Search - connection

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. ... Accordingly, in our view, the award is paid by an employer in connection with an employee's office or employment and should be included in the employee's income under paragraph 6(1)(a) of the Act. ...

The technical issue arises in connection with the attempted filing by the taxpayer of a waiver in respect of his 1985 income tax return.  ... In connection with the technical issue, we have been advised by the Department of Finance, Tax Policy and Legislation Branch, that the reference point in paragraph 152(4)(a) from which the waiver filing deadline is determined, is intended to be the date of issuance of either the original assessment or the original notification. ... In connection with the question of whether we would accept a late-filed election under subsection 110.4(2), we consulted with Assessing and Enquiries Directorate who advised us that even if the waiver in question was valid and    1985 return was open, it is not the Department's policy to accept requests to file a late-filed election pursuant to subsection 110.4(2) of the Act.  ...

Damages received in connection with a loss of employment clearly fall within the definition of a retiring allowance and consequently are taxable by virtue of subparagraph 56(1)(a)(ii) of the Act. ... The Courts have set out two questions to determine whether a connection exists for purposes of a retiring allowance: (1) But for the loss of employment would the amount have been received? ... It is well established 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) of the Act. ...

In particular, you describe a situation where an individual resident in Canada has earned income described in paragraph 122.3(1)(d) of the Act in connection with a written contract with a "specified employer" as defined in subsection 122.3(2) of the Act. ... In this document, we state the following: "Whether the QFEI is earned in connection with a contract that was committed to in writing before March 29, 2012, is one of fact that can only be determined on a case-by-case basis. ... As a result, the QFEI earned by an employee in connection with the eligible project would be subject to the reduced factor in the application of the OETC phase-out rules as the employer's commitment to the project in these circumstances would have been established after March 29, 2012. ...

To qualify for the OETC, an individual must meet the following conditions: 1. be employed by a "specified employer" (generally a person resident in Canada or a corporation that is a foreign affiliate of a person resident in Canada) other than for the performance of services under a prescribed international development assistance program of the Government of Canada; 2. be employed in connection with a contract under which the specified employer carried on business outside Canada with respect to certain specified activities: a) the exploration for or exploitation of petroleum, natural gas, minerals or other similar resources, b) any construction, installation, agricultural or engineering activity, c) any prescribed activity, or for the purpose of obtaining, on behalf of the specified employer, a contract to undertake any of the activities referred to in a), b) and c). 3. have performed all or substantially all (i.e., more that 90%) of the employment duties (in connection with a contract described in 2 above) outside Canada. ... The duties performed by an individual outside Canada during a qualifying period in connection with a qualifying activity of a specified employer (qualifying duties) are compared to all of the duties that the individual performed for that employer during that same period. ... When the aggregate of the employment duties performed outside Canada in connection with ineligible activities and those performed in Canada in connection with any activity represent more than 10% of all the employment duties, the individual will not meet the "all or substantially all" test. ...

Our Comments Interpretation Bulletin IT-497R4 dated May 14, 2004 summarizes the requirements to qualify for the OETC as follows: To qualify for the OETC, an individual must: (a) be employed by a specified employer (generally, a resident of Canada), other than for the performance of services under a prescribed international development assistance program of the Government of Canada; (b) be employed in connection with a contract under which the specified employer carried on business outside Canada on a resource, construction, installation, agricultural, engineering or prescribed activity (or for the purpose of obtaining such a contract); and (c) have performed all or substantially all the employment duties (done in connection with a contract described in (b) above) outside Canada. ... The duties performed by an individual outside Canada during a qualifying period in connection with a qualifying activity of a specified employer (qualifying duties) are compared to all of the duties that the individual performed for that employer during that same period. ... When the aggregate of the employment duties performed outside Canada in connection with ineligible activities and those performed in Canada in connection with any activity represent more than 10% of all the employment duties, the individual will not meet the "all or substantially all" test. ...

26 August 2008 External T.I. 2008-0285901E5- OETC Unedited CRA Tags 122.3(1) Principal Issues: Whether employee's duties were in connection with a contract under which the specified employer carried on business outside Canada with respect of any engineering activity for the purposes of the OETC? ... In interpreting the expression "in connection with a contract under which the specified employer carried on business outside Canada with respect to... ... Similarly, the OETC enables Canadian employers to reduce their employment costs with respect to foreign contract work, while maintaining the after-tax value of the remuneration their employees receive in connection with such work. ...

The provision of services in connection with a farming business does not result in a conclusion that the service provider is farming. ... Services provided in connection with the business include feeding, health care and general maintenance of the cattle. ... A maintains the property in connection with the business, performing such activities as the fertilization and cultivation of the land to maintain the grass, and fence mending when necessary. ...

Position: If the land is not used in connection with the principal business operations of the corporation, the rentals therefrom would be excluded in computing the gross revenue reasonably attributable to the PE in the province the land is situate. ... Pursuant to subsection 402(5), "gross revenue" for purposes of subsection 402(3) does not include..... rentals..... from property that is not used in connection with the principal business operations of the corporation". ... It is a question of fact whether a particular property is used in connection with the principal business operations of a corporation. ...

Her Majesty the Queen (83 DTC 5041), concluded that the words "in respect of" in a provision of the Act ought to be given the widest possible scope, that the words import such meanings as "in relation to", "with reference to" or "in connection with" and that the words are probably the widest of any expression intended to convey some connection between two related subject matters. ... In both of the these cases, the Courts concluded that the payment received was a retiring allowance as a result of the connection between the loss of employment and the receipt of the payment. In Merrins, Pinard, J., in concluding that there was a connection between the payment received and the loss of employment, stated the following: "Had there been no loss of employment, there would have been no grievance, no settlement, no award and, therefore, no payment of the sum to the plaintiff. ...