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The Directorate will not provide any written comments in connection with a Pre-ruling Consultation. ... This consent will also apply to a supplemental ruling issued in connection with the initial Ruling. ... In making this request, we acknowledge and confirm our acceptance of the following terms: A Pre-ruling Consultation will only be considered in connection with a proposed transaction. ...

The Directorate will not provide any written comments in connection with a Pre-ruling Consultation. ... This consent will also apply to a supplemental ruling issued in connection with the initial Ruling. ... In making this request, we acknowledge and confirm our acceptance of the following terms: A Pre-ruling Consultation will only be considered in connection with a proposed transaction. ...

However, there must be a direct connection between the supplies acquired and the activities engaged in by the person. ... Under subparagraph 6(1)(b)(v), (vi), (vii) or (vii.1) of the ITA, the following allowances are excluded from an income from office or employment: reasonable allowances for travel expenses received by an employee from the employer in connection with the selling of property or negotiating of contracts for the employee’s employer; reasonable allowances received by a minister or clergyman in charge of or ministering to a diocese, parish or congregation for expenses for transportation incident to the discharge of the duties of that office or employment; reasonable allowances for travel expenses (other than allowances for the use of a motor vehicle) received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling away from the municipality where the employer’s establishment at which the employee ordinarily worked or to which the employee ordinarily reported was located, and the metropolitan area, if there is one, where that establishment was located, in the performance of the duties of the employee’s office or employment; and reasonable allowances for the use of a motor vehicle received by an employee (other than an employee employed in connection with the selling of property or the negotiating of contracts for the employer) from the employer for travelling in the performance of the duties of the office or employment. ... Under subparagraphs 6(1)(b)(x) and (xi) of the ITA, an allowance paid to an employee for the use of a motor vehicle in connection with the activities of the employer is considered to be reasonable only if the following conditions apply: the allowance is based only on the number of kilometres driven in a year in connection with, or in the course of, an office or employment; the rate per kilometre is reasonable; and the employee is not reimbursed for expenses related to the same use of the motor vehicle, other than a reimbursement for supplemental business insurance, toll or ferry charges, not already included in the allowance. ...

Administratively, it is interpreted to mean that admittance to a formal meeting or assembly is restricted to members of an organization or a targeted audience of the public having a particular interest in, or special connection with, the event. ... The distinction is important for determining which legislative provisions apply to supplies made or acquired in connection with the convention. ... Consequently, if the other conditions for claiming a rebate under section 252.3 are met, the exhibitor may claim a rebate in respect of the GST/HST paid on supplies used exclusively in connection with a convention. ...

Administratively, it is interpreted to mean that admittance to a formal meeting or assembly is restricted to members of an organization or a targeted audience of the public having a particular interest in, or special connection with, the event. ... The distinction is important for determining which legislative provisions apply to supplies made or acquired in connection with the convention. ... Consequently, if the other conditions for claiming a rebate under section 252.3 are met, the exhibitor may claim a rebate in respect of the GST/HST paid on supplies used exclusively in connection with a convention. ...

Your employee is eligible for the reduced standby charge if all of the following conditions apply: Condition 1: You required your employee to use the automobile in connection with or in the course of an office or employment If you did not require your employee to use the automobile as part of duties of an office or employment, your employee is not eligible for the reduced standby charge. ... Judith was required to use the automobile in connection with her employment and is also allowed to use the automobile for personal driving. ... Judith was required to use the automobile in connection with her employment. ...

For example: a) Is there a lack of a clear connection or link between the public policy advocacy activities and the charity’s charitable purposes? ... In this case, the charity does not appear to have a political purpose, as its public policy advocacy activities are: related, being linked or connected to the charity’s charitable purpose; proportionate, as while they are carried out regularly and consistently, the greatest part of the charity’s effort goes to delivering a public benefit; and non-partisan, as there is no apparent connection to a particular political party or candidate. ... In this case, the charity does not appear to have a political purpose, as its public policy advocacy activities appear: related, being linked or connected to the charity’s charitable purpose; proportionate, while the charity may have focused significantly on these activities for a year, taken in context of all its activities and years of operation, they are outweighed by its delivery of a public benefit; and non-partisan, as there is no apparent connection to a political party or candidate. ...

Can be claimed All salaried employees and commission employees can claim electricity heat water utilities portion (electricity, heat, and water) of your condominium fees Footnote 1 home internet access fees Footnote 2 maintenance and minor repair costs Footnote 3 rent paid for a house or apartment where you live Footnote 4 Commission employees can also claim home insurance property taxes lease of a cell phone, computer, laptop, tablet, fax machine, etc. that reasonably relate to earning commission income Cannot be claimed Salaried employees and commission employees cannot claim mortgage interest principal mortgage payments home internet connection fees furniture capital expenses (replacing windows, flooring, furnace, etc) Footnote 5 wall decorations Office supplies and phone expenses If your employer requires you to pay for office supplies or certain phone expenses, you may be able to claim those expenses. ... Basic service plan (minutes / data) Yes if all conditions are met | Salaried employees Yes if all conditions are met | Commissioned employees Conditions: The cost of the plan is reasonable The cost of the plan has been reasonably apportioned between employment and personal use You are able to show the cellular minutes or data you consumed directly while performing your employment duties (as well as the cost of the minutes or data) Cases No | Salaried employees No | Commissioned employees Connection or license fees No | Salaried employees No | Commissioned employees Lease No | Salaried employees Yes | Commissioned employees Protection plans No | Salaried employees No | Commissioned employees Purchase No | Salaried employees No | Commissioned employees Long distance telephone calls made for work Yes | Salaried employees Yes | Commissioned employees Land-line phone expenses Item Can be it claimed? ... To calculate the reasonable portion of the condominium fees that you can claim, you may need to contact the condominium administrator to obtain the following information: Cost of the eligible services (electricity, heat, water) paid by the condominium administrator for the whole condominium building for the current or previous year Total condominium fees paid by all co-owners for the same year Using the total condominium fees you paid for your unit for the period you were working from home, you can calculate the reasonable portion of your condominium fees used to pay for electricity, heat, and water using this formula: Cost of the electricity, heat, and water paid by the condominium administrator for the condominium building for the year divided by Total condominium fees paid by all co-owners for the year times 100 (to convert it into a percentage) equals % of condominium fees corresponding to electricity, heat, and water times Total condominium fees you paid for the period equals Reasonable utilities portion of the condominium fees you can claim Return to footnote 1 referrer Footnote 2 Home internet access fees Can claim monthly home internet access fee (the cost of the plan must be reasonable) Cannot claim connection fees Cannot claim the portion of fees related to the lease of a modem/router Return to footnote 2 referrer Footnote 3 Maintenance and minor repair costs The maintenance and minor repair costs generally fall into one of the following categories: Expenses you paid that relate to the work space as well as other areas of the home. ...

The prescribed amount is based on the amount of LRB that is actually commuted in connection with the transfer. It is determined by the formula A x B where, the A factor is the amount of LRBs under the provision commuted in connection with the transfer. ... This paragraph provides that the reduction in the individual’s LRBs or normalized pension, as a result of that other payment, is taken into account in determining the LRBs commuted in connection with the transfer. ...

G) Personal information transmission The personal information is used in system that has connections to at least one other system. ... Strict filtering of external network connections, application filtering and architecture restrictions prevent external connection to these systems. ...