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The issuer may also want the holder application form to include: a statement that the holder will notify the issuer when they are not a resident of Canada a warning informing the holder that they may be liable for certain tax consequences arising in connection with a non-compliant qualifying arrangement a space where the holder can indicate whether, in the event of the holder's death, the holder's survivor (with space for the spouse's or common-law partner's name and social insurance number), provided they are a qualifying individual, becomes the successor holder under the arrangement (In Quebec, a beneficiary designation of FHSA proceeds in the FHSA contract or will is not valid except in limited circumstances.) ... At all times since the arrangement was entered into, it must comply with the following conditions: the arrangement requires that it be maintained for the exclusive benefit of the holder the arrangement prohibits, while there is a holder of the arrangement, anyone that is neither the holder nor the issuer of the arrangement from having rights under the arrangement relating to the amount and timing of distributions and the investing of funds the arrangement prohibits anyone other than the holder from making contributions under the arrangement the arrangement permits distributions to be made to reduce the amount of tax otherwise payable by the holder under section 207.021 of the Income Tax Act the arrangement provides that, at the direction of the holder, the issuer shall transfer all or any part of the property held in connection with the arrangement (or an amount equal to its value) to another FHSA of the holder or to a registered retirement savings plan (RRSP) or registered retirement income fund (RRIF) under which the holder is the annuitant if the arrangement is an arrangement in trust, it prohibits the trust from borrowing money or other property for the purposes of the arrangement the arrangement must cease to be an FHSA after the end of the holder’s maximum participation period arrangements issued by depositaries must include provisions stipulating that the issuer has no right of offset with respect to the property held under the arrangement in connection with any debt or obligation owing to the issuer the arrangement complies with prescribed conditions. ...

Electronically-filed returns, rebates, and elections involve an Internet connection and information is transferred to our mainframe through a secure connection. ... When employees are at desks located in CRA buildings, they have access to direct, wired connections to the Agency network. ...

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. ... Content relating to the Supreme Court of Canada decision in Jean Paul Gagnon v The Queen, [1986] 1 S.C.R. 264, 86 DTC 6179, which addressed the issue of deductibility for certain amounts payable under court orders or written agreements made after March 27, 1986 and before 1988 has been deleted. ¶3.49 has been added to include discussion of special and extraordinary expenses as provided in section 7 of the Federal Child Support Guidelines. ¶3.50 has been added to emphasize that payments to third parties for the benefit of a person must be made pursuant to a court order or written agreement. ¶3.51 has been added to identify the connection between payments to third parties under a court order or written agreement, requirements for deductibility by the payer and the parallel income inclusion by the recipient. ¶3.53 (formerly contained in ¶26 of IT-530R) has been revised to clarify that the recipient must have the ability to redirect third party payments under subsection 60.1(1). ¶3.57 (formerly contained in ¶29 of IT-530R) has been modified to improve clarity about application to the payer and recipient. ¶3.59 (formerly contained in ¶29 of IT-530R) has been revised to reflect the amendment to add a reference to corporeal property in subsections 56.1(2) and 60.1(2). ...

For the employees, the connection to a reserve is that the employer is resident on a reserve and the Indian is employed in a non-commercial activity for the social, cultural, educational, or economic development of Indians who for the most part live on reserves. ... Guideline 4 WHEN: THE EMPLOYER IS RESIDENT ON A RESERVE; AND THE EMPLOYER IS: AN INDIAN BAND WHICH HAS A RESERVE, OR A TRIBAL COUNCIL REPRESENTING ONE OR MORE INDIAN BANDS WHICH HAVE RESERVES, OR AN INDIAN ORGANIZATION CONTROLLED BY ONE OR MORE SUCH BANDS OR TRIBAL COUNCILS, IF THE ORGANIZATION IS DEDICATED EXCLUSIVELY TO THE SOCIAL, CULTURAL, EDUCATIONAL, OR ECONOMIC DEVELOPMENT OF INDIANS WHO FOR THE MOST PART LIVE ON RESERVES; AND THE DUTIES OF THE EMPLOYMENT ARE IN CONNECTION WITH THE EMPLOYER'S NON-COMMERCIAL ACTIVITIES CARRIED ON EXCLUSIVELY FOR THE BENEFIT OF INDIANS WHO FOR THE MOST PART LIVE ON RESERVES; ALL OF THE INCOME OF AN INDIAN FROM AN EMPLOYMENT WILL USUALLY BE EXEMPT FROM INCOME TAX. ...

It also explains how sponsors can claim a rebate of the GST/HST paid on purchases made in connection with a foreign convention. ... "Related convention supplies" means most property or services acquired, imported or brought into a participating province by a person exclusively to be consumed, used or provided in connection with a convention. ...

"Related convention supplies" means most property or services acquired, imported, or brought into a participating province by a person exclusively to be consumed, used or provided in connection with a convention. ... Rebate available to non-registered organizers Generally, Canadian or non-resident organizers of foreign conventions must pay the GST/HST on convention facilities and related convention supplies rented or purchased in connection with a foreign convention. ...

Problem Solving level 2 Underlying Notion Behaviours could include, but are not limited to: Making key connections to determine a solution to a problem or situation Gathers and evaluates additional facts and information in order to gain a better understanding of the situation. ... In determining a solution, you make key connections between relevant parts of the information you have analyzed. ...

For the employees, the connection to a reserve is that the employer is resident on a reserve and the Indian is employed in a non-commercial activity for the social, cultural, educational, or economic development of Indians who for the most part live on reserves. ... Guideline 4 WHEN: THE EMPLOYER IS RESIDENT ON A RESERVE; AND THE EMPLOYER IS: AN INDIAN BAND WHICH HAS A RESERVE, OR A TRIBAL COUNCIL REPRESENTING ONE OR MORE INDIAN BANDS WHICH HAVE RESERVES, OR AN INDIAN ORGANIZATION CONTROLLED BY ONE OR MORE SUCH BANDS OR TRIBAL COUNCILS, IF THE ORGANIZATION IS DEDICATED EXCLUSIVELY TO THE SOCIAL, CULTURAL, EDUCATIONAL, OR ECONOMIC DEVELOPMENT OF INDIANS WHO FOR THE MOST PART LIVE ON RESERVES; AND THE DUTIES OF THE EMPLOYMENT ARE IN CONNECTION WITH THE EMPLOYER'S NON-COMMERCIAL ACTIVITIES CARRIED ON EXCLUSIVELY FOR THE BENEFIT OF INDIANS WHO FOR THE MOST PART LIVE ON RESERVES; ALL OF THE INCOME OF AN INDIAN FROM AN EMPLOYMENT WILL USUALLY BE EXEMPT FROM INCOME TAX. ...

Therefore, a qualifying transfer of assets from an RRSP made in connection with a past service event can be made to a deemed registered pension plan. ... Therefore, any amounts transferred into the plan in connection with a past service event would no longer be a qualifying transfer as described in subsection 8303(6) of the Regulations. ...

The expression in respect of implies a connection between the loss of employment and the payment that results thereafter. ... The courts have set out the two following questions to determine if such a connection exists: Slide 18 Question 1: Would the employee have received the amount if the employee didn’t lose the employment? ...