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Similarly, with regard to the requested deduction of the non-capital losses pursuant to section 111, we are of the view that there is no causal connection between non-capital loss adjustment and the change in the balance of the reserve in the Prior Year. ...

Where the conditions are met, paragraph 6(6)(a) of the Act excludes from the income of an employee reasonable amounts received for board and lodging at a special work site or remote location in connection with temporary employment away from the employee’s ordinary place of residence. ...

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). ...

In this regard, document 2013-048115 commented that there is a causal connection between the foreign tax paid and the adjustment to claim the foreign tax credit, regardless of whether the adjustment includes an addition to taxable income under section 110.5 of the Act. ...

The primary consideration in those interpretations was the connection to a legal or contractual obligation to pay an amount, as interpreted by the court in Redclay Holdings Ltd v The Queen, 96 DTC 1207 (General Procedure). ...

Insofar as licence fees paid to obtain the authority to work in the particular field are not paid in connection with the program of study, they would not qualify for the TTC. ...

Mott: Required Property Tax Laws for Purposes of Paragraph 149(1)(c) of the Income Tax Act (the "Act") You have requested our comments in connection with our technical interpretation 2008-028043 dated December 22, 2008. ...

Eligible projects must improve the visibility and knowledge of locally produced products and the individuals that produce them; make the connection between PEI farming and the agri-food sector; encourage the importance of using locally produced foods to create healthy eating habits and making informed consumer choices; and/or, create an awareness of the important value of the Prince Edward Island agri-food sector. ...

Where an individual was employed in a year in connection with the selling of property or negotiation of contracts for the individual's employer, a deduction pursuant to paragraph 8(1)(f) of the Act may be claimed in respect of amounts expended in the year for the purpose of earning the employment income. ...

Robin Maley for Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ENDNOTES 1 This theme is reiterated in paragraph 2 of IT-128R ["...In this connection it is important to note that in computing the income of a partnership, subsection 96(1) and Regulations 1102(1a) require that partnership property (including depreciable property) be accounted for as if it were owned at the partnership level"], and paragraph 15 of IT-285R2 ["It should be noted that, in calculating the income of a partnership, subsection 96(1) of the Act and subsection 1102(1a) of the Regulations require that partnership property (including depreciable property) be accounted for as if it were owned at the partnership level"]. ...