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It also requires that the employer is an Indian band which has a reserve, or a tribal council representing one or more Indian bands which have reserves, or an Indian organization controlled by one or more such bands or tribal councils, if the organization is dedicated exclusively to the social, cultural, educational, or economic development of Indians who for the most part live on reserves, and that the duties of the employment are in connection with the employer's non-commercial activities carried on exclusively for the benefit of Indian who for the most part live on reserve. ...

In connection with the transfers, the Province of Ontario also provided funds to the City intended to cover the cost of entitlements to any severance and sick leave credits that the transferred employees accumulated while in the employ of the province and that in XXXXXXXXXX and XXXXXXXXXX the City made payments out of the funds to the employees. ...

The explanatory notes released by the Department of Finance in connection with the introduction of subsection 107(2.11) acknowledge that a taxable capital gain realized by a trust upon the distribution of property with an accrued capital gain could be construed as having been made payable to the beneficiary who received the property. ...

In connection with this use, the purpose test would be met in Step 3 if the borrowed money replaces contributed capital that was being used for purposes that would have qualified for interest deductibility had the contributed capital been borrowed money. ...

It also requires that the employer is an Indian band which has a reserve, or a tribal council representing one or more Indian bands which have reserves, or an Indian organization controlled by one or more such bands or tribal councils, if the organization is dedicated exclusively to the social, cultural, educational, or economic development of Indians who for the most part live on reserves, and that the duties of the employment are in connection with the employer's non-commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserve. ...

It also requires that the employer is an Indian band which has a reserve, or a tribal council representing one or more Indian bands which have reserves, or an Indian organization controlled by one or more such bands or tribal councils, if the organization is dedicated exclusively to the social, cultural, educational, or economic development of Indians who for the most part live on reserves, and that the duties of the employment are in connection with the employer's non-commercial activities carried on exclusively for the benefit of Indian who for the most part live on reserve. ...

These conditions can be met, for example, where a taxpayer carries on a business of caring for children in his or her home, rents one or more rooms in the home, or has an office or other work space in the home which is used in connection with his or her business or employment. ...

An RCA is defined in subsection 248(1) of the Act as generally being an arrangement under which payments are made by an employer to a custodian in connection with benefits that are to be received by an employee on or after retirement. ...

November 14, 2003 Dear XXXXXXXXXX: Re: Travelling Expenses This is in response to your letter of August 7, 2003, requesting our comments in connection with the deduction of motor vehicle expenses of employees in the specific situation submitted with your request. ...

The Committee on Fiscal Affairs of the Organisation for Economic Co-operation and Development (OECD) is working on the issue of the treatment of stock options under tax treaties, and in connection with this work, released a second public discussion paper entitled "Cross-Border Income Tax Issues Arising From Employee Stock Option Plans". ...