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Paragraph (a) of the definition provides that qualifying rent expense means a payment that is rent for the use of, or right to use, the qualifying property, including, among other things, and subject to the exclusions listed in subparagraph (a)(ii), gross rent, rent based on a percentage of sales, profit or a similar criterion, amounts required to be paid under a net lease by the eligible entity either to the lessor or a third party, as o base rent, o regular instalments of operating expenses, such as insurance, utilities and common area maintenance expenses, customarily charged to the lessee under a net lease, o property and similar taxes, including school and municipal taxes, and o regular instalments of other amounts payable to the lessor for services ancillary to the rental of real or immovable properties and customarily supplied or rendered in connection with the rental of real or immovable properties. ...

The 10% Coverage under a PHSP The CRA considers a plan to be a PHSP where the following conditions are met: All of the expenses covered under the plan are: medical and hospital expenses (medical expenses) expenses incurred in connection with a medical expense and within a reasonable time period following the medical expense (connected expenses) a combination of medical expenses and connected expenses. ...

Based on this assumption, you have asked us to provide our comments regarding the income tax treatment for both employees and the Employer of the Plan in connection with the salary deferral amounts, the notional contributions, the benefit payments and the possible forfeitures or lump sum withdrawals under the Plan. ...

Furthermore, the courts have also stated that connections that are artificial should not be given weight in determining the location of income for purposes of the exemption. ...

The CRA’s long-standing position regarding the tax consequences of a settlement payment made to a registered plan in respect of an actionable loss suffered in connection with a plan investment is that the payment is not a contribution, premium or gift to the plan and will not result in an income inclusion to the plan’s controlling individual. ...

In connection with your observation that the word "indebtedness" has been substituted for the words "bond, debenture, bill, note, mortgage, hypothec or similar obligation" in the definitions of "qualified small business corporation share" and "small business corporation" in subsections 110.6(1) and 248(1) of draft legislation released by the Department of Finance on July 13, 1990 (now Bill C-18 which received First Reading on May 30,1991), we agree that "indebtedness" has a more general meaning than the words it is replacing. ...

Expenses incurred by an employee in connection with a work space in the home can only be deducted if the employee (salaried or commission) meets the conditions described in the Act. ...

In this regard, you have referred to technical interpretation 2014-0528201E5, wherein the Canada Revenue Agency (“CRA”) confirmed its longstanding position that there must be a connection between the actual travel expenses incurred and the amounts paid by the taxpayer’s employer to defray those costs, in order for the amounts to be deductible for purposes of section 110.7 of the Act. ...

The CRA considers a plan to be a PHSP where the following conditions are met: All of the expenses covered under the plan are: * medical and hospital expenses (medical expenses) * expenses incurred in connection with a medical expense and within a reasonable time period following the medical expense (connected expenses) * a combination of medical expenses and connected expenses. * All or substantially all of the premiums paid (generally 90% or more) relate to medical expenses that are eligible for the METC. * The plan meets the conditions outlined in paragraph 3 of the Interpretation Bulletin IT-339R, Meaning of private health services plan [1988 and subsequent taxation years]. ...

For example, if the management and business decisions, including the negotiation of the contracts, are made at a location on a reserve, this may indicate a connection to a reserve. ...