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Ministerial Correspondence
7 June 2005 Ministerial Correspondence 2005-0128501M4 - Taxation of status Indian PSE assistance
If there is no connection to a reserve, the CRA will ensure that students have access to all of the information about their credit entitlements in order to offset or reduce any tax liability. ...
Ministerial Correspondence
30 September 2004 Ministerial Correspondence 2004-0096351M4 - Taxation of status Indian employment income
It also requires that the employer is an Indian band that has a reserve, or a tribal council representing one or more Indian bands that 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 status 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. ...
Ministerial Correspondence
25 September 1989 Ministerial Correspondence 32674 F - Deferred Salary Leave Plan
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 the issues are under objection. ...
Ministerial Correspondence
1999 Ministerial Correspondence 991354A - STOCK OPTION EXCHANGE, TAKEOVER
To the best of your knowledge and the knowledge of the Company, none of the issues involved in this request for an advance income tax ruling: (a) is in an earlier return of the Company or of a person related to the Company; (b) is being considered by a tax services office or taxation centre in connection with a previously filed return of the Company or of a person related to the Company; (c) is under objection by the Company or by a person related to the Company; (d) is before the courts; or (e) is the subject of a ruling previously issued by the Income Tax Rulings and Interpretations Directorate. ...
Ministerial Correspondence
9 August 1990 Ministerial Correspondence 74794 F - Manufacturing and Processing Deductions - Qualified Activities
The basis for the position in paragraph 44 of IT-145R allowing most of the activities performed in connection with publication of a newspaper to be considered qualifying activities arose as a result of the Department losing the court case The St. ...
Ministerial Correspondence
10 July 1991 Ministerial Correspondence 91042-4 F - Interest Deductibility
It is a word of large import, having several recognized meanings which vary greatly, according to the subject matter and the language in connection with which the word is used. ...
Ministerial Correspondence
22 November 1990 Ministerial Correspondence 73984 F - CCA Class on Railway Tracks and Spur Line
In connection with your other enquiry (our File No. 7-4387) regarding the eligibility of 24(1) EMR concluded, on the basis of their------ three criteria for determining prime metal stage, that "the prime metal stage for potash occurs on the mine property when it is ready for shipment to customers. ...