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Current CRA website

Residency and how to contact us

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...
Current CRA website

Examples of uncommon employment situations where the guidelines do not apply

The agency resides on a reserve, but has no tangible connection to the reserve except the fact that its head office is located on the reserve. ... Since there is no connection between Kelly’s employer, the employee-placement/leasing agency, and the reserve, Guideline 2 does not apply. ...
Current CRA website

Examples of uncommon employment situations where the guidelines do not apply

The agency resides on a reserve, but has no tangible connection to the reserve except the fact that its head office is located on the reserve. ... Since there is no connection between Kelly’s employer, the employee-placement/leasing agency, and the reserve, Guideline 2 does not apply. ...
Current CRA website

Chapter History S4-F5-C1, Share for Share Exchange

However, these sections now appear in the Table of contents for easy access; the statement that folios are only available in electronic format has been moved to the end of the Application section; and the words “as promulgated under the Act” in connection with the Income Tax Regulations have been removed from the Application section, in the interest of using plain language. The following specific changes have been made to this Chapter: ¶1.6(f) has been revised to include a reference to paragraph 85.1(2)(c). ¶1.11 has been revised to remove the word “reporting” in connection with the section 116 requirements to better reflect the legislation. ¶1.4, 1.11, 1.14 and 1.15 of the French Chapter only have been revised to improve readability. ...
Current CRA website

Related business - Segment 3

Instead, it is the nature of the business, and whether it has some direct connection to a charity's purpose, that determines whether it is a related business. Four forms of connection or linkage have been identified. A) A business is considered linked to a charity's purpose if it fits within one of the following categories: A usual and necessary concomitant (meaning naturally accompanying or associated) of charitable programs So these activities supplement charitable programs and are necessary for the effective operation of the programs, or they improve the quality of the service delivered in these programs. ...
Current CRA website

Direct deposit for non-resident individuals, businesses and trusts

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...
Current CRA website

Box 13 – Interest from Canadian sources

Box 13 – Interest from Canadian sources Enter the following amounts, as long as you did not previously report them: interest on a fully registered bond or debenture interest on money loaned to or on deposit with, or interest on any kind of property placed with, a corporation, association, organization, institution, partnership, or trust interest on an account with an investment dealer or broker interest an insurer paid in connection with an insurance policy or annuity contract interest on an amount owing as compensation for property that has been expropriated the interest part of Blended payments unless paid by an individual or if paid by a corporation, association, organization, institution, partnership, or trust dividends paid or payable by a credit union to a member who has a share in the credit union, if the share is not listed on a prescribed stock exchange taxable dividends, other than capital gains dividends, that a mortgage investment corporation paid to any of its shareholders Do not include: interest from a source outside Canada (see Box 15 – Foreign income) the interest part of a blended payment made by an individual interest one individual pays to another, such as interest paid on a private mortgage (this does not include investment dealers or brokers making payments for client program accounts) interest paid on loans from banks, financial institutions, or other institutions whose usual business includes lending money the accrued income from an annuity described under former paragraph 56(1)(d.1), or accrued income of certain life insurance policies (see Box 19 – Accrued income: Annuities) For more information on accrued interest on investment contracts, see Accrued interest. ...
Current CRA website

What is charitable?

To qualify under this test, your organization must show that: its purposes and activities provide a measurable benefit to the public the people who are eligible for benefits are either the public as a whole, or a significant section of it (the beneficiaries cannot be a restricted group or one where members share a private connection- this includes social clubs and professional associations) If your organization wants to limit its beneficiaries unreasonably, or offer an unreasonable benefit to a group or individual, it will not qualify for registration. ...
Current CRA website

International tax and non-resident enquiries

After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay. ...
Current CRA website

Contact Information for Non-Residents and Deemed Residents of Canada

After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay. ...

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