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Scholarship Exemption As of 2006, paragraph 56(3)(a) of the Act applies to fully exempt an amount that would otherwise be included in an individual's income under subparagraph 56(1)(n)(i) of the Act where the amount is received in connection with the individual's enrolment as a student in an educational program that is eligible for the education tax credit described in subsection 118.6(2) of the Act (the "ETC"). ...

Raisons: If the combined activities of raising animals and slaughtering and processing animals constitute a farming business of the taxpayer, the meat could be included in the inventory owned by the taxpayer in connection with the farming business. ...

To qualify under each of the FIT or microFIT Programs, applicants must ensure that the project meets certain technical requirements, must be willing to make necessary investments in their facilities, and must bear the costs of connection to the electrical distribution system and metering as well as certain ongoing costs of operation and maintenance. ...

To qualify under each of the FIT and microFIT Programs, applicants must ensure that the project meets certain requirements, must be willing to make necessary investments in their facilities and must bear the costs of connection to the local distribution system and metering, as well as certain ongoing costs of operation and maintenance. ...

In 2006, subsection 56(3) was amended to expand the scholarship exemption so that scholarships and bursaries received by a student, in connection with the student's enrolment in a program for which the student is entitled to claim the education tax credit, are exempt from tax. ...

Subsection 18(2) of the Act, as reproduced below, denies the deduction of interest and property taxes incurred in connection with the holding of vacant land unless the land is held primarily for the purpose of gaining or producing income from the land for the year or is to be used in the course of a business of the taxpayer in the year, other than the business of resale or development of such land. ...

It also requires that the employer be an Indian band that has a reserve, or a tribal council representing one or more Indian bands that have reserves, or an Indian organization controlled by one or more such bands or tribal councils, if the organization is dedicated exclusively to the social, cultural, educational, or economic development of status Indians who for the most part live on a reserves, and that the duties of employment are in connection with the employer’s non-commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserve. ...

It also requires that the employer be an Indian band that has a reserve, or a tribal council representing one or more Indian bands that have reserves, or an Indian organization controlled by one or more such bands or tribal councils, if the organization is dedicated exclusively to the social, cultural, educational, or economic development of status Indians who for the most part live on a reserve, and that the duties of employment are in connection with the employer’s non-commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserve. ...

If the Minister of National Revenue so demands, the employer must certify in writing that the individual was in the year a person described above and that the individual was at no time in the year employed or otherwise engaged by the employer, otherwise than as a volunteer, in connection with the performance of any of the duties referred to above. ...

For example, paragraph 8(1)(f) provides a deduction for a taxpayer employed in the year in connection with the selling of property or negotiating of contracts for the taxpayer's employer, where the taxpayer: Was required to pay the taxpayer's own expenses under the contract of employment; Was ordinarily required to carry on the duties of employment away from the employer's place of business; Was remunerated in whole or in part by commission or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated; and Was not in receipt of a travel allowance in the year that was excluded from the taxpayer's income under subparagraph 6(1)(b)(v) of the Act. ...