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Examples of the types of expenses that are eligible for CRCE include amounts incurred by the taxpayer: (a) for the purpose of making a service connection to the project for the transmission of electricity to a purchaser of the electricity, to the extent the expense was not incurred to acquire property; (b) for the construction of a temporary access road to the project site; (c) for a right of access to the project site before the earliest time at which a property described in Class 43.2 or 43.1 is used in the project for the purpose of earning income; (d) for clearing land to the extent necessary to complete the project; (e) for process engineering for the project, including (i) collection and analysis of site data, (ii) calculation of energy, mass, water or air balances, (iii) simulation and analysis of performance and cost of process design options, and (iv) selection of the optimum process design, (f) for certain drilling costs for the project; or (g) for a test wind turbine that is part of a wind farm project. ...

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 connection with the transfer described in Step 6, the Estate and Parent would jointly elect, in prescribed form and within the time limits described in subsection 85(6), to have the rules in subsection 85(1) apply in respect of the transfer, allowing the transfer to Parent of the shares of the capital stock of Subsidiary to occur at an elected amount equal to the ACB. 8. ...

However, it is our view that in many or most cases, the connection between the compensation received by a PDF (which has often been referred to by universities, academics and PDFs as "salary"), and an educational program, will be insufficient to allow the application of the full scholarship exemption. ...

Specifically, scholarships and bursaries included in income pursuant to paragraph 56(1)(n) 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 in accordance with subsection 118.6(2) of the Act are exempt from tax. ...

To qualify under the 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 or microFIT Programs, participants 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. ...

(footnote 3) Moreover, if two or more things are related, there is a connection between them. ...

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

The following requirements, outlined in subparagraphs 8(1)(f)(i) to (iv) of the Act, must be met: (i) the taxpayer must be employed in connection with the selling of property or the negotiation of contracts for his or her employer, (ii) the taxpayer must be required under the contract of employment to pay his or her own expenses, (iii) the taxpayer must ordinarily required to carry on the duties of employment away from the employer's place of business and (iv) the taxpayer must be remunerated in whole or in part by commissions referenced by volume of sales. ...