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However, this rule does not apply to shares issued in any of the following situations: as payment for other shares for dispositions of shares after June 17, 1987, as payment of a stock dividend in connection with a property that you, a partnership of which you were a member, or a person related to you disposed of to the corporation that issued the shares. ...

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

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. ... Monetary threshold exemptions 9.43 A financial institution can apply the monetary threshold exemptions in connection with the review of entity accounts. ... Account information 12.8 Financial institutions must report account information in connection with the U.S. reportable account. ...

Paid or credited consideration 3.15 For Part XX purposes, consideration is compensation in any form paid or credited to a seller in connection with relevant activities. ... Active seller means a seller that either provides relevant services or sells goods during the reportable period or is paid or credited consideration in connection with relevant activities during the reportable period. Consideration means compensation in any form that is paid or credited to a seller in connection with relevant activities, the amount of which is known or reasonably knowable by the platform operator. ...

In addition, if a person at any time consumes, uses, or supplies property or a service in the course of, or in connection with, mining activities of the person, that consumption, use, or supply is deemed to be otherwise than in the course of commercial activities of the person in accordance with subsection 188.2(3). ... Amendment to the definition of commercial service The definition of commercial service in subsection 123(1) is amended, and effective as of February 5, 2022, to exclude a service in respect of goods that is acquired for consumption, use or supply in the course of, or in connection with, the performance of a mining activity (as defined in subsection 188.2(1)) in Canada. ... The supply of hosting services was acquired by USCo for consumption, use or supply in the course of, or in connection with, its performance of mining activities in Canada. ...

Property/Service Date Option 91/02/01 Architectural fees 91/02/15 Land 91/03/01 Rentals of equipment directly related to the construction of the home 91/03/15 Purchase of power tools to be used in the construction of the home 91/03/15 Legal fees related to the purchase of the land and the construction of the home 91/03/15 Legal fees related to obtaining financing 91/03/15 Building materials 91/03/15 Contractors and Subcontractors'services for constructing the home 91/04/01 Drilling of water well 91/05/01 Connection and installation of electrical power 91/05/01 Installation and supply of a septic system 91/05/15 Hook-up of natural gas 91/05/15 Purchase and installation of a built-in air conditioner and built-in water-purifier 91/06/01 Leveling, sodding and landscaping 91/06/15 Moving expenses 91/07/01 Purchase and installation of free standing appliances and furniture 91/07/01 Purchase and installation of wall to wall carpeting 91/07/15 Purchase of area rugs 91/07/15 Construction of a patio and an open deck 91/08/01 Pesticide and weed spraying 91/08/01 Purchase and installation of drapery hardware 91/08/15 Purchase of custom made draperies and blinds 91/08/30 Construction of a detached garage 91/09/01 Purchase and installation of light and bathroom fixtures 91/09/15 Pavement of the driveway 91/10/01 Purchase of a television and a sound system 91/10/15 Purchase and installation of a pre-wired security system 91/11/01 Purchase and installation of a built-in vacuum cleaner 91/11/15 Purchase of art work and home decoratings which are not fixtures 92/02/15 Purchase of Linen 92/03/01 Purchase and installation of an in-ground swimming pool 92/06/01 Ruling requested Which property and services outlined above can be included in the "total tax paid by the particular individual" for purposes of the GST new housing rebate for owner-built homes? Ruling given Since the rebate claim was filed within two years of the earlier of substantial completion and occupancy of the home, the following property and services would be considered eligible costs in respect of the qualifying land, interest and improvements that may be included in determining the total tax paid by the particular individual for purposes of the GST new housing rebate for owner-built homes: Option Architectural fees Land Rentals of equipment directly related to the construction of the home Legal fees related to the purchase of the land and the construction of the home Building materials and building permits Contractor's and Subcontractor's services for constructing the home Drilling of water well Connection and installation of electrical power Installation and supply of a septic system Hook-up of natural gas Purchase and installation of a built-in air conditioner and a built-in water-purifier Leveling, sodding and landscaping Purchase and installation of wall to wall carpeting (not area carpeting) Construction of a patio and an open deck Purchase and installation of drapery hardware affixed to the complex Construction of a detached garage Purchase and installation of light and bathroom fixtures Pavement of the driveway Purchase and installation of a pre-wired security system Purchase and installation of a built-in vacuum cleaner Purchase and installation of an in-ground swimming pool The following property and services are not included in the total tax paid by the particular individual for purposes of the GST new housing rebate for owner-built homes because they are not considered improvements within the meaning of the Act: Purchase of power tools to be used in the construction of the home; Legal fees related to financing; Purchase of area rugs; Purchase of custom made draperies and blinds; Moving expenses; Pesticides and weed spraying; Purchase and installation of free standing appliances and furniture; Purchase of a television and a sound system; Purchase of art work and home decorations which are not fixtures; Purchase of linen. ...

A tax shelter is defined as any property of which it is expected, based on statements or representations made or proposed to be made in connection with the property, that the aggregate of the losses or other amounts, calculated in any of the relevant years, which a purchaser will be entitled to deduct in taxation years ending within four years of the date of acquisition of the property will exceed the cost of the interest in the property (less prescribed benefits) to the purchaser. ... The definition of what constitutes a tax shelter depends entirely on the reasonable inferences to be drawn from representations made in connection with the property. ...

Property/Service Date Option 91/02/01 Architectural fees 91/02/15 Land 91/03/01 Rentals of equipment directly related to the construction of the home 91/03/15 Purchase of power tools to be used in the construction of the home 91/03/15 Legal fees related to the purchase of the land and the construction of the home 91/03/15 Legal fees related to obtaining financing 91/03/15 Building materials 91/03/15 Contractors and Subcontractors'services for constructing the home 91/04/01 Drilling of water well 91/05/01 Connection and installation of electrical power 91/05/01 Installation and supply of a septic system 91/05/15 Hook-up of natural gas 91/05/15 Purchase and installation of a built-in air conditioner and built-in water-purifier 91/06/01 Leveling, sodding and landscaping 91/06/15 Moving expenses 91/07/01 Purchase and installation of free standing appliances and furniture 91/07/01 Purchase and installation of wall to wall carpeting 91/07/15 Purchase of area rugs 91/07/15 Construction of a patio and an open deck 91/08/01 Pesticide and weed spraying 91/08/01 Purchase and installation of drapery hardware 91/08/15 Purchase of custom made draperies and blinds 91/08/30 Construction of a detached garage 91/09/01 Purchase and installation of light and bathroom fixtures 91/09/15 Pavement of the driveway 91/10/01 Purchase of a television and a sound system 91/10/15 Purchase and installation of a pre-wired security system 91/11/01 Purchase and installation of a built-in vacuum cleaner 91/11/15 Purchase of art work and home decoratings which are not fixtures 92/02/15 Purchase of Linen 92/03/01 Purchase and installation of an in-ground swimming pool 92/06/01 Ruling requested Which property and services outlined above can be included in the "total tax paid by the particular individual" for purposes of the GST new housing rebate for owner-built homes? Ruling given Since the rebate claim was filed within two years of the earlier of substantial completion and occupancy of the home, the following property and services would be considered eligible costs in respect of the qualifying land, interest and improvements that may be included in determining the total tax paid by the particular individual for purposes of the GST new housing rebate for owner-built homes: Option Architectural fees Land Rentals of equipment directly related to the construction of the home Legal fees related to the purchase of the land and the construction of the home Building materials and building permits Contractor's and Subcontractor's services for constructing the home Drilling of water well Connection and installation of electrical power Installation and supply of a septic system Hook-up of natural gas Purchase and installation of a built-in air conditioner and a built-in water-purifier Leveling, sodding and landscaping Purchase and installation of wall to wall carpeting (not area carpeting) Construction of a patio and an open deck Purchase and installation of drapery hardware affixed to the complex Construction of a detached garage Purchase and installation of light and bathroom fixtures Pavement of the driveway Purchase and installation of a pre-wired security system Purchase and installation of a built-in vacuum cleaner Purchase and installation of an in-ground swimming pool The following property and services are not included in the total tax paid by the particular individual for purposes of the GST new housing rebate for owner-built homes because they are not considered improvements within the meaning of the Act: Purchase of power tools to be used in the construction of the home; Legal fees related to financing; Purchase of area rugs; Purchase of custom made draperies and blinds; Moving expenses; Pesticides and weed spraying; Purchase and installation of free standing appliances and furniture; Purchase of a television and a sound system; Purchase of art work and home decorations which are not fixtures; Purchase of linen. ...

A tax shelter is defined as any property of which it is expected, based on statements or representations made or proposed to be made in connection with the property, that the aggregate of the losses or other amounts, calculated in any of the relevant years, which a purchaser will be entitled to deduct in taxation years ending within four years of the date of acquisition of the property will exceed the cost of the interest in the property (less prescribed benefits) to the purchaser. ... The definition of what constitutes a tax shelter depends entirely on the reasonable inferences to be drawn from representations made in connection with the property. ...