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The term “eligible tools” is defined in subsection 8(6.1) of the Act as a tool that: a) is acquired by the taxpayer for use in connection with the taxpayer’s employment as a tradesperson, b) has not been used for any purpose before it is acquired by the taxpayer, c) is certified in prescribed form by the taxpayer’s employer to be required to be provided by the taxpayer as a condition of, and for the use in, the taxpayer’s employment as a tradesperson, and d) is not an electronic communication device or electronic data processing equipment (unless it can be used only for the purpose of measuring, locating or calculating). ...

The broad wording of paragraph 6(1)(a) of the Act means that a taxable benefit may exist where there is any connection between a benefit and the particular office or employment. ...

Interest payments described in paragraph 201(1)(b) of the Regulations include, among other things, interest (i) on a fully registered bond or debenture; (ii) in respect of money on loan to or on deposit with, or property of any kind placed with, a corporation, association, organization, institution, partnership, or trust; (iii) in respect of an account with an investment dealer or broker; (iv) paid by an insurer in connection with an insurance policy or an annuity contract; or (v) on an amount owning in respect of compensation for property expropriated. ...

Bank of Toronto (1924), 56 O.L.R. 318, on indique ce qui suit: "'Assets' is a word that has different meanings in different connections..." ...

For example, if a SOPARFI is created or used in connection with a treaty shopping arrangement where the SOPARFI is in fact only a "resident of convenience", we would not consider it to be a resident of Luxembourg for the purposes of the Treaty. ...

., a mortgage prepayment penalty) is incurred in connection with the disposition of a capital property, the cost of the fine or penalty is taken into account under subsection 40(1) for the purposes of calculating any gain or loss on that disposition. ...

An RCA strip occurs where there has been a reduction in value of the property held in connection with the RCA as part of a series of transactions or events one of the main purposes of which was to enable a specified beneficiary (or a person or partnership who does not deal at arm's length with a specified beneficiary) to obtain a benefit in respect of the RCA property or as a result of that reduction, and there has been no related income inclusion. ...

In general, the POD of goodwill in connection with a business may be considered as an eligible capital ("EC") amount under subsection 14(1) and may apply to reduce the "cumulative eligible capital" ("CEC") pool pursuant to element E of the CEC definition in subsection 14(5) of the Act. ...

As such any payments in respect of the copyright of a literary, dramatic, musical or artistic work, including the right in respect of the translation, performance, telecommunication or broadcast of one of the aforementioned works will not be subject to withholding tax unless that payment is for a right in or the use of a motion picture film or a film or video tape for use in connection with television that is to be used or reproduced in Canada. ...

A agrees to indemnify Pubco, its directors and its employees (collectively, the "Indemnified Parties") in respect of claims and liabilities arising in connection with Pubco having served as trustee of the A Trust, including claims and liabilities of the A Trust for which any of the Indemnified Parties may be or become liable. 8. ...