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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. ...

For example, with respect to stories about people getting caught for tax cheating, the following are some factors that affect the deterrent impact such stories can have: Degree of personal connection: Knowing somebody personally who has been caught for tax cheating is more likely to have an impact. ...

On-site visits allow the team leader to: meet with the taxpayer or representative and discuss the audit; deal with any concerns or complaints expressed by the taxpayer; review the Audit Plan in connection with the records available and issues identified to the date of the visit; ensure that the auditor has requested all the required records and is provided access to those records; review the working papers, schedule, and notes prepared by the auditor and to suggest amending the Audit Plan where necessary within the context of the audit in process; observe the auditor at the taxpayer's place of business; observe how the auditor interacts with the taxpayer; assess the auditor's knowledge of accounting systems; determine how effective the auditor is in obtaining information from the taxpayer and in maintaining control of the audit; and help solve problems and identify issues that may help to reduce overall audit time. 6.5.8 Team leader participation in the final interview If necessary, the team leader should attend the final interview with the taxpayer or their representative when significant changes or complex or controversial issues are identified. ...

Commercial activity – any business or adventure or concern in the nature of trade carried on by a person but does not include either: the making of exempt supplies any business, adventure or concern in the nature of trade carried on without a reasonable expectation of profit by an individual, a personal trust, or a partnership where all the members are individuals Commercial activity also includes the making of a supply of real property, other than an exempt supply, by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply. ...

Generally, tax paid in respect of the following may be included when calculating total tax paid, provided the item forms part of the adjusted cost base of the residential complex and provided that the expense satisfies the other eligibility requirements for the section 256 rebate: land (see paragraph 10) interest or option (see paragraph 11) architectural fees 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 contractors’ and subcontractors’ 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 levelling, 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 paving 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 supply of a right to use a wharf or moorage facility to an owner, lessee or occupant of a floating home is exempt if the moorage right is for a period of at least one month and the supply is made in connection with the use and enjoyment of the floating home as a place of residence for individuals. ...

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The supply of the Internet access is deemed to be made in Canada as the facilities or part thereof which enables connection to the Internet are located in Canada. ...

At first, many did not seem comfortable with this idea but reassurances that the information used is “external and public” and fully accessible to anyone with an Internet connection appeased many concerns. ...

For example, an acquirer or an ISO may provide services to a card acceptor, such as initial setup and certification of connection to a network, technical support for software and hardware related to ABMs, operation and maintenance services related to ABMs, or marketing services. ...