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As a result of this question, however, the Department will review the comments in paragraph 3 of Interpretation Bulletin IT-244R3 in connection with the comments in Information Circular 89-3 concerning the valuation of life insurance policies. ...

As a result of your financial circumstances, you have asked us whether the annuity contract, issued in connection with the structured settlement, can be amended to allow the issuer (XXXXXXXXXX) to increase the monthly payments by spreading the lump sum final payment over the existing term. ...

Principal Issues: Whether the Agency's per kilometre rate for vehicle expenses in connection with medical travel is reasonable. ...

We apologize for the delay in responding to your inquiry which arose because we considered it necessary to undertake consultations with the Department of Finance in connection with this matter. ...

One of these exclusions, contained in paragraph (b) of the definition, is that a program taken in connection with, or as part of the duties of an office or employment is excluded if the student receives income from that office or employment during the period during which the program is taken. 21(1)(b) Director GeneralFinancial Industries DivisionRulings Directorate ...

It is our position that, under subparagraphs 115(1)(a)(i) and 115(2)(e)(1) of the Act, remuneration paid by a Canadian employer to a non-resident that is attributable to employment performed outside Canada would generally not to included in computing taxable income earned in Canada, for the purpose of the election under section 217 of the Act, provided that such remuneration is subject to income tax imposed by a country other than Canada, or is paid in connection with the selling of property, negotiating of contracts or rendering of services for his employer in the ordinary course of a business carried on by his employer. ...

In connection with your concern, you have indicated that since interest earned on overpayment of tax must be included in income, interest charged on income taxes should be deductible. ...

Item 21: We suggest deleting "copyrights" in this item since subsection 212(5) refers specifically only to the right in or to the use of motion picture film or videotape and other means of reproduction for use in connection with television.  ...

Paragraphs 149.1(3)(d) and 149.1(4)(d) allow the Minister to revoke the registration of a public or a private foundation, if the foundation "incurred debts, other than debts for current operating expenses, debts incurred in connection with the purchase and sale of investments and debts incurred in the course of administering charitable activities. ...

Generally, a RCA is an arrangement under which an employer makes contributions to a custodian in connection with benefits that are to be, or may be, received on retirement or loss of employment. ...