Search - connection
Results 311 - 320 of 843 for connection
Current CRA website
Special payments and the end of an employee's employment
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? ...
Current CRA website
Problem Solving
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. ...
Current CRA website
Chapter History S1-F3-C3, Support Payments
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). ...
Current CRA website
TPM-06
The current version of information circular IC75-6R2, Required Withholding From Amounts Paid to Non-Residents Providing Services in Canada, discusses the CRA's administrative position on the identification and allocation of payments for which withholdings are required, in connection with services performed in Canada by non-residents. ... Other than payments in connection with rental or franchise agreements, the exemption includes royalties paid for the use of, or the right to use, designs or models, plans, secret formulas, or processes to the extent that they represent payments for the use of, or the right to use, information concerning industrial, commercial, or scientific experience (that is, know-how). ...
Current CRA website
GST/HST Returns and Rebates Processing Program
Electronically filed returns, rebates and elections involve an Internet connection and information is transferred to our mainframe via a secure connection. ...
Current CRA website
Business Number & Program Account Registration - Privacy impact assessment summary
Paragraphs 241(4) (l) of the Income Tax Act and 295(5)(j) of the Excise Tax Act enable the CRA to disclose the BN and the related business identification information to a government entity provided that: The information provided solely for the purposes of the administration or enforcement of an Act of Parliament or of a legislature of a province, or a by-law of a municipality in Canada or a law of an aboriginal government; and The BN is used as an identifier in connection with a program, activity or service for which it was provided. ... G) Personal information transmission The personal information is used in a system that has connections to at least one other system. ...
Current CRA website
Leads Program v3.0
Level of risk to privacy: 4 Details: Online leads are submitted via internet connection to the Leads Program, but no personal information on a tipster is collected via the online form. ... Therefore, there is a connection to the intranet. To fill out the intranet form, CRA employees need to use their LAN user ID and password. ...
Current CRA website
Chapter History S3-F2-C1, Capital Dividends
. ¶ 1.50 to 1.58 have been added to revise the description of the calculation of the component of the capital dividend account that takes account of gains and losses realized in connection with the disposition of eligible capital property. ¶ 1.59 to 1.72 have been added to describe the treatment of proceeds of life insurance policies in relation to the capital dividend account. ... The paragraphs also describe the treatment of life insurance proceeds received in connection with policies used as security for debt and takes account of the 2010 Federal Court of Appeal decision in Canada v. ...
Current CRA website
Access digital services safely
Typically, the information stored in a cookie is: a name (chosen by the website you are visiting; a value (unique number for the cookie that is determined by and stored by the website for future recognition and action); an expiration date; a valid path (details about the webpage(s) that the visitor was on when the cookie was sent); a valid domain (the name of the website that created and can retrieve the cookie); and a secure connection requirement (if the cookie is marked "secure," it will be transmitted only if the visitor is connected to a secure website). ... If you are using an older browser that is missing those critical security features, you will be unable to access the CRA’s digital services and might see one of the following messages when attempting to sign in: Page Can’t Be Displayed Cannot Establish a Secure Connection Page Not Available When you upgrade your browser, the issue will be resolved automatically. ...
Current CRA website
General Eligibility Rules
The definition also includes the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. ... Accordingly, the person will not be eligible to claim ITCs for the tax paid or payable in respect of property or services acquired in connection with the acquisition or termination of the non-commercial business activity. ... Since the corporation has acquired the supplies to provide financial services in connection with its commercial activities, the property or services are deemed to be acquired for consumption, use or supply in the course of the corporation’s commercial activities. ...