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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. ... Subparagraph 56(1)(r)(v) was added by 2009, c. 2, s. 13(2), applicable to the 2008 and subsequent tax years. ¶3.81 has been added to describe the taxation of certain assistance received by an individual in connection with their participation in an employment-related activity, in line with various CRA interpretations on the subject matter. ¶3.84- 3.85 have been added to note that certain payments may be considered social assistance under paragraph 56(1)(u) or a scholarship or bursary under paragraph 56(1)(n) depending on its primary purpose, in line with CRA interpretations and jurisprudence. ¶3.87 (formerly ¶41 of IT-75R4) has been revised to reflect the amendment to Article XX of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital pursuant to the coming into force of the Fifth Protocol. ... This amendment was made by 2007, c. 2, s. 6(3), effective for the 2006 and subsequent tax years, to increase the $3,000 exemption to an unlimited exemption where scholarship income was received in connection with an educational program that qualified under subsection 118.6(2). ¶3.91 (formerly included in ¶43 of IT-75R4) has been revised to reflect the amendment to paragraph 56(3)(a) to effectively extend (i) to the preceding and following years. ...

This profit test does not apply to the making of a supply of real property (other than an exempt supply), including anything done in the course of or in connection with the making of the supply, which is a commercial activity by virtue of paragraph (c) of the definition. ... Given the reference to whether an undertaking is engaged in for profit, it is the CCRA's position that "undertaking" is restricted to those activities that have some connection or similarity to an undertaking that would be carried out with profit as its objective. ... However, such an undertaking would have to be carried on in a "business-like" manner, having some connection or similarity to an undertaking that would be carried out with profit as its objective. ...

This profit test does not apply to the making of a supply of real property (other than an exempt supply), including anything done in the course of or in connection with the making of the supply, which is a commercial activity by virtue of paragraph (c) of the definition. ... Given the reference to whether an undertaking is engaged in for profit, it is the CCRA's position that "undertaking" is restricted to those activities that have some connection or similarity to an undertaking that would be carried out with profit as its objective. ... However, such an undertaking would have to be carried on in a "business-like" manner, having some connection or similarity to an undertaking that would be carried out with profit as its objective. ...

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. ... These references are made in connection with the certification of an educational institution in Canada which provides courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation. ... Pursuant to this amendment, programs taken by students in connection with, or as part of, their duties of an office or employment are not excluded from the definition of a qualifying educational program for 2004 and subsequent tax years. ...

The accommodation platform operator is required to charge and collect HST at 13% on any booking or administration fee it charged to the family member from British Columbia in connection with the supply of the short-term accommodation because the property is situated in Ontario. ... The accommodation platform operator is required to charge and collect GST at 5% on any booking or administration fee it charged to the family member from Ontario in connection with the supply of the short-term accommodation because the property is situated in British Columbia. ... The accommodation platform operator is required to charge and collect HST at 15% on any booking or administration fee it charged to the family member from Ontario in connection with the supply of the short-term accommodation because the property is situated in Nova Scotia. ...

The same applies in connection with any client trust account held by a lawyer in trust for a single client in connection with legal services if the above-referenced conditions are satisfied and the lawyer's actions in connection with the opening, use and management of the account are regulated by a law society in Canada. ... If the account holder has either status, reporting obligations to the CRA will exist in connection with the account. ... Account information 12.7 Financial institutions must report account information in connection with the reportable account. ...

Fifteen percent who would not use 'My Account' say it is because they do not have a computer, while seven percent say it is because they have no connection to the Internet. ...

Note Touring costs incurred in connection with a concert or live performance are not a qualifying expenditure. ...

The amount based on a flat-rate paid for travel inside the district is taxable, since it is not based only on the number of kilometres for which the vehicle is used in connection with the employment. ...

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