations paid in the year incurred and possible accrued liabilities include: convention expenses (subsection 20(10) of the ITA); landscaping of grounds (paragraph 20(1)(aa)); investment counsel fees (paragraph 20(1)(bb)); representation expenses (paragraph 20(1)(cc)); investigation of site (paragraph 20(1)(dd)); and utilities service connection (paragraph 20(1)(ee)). ... Is there audit evidence of bonus payments made in connection with borrowed funds? ... It is also prohibited to deduct payments made in connection with a conspiracy to commit one of the offences listed above or a similar offence under foreign legislation when the conspiracy took place in Canada. ...

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. ...

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. ...