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Old website (cra-arc.gc.ca)

Canada Pension Plan/Employment Insurance Explained

For EI purposes, employment must be in Canada and "in connection with" the circus, fair, parade, carnival, exposition, exhibition, or other similar activity. ... The information in this document would apply to his employment for both CPP and EI purposes because it would be considered to be "in connection with" and "at" the festival. ... The information in this document would apply to her employment for EI purposes but not for CPP because it would be considered to be "in connection with" but not "at" the circus. ...
Archived CRA website

ARCHIVED - Pipelines

Paragraph 20(1)(ee) cannot apply if a taxpayer owns or will own the pipe that is used in making the service connection. ... In addition, the amount paid for a service connection must be made to a person with whom the taxpayer deals at arm's length and that person must also supply the goods or services for which the service connection has been made (although no amount is deductible under paragraph 20(1)(ee) for the cost of supplying those goods or services). ... New ¶ 10 provides a discussion on the tax treatment of pipes that are used to provide utility service connections. ...
Scraped CRA Website

ARCHIVED - Pipelines

Paragraph 20(1)(ee) cannot apply if a taxpayer owns or will own the pipe that is used in making the service connection. ... In addition, the amount paid for a service connection must be made to a person with whom the taxpayer deals at arm's length and that person must also supply the goods or services for which the service connection has been made (although no amount is deductible under paragraph 20(1)(ee) for the cost of supplying those goods or services). ... New ¶ 10 provides a discussion on the tax treatment of pipes that are used to provide utility service connections. ...
Archived CRA website

ARCHIVED - Pipelines

Paragraph 20(1)(ee) cannot apply if a taxpayer owns or will own the pipe that is used in making the service connection. ... In addition, the amount paid for a service connection must be made to a person with whom the taxpayer deals at arm's length and that person must also supply the goods or services for which the service connection has been made (although no amount is deductible under paragraph 20(1)(ee) for the cost of supplying those goods or services). ... New ¶ 10 provides a discussion on the tax treatment of pipes that are used to provide utility service connections. ...
Old website (cra-arc.gc.ca)

Litigation Services Supplied to Non-Resident Individuals

On March 15, 1994, a non-resident individual retained the services of a Canadian lawyer in connection with the preparation of a proposal for purposes of settling of a dispute between the non-resident individual and a Montreal couple. 2. ... The Department, therefore, considers that all of services rendered are in connection with civil litigation. ... Therefore, only the services that were rendered from that point onward are in connection with administrative litigation. ...
Scraped CRA Website

Litigation Services Supplied to Non-Resident Individuals

On March 15, 1994, a non-resident individual retained the services of a Canadian lawyer in connection with the preparation of a proposal for purposes of settling of a dispute between the non-resident individual and a Montreal couple. 2. ... The Department, therefore, considers that all of services rendered are in connection with civil litigation. ... Therefore, only the services that were rendered from that point onward are in connection with administrative litigation. ...
Current CRA website

Litigation Services Supplied to Non-Resident Individuals

On March 15, 1994, a non-resident individual retained the services of a Canadian lawyer in connection with the preparation of a proposal for purposes of settling of a dispute between the non-resident individual and a Montreal couple. 2. ... The Department, therefore, considers that all of services rendered are in connection with civil litigation. ... Therefore, only the services that were rendered from that point onward are in connection with administrative litigation. ...
Old website (cra-arc.gc.ca)

Tax Preparation Clinics - GATINEAU

Tax Preparation Clinics- GATINEAU QC Name & Address Types Returns prepared Languages Clientele Centre d'action bénévole de Hull By appointments Current year and prior year returns English, French Seniors, Students, Newcomers Connexions Tax Return Clinic By appointments Current year and prior year returns English General Public Crepes Gatineau Walk-ins, By appointments Current year and prior year returns French General Public Centre d'action bénévole de Hull Organization Centre d'action bénévole de Hull Primary Contact Sabruna Gelsaint (819) 778-2900 Extension: 22 sabruna@benevoles-outaouais.org Address The address will be provided when the appointment is booked GATINEAU QC Wheelchair Accessible No Session 1 Hours Every Wednesday from 10:00 AM- 12:00 PM (until February 28) Every Friday from 1:00 PM- 3:00 PM (until February 23) Every Wednesday from 10:00 AM- 12:00 PM (starting May 2) (until December 26) Please contact for holiday hours Every Friday from 1:00 PM- 3:00 PM (starting May 4) (until December 28) Please contact for holiday hours Type By appointments Returns prepared Current year and prior year returns Languages English, French Clientele Seniors, Students, Newcomers Information Client must provide all forms and receipts Please visit CABH website to view the tax clinics schedule for March and April. Top of Page Connexions Tax Return Clinic Organization Connexions Resource Centre Primary Contact Virginie Waller (819) 777-3206 info@centreconnexions.org Secondary Contact Danielle Lanyi (819) 777-3206 info@centreconnexions.org Address The address will be provided when the appointment is booked GATINEAU QC Wheelchair Accessible Yes Session 1 Hours Every Tuesday from 11:00 AM- 2:00 PM (starting February 27) (until May 1) Please contact for holiday hours Type By appointments Returns prepared Current year and prior year returns Languages English Clientele General Public Top of Page Crepes Gatineau Organization Centre de Recherche en Promotion et Éducation pour la Santé (CRePES) Primary Contact Francois Wafo (819) 246-0826 crepes2016@gmail.com Address The address will be provided when the appointment is booked GATINEAU QC Wheelchair Accessible No Session 1 Hours Mon-Fri from 4:00 PM- 8:00 PM (starting February 26) (until December 31) Every Saturday from 9:00 AM- 6:00 PM (starting February 24) (until December 29) Please contact for holiday hours Type Walk-ins, By appointments Returns prepared Current year and prior year returns Languages French Clientele General Public Information Client must provide all forms and receipts First come, first served Date modified: 2018-02-14 ...
GST/HST Ruling

14 February 2019 GST/HST Ruling 159878 - Refund of recaptured input tax credits (RITCs) on electricity charge types

Charge Type 650 – Network Service Charge Charge Type 651 – Line Connection Service Charge “There are four transaction/ charge types relating to payments to the IESO from energy purchasers corresponding to the four charge types described above: Network Service Charge (charge type 650) Line Connection Service Charge (charge type 651) Transformation Connection Service Charge (charge type 652); and Export Transmission Service Charge (charge type 653). ... Charge Type 1463 – Renewable Generation Connection – Monthly Compensation Amount Settlement Pursuant to the implementation of a new cost recovery framework established by the Green Energy Act, as set out in Ontario Regulation 330/09, the following charge types were added for settlement of costs associated with the connection of new renewable generation to local distribution systems from all electricity consumers in Ontario: Renewable Generation Connection – Monthly Compensation Settlement Credit (charge type 1413); and Renewable Generation Connection – Monthly Compensation Settlement Debit (charge type 1463). ... The Renewable Generation Connection – Monthly Compensation Amount Settlement Credit allows LDCs to recover certain costs associated with the connection of new renewable generation to their local distribution system. ...
Old website (cra-arc.gc.ca)

Excess Corporate Holdings Regime for Private Foundations

Related by family connection Related by a business or corporate connection What is a relevant person? ... Related by family connection Individuals are not at arm's length if they are related to each other by blood, marriage, adoption, or common-law relationship. ... Related by a business or corporate connection Even if individuals are not related by family connection, they may still be considered not at arm's length if they have close business or corporate connections. ...

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