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If a Partner is excluded from a Portfolio Company investment as aforesaid, this Agreement shall be amended to reflect that the Commitment of each Partner shall be reduced by the amount the Partner would have been required to pay to the Partnership in connection with the Portfolio Company investment, had such Partner not been so excluded from same. ...

In basic terms, an RCA must be established by an employer (or a person related to an employer) in connection with the provision of benefits which may be received or enjoyed on, after or in contemplation of a substantial change in the services rendered by an officer or employee of the employer. ...

In connection with these payments, such GC Spouses should notify Canadian payors of their non-residence status on or about the time they cease to be resident in Canada to ensure that the Canadian payors withhold the appropriate amount of Part XIII tax on such payments. ...

29 October 1992 Income Tax Severed Letter 9220875- Indians 922087 Glen Thornley 19(1) (613) 957-2101 October 29, 1992 Dear 19(1) Re: Employment Income of a Status Indian: This is in reply to your letter of July 2, 1992 requesting that we review the information regarding hours worked on and off a reserve in connection with your terms of employment with 24(1) and determine if you are able to make a claim for exemption under the Indian Remission Order (the "Order"). ...

I note that paragraph 7(3)(b) of the ITA applies only to the deemed benefit under section 7 and does not prohibit a deduction for out-of-pocket expenses incurred by an employer in connection with setting up a plan or issuing shares under a plan (i.e. expenses of having share certificates printed up). ...

Under the terms of the program, full and part time monitors may be reimbursed for the costs of economy class air or ground travel (and any necessary ground connections) between the monitor's home and the institution where he or she will be performing services during the term of employment. ...

Vallée (613) 957-2093 XXXX MAR 3 1989 Dear Sirs: Re: Subsections 249(4) and 256(9) of the Income Tax Act ("the Act") This is in reply to your letter, dated October 28, 1988, whereby you request a technical interpretation in connection with subsections 249(4) and 256(9) of the Act in the following situation. ...

Savage, [[1983] C.T.C. 393] 83 DTC 5409, as a phrase with the widest possible scope intended to convey some connection between two related subject matters. ...

Consistent with these comments, it is also our view that the purchaser would not be allowed to deduct any costs incurred in connection with the capital obligation. ...

Maintenance Service Contract It is our general position that the following two conditions must be net in order for payments for any services, including a hot line service, provided in connection with the use of computer software not to be considered part of the software licence fee which is subject to Part XIII tax: 1. ...