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Subsection 212(5) provides for Part XIII tax on an amount paid or credited to a non-resident by a person resident in Canada for a right in or to the use of (a) a motion picture film, or (b) a film or video tape for use in connection with television or, where the amount is paid or credited after 1988, any other means of reproduction for use in connection with television that has been or is to be used or reproduced in Canada. However, for (b) above, subsection 212(5) does not apply to an amount paid or credited after 1985 for a right in or to the use of a film or video tape or after 1988 for the right in or to the use of any other means of reproduction where that film, video tape or other means of reproduction was or is for use solely in connection with and as part of a news program produced in Canada. 41. ... The Article XII(3) exemption does not apply to royalties on motion pictures and works on film, videotape or other means of reproduction for use in connection with television. 42. ...

Your service is zero-rated when you act as an agent for a person providing passenger transportation services in any of the following situations: selling a zero-rated passenger transportation service for them selling a service of transporting an individual's baggage for them in connection with a zero-rated passenger transportation service selling a service of supervising an unaccompanied child for them in connection with a zero-rated passenger transportation service issuing, delivering, amending, replacing, or cancelling a ticket or reservation for a zero-rated passenger transportation service on their behalf Also, if you are a travel agency acting as an agent for a non-resident person, your service is zero-rated in either of the following situations: the service relates to a sale made outside Canada by or to the non-resident the service relates to a zero-rated sale of exported property or services to the non-resident Example 1 On behalf of an air carrier, a Canadian travel agency sells a passenger transportation service from Toronto, Ontario, to Paris, France. ... Exclusively, for the purposes of related convention supplies, means property or services used all or substantially all (90% or more) in connection with a convention. ... Related convention supplies generally means property or services that were acquired, imported, or bought into a participating province by a person exclusively for consumption, use, or supply by the person in connection with a convention. ...

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. ... The treatment of expenses related to the operation of devices listed in paragraph 118.2(2)(i) are now discussed in ¶1.74, as the comments apply to operating costs for all devices listed in paragraph 118.2(2)(i). ¶1.81 (formerly ¶45 of IT-519R2) is expanded to provide the CRA’s view on the treatment of the costs of climate controlled storage space for the artificial kidney machine or supplies for the machine. ¶1.87 (formerly ¶49 of IT-519R2) is expanded to clarify the meaning of the phrase other products for purposes of paragraph 118.2(2)(i.1). ¶1.88 is added to refer readers to the discussion of subparagraph 118.2(2)(n)(i) to determine whether medical ointments used by a person in connection with products described in paragraph 118.2(2)(i.1), may be eligible medical expenses. ¶1.90 (formerly ¶51 of IT-519R2) is expanded to clarify that the cost of insulin, oxygen, liver extract injectible for pernicious anaemia or vitamin B12 for pernicious anaemia that are prescribed by a medical practitioner are also eligible medical expense under paragraph 118.2(2)(k). ¶1.91 is added to clarify that paragraph 118.2(2)(k) only covers the cost of insulin for persons with diabetes, but other costs incurred by these persons may be eligible medical expenses under other subsection of 118.2(2). ¶1.92 (formerly ¶52 of IT-519R2) is revised to refer readers to the CRA website for more information on expenses that may be eligible medical expenses under paragraph 118.2(2)(l). ¶1.93 (formerly ¶53) is revised to refer readers to the CRA website for information on calculating meal and vehicle expenses. ¶1.94- 1.96 (formerly ¶54 of IT-519R2) are expanded to reflect a legislative amendment made by S.C. 2001, c. 17, s. 95(1) which added paragraph 118.2(2)(I.21) to the Act, effective for the 2000 and subsequent tax years, and a legislative amendment made by S.C. 2006, c. 4, s. 62(3), which replaced the existing paragraphs 118.2(2)(l.2) and (l.21) with new paragraphs effective for expenses incurred after February 22, 2005. ¶1.97- 1.100 are added to provide additional guidance on the application of paragraphs 118.2(2)(l.2) and (l.21). ¶1.102 is added to reflect paragraph 118.2(2)(l.4) which was added to the Act by S.C. 1998, c. 19, s. 23(2), effective for the 1997 and subsequent tax years and the amendment to paragraph 118.2(2)(l.4) made by S.C. 2003, c. 15, s. 73(1), effective for the 2003 and subsequent tax years. ¶1.103 and ¶1.104 are added to reflect paragraph 118.2(2)(I.41) and (I.42) which were added to the Act by S.C. 2003, c. 15, s. 73(1), effective for the 2003 and subsequent tax years. ¶1.105 and ¶1.106 are added to reflect paragraphs 118.2(2)(I.43) and (I.44) and which were added to the Act by S.C. 2006, c. 4, s. 62(4), effective for the 2005 and subsequent tax years. ¶1.107 and ¶1.108 are added to reflect paragraphs 118.2(2)(I.5) and (I.6) which were added to the Act by S.C. 1998, c. 19, s. 23(2), effective for the 1997 and subsequent tax years. ¶1.109- 1.112 are added to reflect paragraph 118.2(2)(I.7) which was added to the Act by S.C. 1998, c. 19, s. 23(2), effective for the 1997 and subsequent tax years. ¶1.113 and ¶1.114 are added to reflect paragraph 118.2(2)(I.8) which was added to the Act by S.C. 1999, c. 22, s. 34(2), effective for the 1998 and subsequent tax years. ¶1.115 and ¶1.116 are added to reflect paragraph 118.2(2)(I.9) which was added to the Act by S.C. 2000, c. 19, s. 25(4), effective for the 1999 and subsequent tax years. ¶1.117 is added to reflect paragraph 118.2(2)(I.91) which was added to the Act by S.C. 2000, c. 19, s. 25(4), effective for the 1999 and subsequent tax years. ¶1.119- 1.121 are added to provide additional clarity. ¶1.122 (formerly the Appendix to IT-519R2) is revised to reflect a number of amendments that added paragraphs to the Regulation or amended existing paragraphs of the Regulation: paragraph 5700(c.3) was added by SOR/99-387, s. 1, applicable to the 1997 and subsequent tax years; paragraph 5700(w) was added by SOR/2001-4, applicable to the 1999 and subsequent tax years; paragraph 5700(w) was amended by SOR/2007-212, s. 3(3), applicable to the 2004 and subsequent tax years; paragraph 5700(i) was amended by SOR/2007-212, s. 3(1), applicable to expenses incurred for property acquired after February 22, 2005; paragraph 5700(l.1) was added by SOR/2007-212, s. 3(2), applicable to the 2005 and subsequent tax years; paragraphs 5700(x), (y), and (z) were added by SOR/2007-212, s. 3(4), applicable to the 2005 and subsequent tax years; paragraphs 5700(z.1), (z.2), (z.3), and (z.4) were added by 2009, c. 2, s. 109(1), applicable to the 2008 and subsequent tax years; and paragraph 5700(s.1) was added by 2012, c. 19, s. 18(1), applicable to expenses incurred after 2011. ...

Corporations may be associated because the same group of persons controls both corporations, but the members of this group do not act together and have no other connection to each other. ... Schedule 29, Payments to Non-Residents Complete Schedule 29 if the corporation paid or credited any of the following amounts to non-residents: royalties; rents; management fees/commissions; technical assistance fees; Footnote 2 research and development fees; interest; dividends; film acting payments: for a motion picture film; or for a film or videotape for use in connection with television; or other services. ...

The charity has entered into a funding agreement with a provincial housing commission in connection with the facility under a provincial program to provide a middle option between home care and residential care. ... Supporting documentation An applicant must demonstrate that it meets the eligibility criteria for municipal designation in connection with at least one of its housing projects. ...

The charity has entered into a funding agreement with a provincial housing commission in connection with the facility under a provincial program to provide a middle option between home care and residential care. ... Supporting documentation An applicant must demonstrate that it meets the eligibility criteria for municipal designation in connection with at least one of its housing projects. ...

It’s a work location where employees, in connection with their duties, file reports, receive instructions or employment information, or perform other employment-related duties. ... These clearly marked emergency-response or emergency-medical vehicles must be used in connection with or in the course of an individual’s office or employment with a fire department, the police or an ambulance service. ...

The Report on the Charities Program is a new way for us to strengthen these connections. ... For example, it: is updating its webpages to ensure all information is easier to understand and reflects the online behaviour of users developed a self-assessment tool to help applicants make an informed decision about whether registration is right for them developed electronic tools to make it easier for the public to request information about charities from the Directorate, such as a charities listings request form a request form for registered charity information Participating and consulting The Directorate values its connection with charitable sector stakeholders. ...

Enhanced flex plan (Régime de pension flexible rehaussé) An enhanced flex plan is a combination plan that allows members to acquire or improve ancillary benefits provided in connection with basic pension benefits accruing under the DB provision of the plan by making optional contributions to their MP account. ... Flexible pension plan (Régime de pension flexible) In general terms, a flexible pension plan is a pension plan that allows members to make voluntary defined benefit contributions to acquire or improve ancillary benefits provided in connection with basic pension benefits accruing under the plan. ...

Services for which there are specific place of supply rules The general place of supply rules for services do not apply to the following supplies of services for which there are specific place of supply rules: personal services, services in relation to tangible personal property and real property, services that relate to a location-specific event, services rendered in connection with litigation, customs brokerage services, repairs, maintenance, cleaning, adjustments and alterations and photographic-related goods, services of a trustee in respect of a trust governed by an RRSP, RRIF, RESP, TFSA, or RDSP, premium rate telephone services, computer-related services and internet access, air navigation services; passenger transportation services, freight transportation services, postage and mail delivery services, and telecommunication services. ... In this case, the supply of the service (and of any property supplied in connection with it) or of the photographic-related good is made on the lands of a First Nation if the supplier delivers the property or the photographic-related good, as the case may be, on those lands to the recipient of the supply after the service or production of the photographic-related good is completed. ...