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Concerning 24(1) it is our view that this represents an allowance for the use of the vehicle which is not based solely on the number of kilometres for which the vehicle is used in connection with or in the course of the employee's office or employment and as such is required to be included in the employee's income. ...

If we can be of any further assistance in resolving tax problems in connection with this undertaking please feel free to contact us. ...

A ruling request must also contain a statement as to whether any of the issues involved are to the best of the taxpayer's knowledge being considered by a District Office and/or Taxation Centre in connection with a tax return already filed, or if any of tee issues are under objection. ...

Il se peut que vous entendiez un signal sonore et qu’il y ait un retard avant la connexion de l’appel. ...

While the language of this Treaty is not as supportive of the approach (in favour of the taxpayer) adopted by the Courts in connection with the 1942 US Treaty, in Smith the Court held that the old UK Treaty should be interpreted in essentially the same manner as the Courts subsequently held the 1942 US Treaty should be interpreted.  ... Also, on the subsequent period of temporary residence in Canada, the teacher must becoming from Ireland or Denmark and presumably must have some connection to that Country (beyond having simply come from there in transit from somewhere else) in order to have the benefit of the Treaty. (3)     (a)  Paragraph 1(b) of IT-68R2 states that:      "a period not exceeding two years means one period that does not exceed 24 months". 21(1)(b) ...

The 2006 federal budget exempted post-secondary scholarship, fellowship, and bursary income from tax if the student receives the scholarship, fellowship, or bursary in connection with his or her enrolment in a program for which he or she can claim the education tax credit. ...

Several conditions must be met in order for guideline 4 to apply: the employer must be resident on a reserve; the duties of employment must be in connection with the employer's non-commercial activities carried on exclusively for the social, cultural, educational, or economic development of Indians who for the most part live on reserves; the employer must be: 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, and dedicated exclusively to the social, cultural, educational, or economic development of Indians who for the most part live on reserves. ...

The 2006 federal budget exempted post-secondary scholarship, fellowship, and bursary income from tax if the student receives the scholarship, fellowship, or bursary in connection with his or her enrolment in a program for which he or she can claim the education tax credit. ...

Further, the duties of the employment must be in connection with the employer's non-commercial activities carried on exclusively for the benefit of Indians who for the most part live on a reserve. ...

Reasons: Provisions are applicable to the 2001 and subsequent taxation years in respect of an eligible relocation of an individual in connection with which the individual begins employment at a new work location before October 1998; and in any other case, after February 23, 1998. ...