Search - connection

The CRA will apply these decisions in similar situations, where the connections between the reserve and the fishing income are bona fide and there is no artificial manipulation of the connecting factors, to exempt all of the fishing income from tax for the 2012 and following tax years. A similar situation means that all of the following conditions are met: The fishing activities of the fisher in waters near or abutting the reserve have a significant historical and continuing important economic connection to the reserve; and The fisher is a member of a band-owned and-operated organization or cooperative of band members located on the reserve that has a predominant role in the fisher's fishing and selling activities and an important role in the general economic life of the reserve. ...

23 July 2015 External T.I. 2014-0546571E5- Foreign Tax Credit CRA Tags 126(1) Principal Issues: Whether a foreign tax credit can be claimed under subsection 126(1) of the Act by a taxpayer, a Canadian resident individual and a shareholder of a South African company, in respect of the Secondary Tax on Companies paid by such company in connection with the dividends paid to the taxpayer. ... XXXXXXXXXX 2014-054657 Judy Ho (416) 973-0020 July 23, 2015 Dear XXXXXXXXXX: Re: Foreign Tax Credit We are writing in response to your email dated September 15, 2014 in which you requested our view as to whether a Canadian resident individual (the "Taxpayer") can claim a foreign tax credit under section 126 of the Income Tax Act, R.S.C. 1985 c.1 (5th Supp.) as amended (the "Act"), on his/her Canadian income tax return in respect of the Secondary Tax on Companies ("STC") paid to the government of South Africa by a South African resident company (the "Company") of which the Taxpayer is a shareholder, in connection with a dividend paid by the Company to the Taxpayer. ...

XXXXXXXXXX 2011-040707 Tom Baltkois March 20, 2012 Dear XXXXXXXXXX: RE: Service Contract for the Care of a Disabled Adult- T4A Slips We are writing in response to your letter of May 18, 2011 in which you maintain that T4A slips were erroneously issued for several taxation years in connection with a service contract for the care of a disabled adult, and that the amounts received should be exempt from tax. ... The tax treatment of amounts received in connection with a service contract for the care of a disabled adult is always a question of fact. ...

As discussed in Interpretation Bulletin IT-497R4 "Overseas Employment Tax Credit" ("IT-497R4"), an individual who is resident in Canada is entitled to claim the OETC for qualifying income from employment in circumstances where the individual: (a) was employed by a specified employer (see below), other than for the performance of services under a prescribed international development assistance program of the Government of Canada; (b) was employed in connection with a contract (or for the purpose of obtaining such a contract) under which the specified employer carried on business outside Canada with respect to the exploration for or exploitation of petroleum, natural gas or other similar resources; and (c) performed all or substantially all the employment duties (done in connection with a contract described in (b) above) outside Canada. ...

They import such meanings as "in relation to", "with reference to" or "in connection with". The phrase "in respect of" is probably the widest of any expression intended to convey some connection between two related subject matters. ...

Position: Question of Fact Reasons: The Courts have concluded that the words "in respect of" (as noted in 6(1)(a)) are words of the widest possible scope and CRA has taken the position 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). ... It is well established that the phrase "in respect of, in the course of, or by virtue of an office or employment" means 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). ...

Generally, scholarships and bursaries are not included in income, due to the scholarship exemption, when received in connection with a program for which the student is able to claim the education tax credit. ... Specifically, scholarships and bursaries included in income pursuant to paragraph 56(1)(n) of the Act, and 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. ...

In this context, the words "in respect of" have been held by the Courts to imply a connection between the loss of employment and the subsequent receipt, where the primary purpose of the receipt was compensation for the loss of employment. (See also ¶ 11) Two questions set out by the Courts to determine whether a connection exists for purposes of a retiring allowance are as follows: 1- But for the loss of employment would the amount have been received? ...

Similarly, paragraph 212(1)(b) imposes a 25 per cent withholding tax on amounts paid or credited to a non-resident for the use of a film, video tape or other means of production or reproduction for use in connection with television, where such film or tape has been or is to be used or reproduced in Canada. ... This exemption at source does not apply to copyright royalties in connection with television broadcasting. ...

In this context, the words "in respect of" have been held by the Courts to imply a connection between the loss of employment and the subsequent receipt, where the primary purpose of the receipt was compensation for the loss of employment. ... Two questions set out by the Courts to determine whether a connection exists for purposes of a retiring allowance are as follows: 1- But for the loss of employment would the amount have been received? ...