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The broad wording of this provision means that a taxable benefit may exist where there is any connection between the particular payment or benefit and the particular office or employment. ...

Waugh August 30, 2010 Dear XXXXXXXXXX: Re: Tax shelter issues I am writing in response to your email dated June 28, 2010 (file reference 2010-037231) concerning recapture of capital cost allowance on property donated to a registered charity and your email of June 29, 2010 (file reference 2010-037264) regarding capital gains in connection with a gift to a registered charity. ...

Moreover, subject to specific and limited exceptions, an employee is generally not able to deduct the capital cost of equipment that may have been acquired for use in connection with employment. ...

The broad wording of this provision means that a taxable benefit may exist where there is any connection between the particular payment or benefit and the particular office or employment. ...

We also acknowledge the information provided during your telephone conversation (XXXXXXXXXX /Young) in connection with your request. ...

The broad wording of this provision means that a taxable benefit may exist where there is any connection between the particular payment or benefit and the particular office or employment. ...

Specifically, subsection 18(2) of the Act limits the deduction of interest expense and property taxes incurred in connection with undeveloped land to the extent of the net income from the land for the year (being the gross income from the land for the year less other deductions exclusive of the interest and property taxes). ...

To the extent that income taxes are paid in a foreign country by a Canadian resident corporation in connection with the business it carries on in the foreign country, a foreign tax credit may be available to the corporation to reduce the amount of its income taxes otherwise payable in Canada. ...

You are correct in asserting that a clearly marked emergency-response vehicle used in connection with or in the course of an individual's office or employment with a fire department or the police is not included in the definition of automobile. ...

30 May 2005 External T.I. 2005-0125261E5- Segregated Fund Annuity Court Settlement Unedited CRA Tags 138.1 Principal Issues: What are the tax consequences of an out of court settlement payment made in connection with a segregated fund annuity? ...