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An RCA is defined in subsection 248(1) of the Act as generally being an arrangement under which payments are made by an employer of a taxpayer to a custodian in connection with benefits that are to be received by a person on, after or in contemplation of any substantial change in the services rendered by the taxpayer, the retirement of the taxpayer, or the loss of an office or employment of the taxpayer, subject to certain listed exclusions. ...

To qualify under the microFIT Program, 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. ...

It is well established that there need only be a small connection between a benefit and the employment, in order to trigger the operation of paragraph 6(1)(a) of the Act. ...

For the 2006 and subsequent taxation years, under subsection 56(3) of the Act, where a taxpayer receives an amount described in subparagraph 56(1)(n)(i) of the Act in connection with an educational program in respect of which the taxpayer is entitled to an education tax credit under subsection 118.6(2) of the Act for that taxation year, or the immediately preceding or following taxation year, the "scholarship exemption" would be equal to the entire amount so received. ...

Nevertheless, we offer the following comments in connection with your request. ...

It provides a deduction for taxpayers 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 his 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. ...

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"). ...

In your email, you requested clarification of the correct tax treatment in respect of costs incurred, and amounts received, in connection with the activities undertaken by a participant in the OVTP. ...

In connection to the above, and while a question of fact, for purposes of paragraph 6(1)(b) of the Act, the CRA will generally not challenge the reasonableness of a per kilometer motor vehicle allowance if it does not exceed the prescribed rates in section 7306 of the Income Tax Regulations. ...

Thus, it appears that your father would be entitled to claim the capital gains deduction in connection with the disposition of the property subject to the limitations set out in subsection 110.6(2) of the Act. ...