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Administrative Policy: As authorized under subsection 169(5) of the Act, the Minister will exempt eligible registrants or class of registrants from the ITC documentary requirements of subsection 169(4), for purchases made using procurement cards, provided all the following conditions are met: 1) The written agreements between the registrant and the card issuer must state that the registrant is solely liable for the payments of all charges made in connection with the procurement card(s). ...

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

Further examples of activities that are not considered to be carried on by the person in the course of operating a public hospital Applied research services that are not directly connected to patient care, such as research contracts with pharmaceutical companies; Central purchasing operations not related to patient care, for example, services related to purchasing and resupplying drugs for third parties; Food preparation services not related to patient care such as catering services, preparation of frozen meals for sale and provision of meals for visitors; Laundry services provided to outside parties where there is no connection to patient care; Leases or licences of real property such as room rentals for meetings or banquets, leases of retail space, etc.; Supplies of steam to outside parties; Sales of books, publications or tapes, other than in the hospital gift shop; Sales of medical or surgical supplies not related to patient care; Nursery and day care services not related to patient care; and Fitness and public recreational classes not related to patient care. ...

This would also be the case where an aircraft is made available-for-use other than in connection with the employee's employment duties. ...

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. ...

Line 22100 – Carrying charges, interest expenses, and other expenses Claim the following carrying charges and interest that you paid to earn income from investments: fees to manage or take care of your investments (other than fees you paid for services in connection with your pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered retirement savings plan (RRSP), specified pension plan (SPP), and tax-free savings account(TFSA)) fees for certain investment advice (see archived Interpretation Bulletin IT-238R2, Fees Paid to Investment Counsel) or for recording investment income reasonable fees, that have not already been deducted, to have someone prepare or assist you in filing your return if you have income from a business or property (see consolidated and archived Interpretation Bulletin IT-99R5, Legal and Accounting Fees) most interest you paid on money you borrowed for investment purposes, but generally only if you use it to try to earn investment income, such as interest and dividends Note If the only earnings your investment can produce are capital gains, you cannot claim the interest you paid. legal fees you incurred relating to support payments that your current or former spouse or common-law partner, or the natural parent of your child, paid or will have to pay to you Note Legal fees you incurred to try to make child support payments non-taxable must be deducted on line 23200 of your return. ...

December 2019 The CRA publishes guidance and an application form in connection with the QCJO designation program. ...

Some examples of ancillary services could include: security traffic control janitorial or cleaning services landscaping waste collection, disposal, and recycling snow removal To be an eligible expense, payments for ancillary services must: be required to be paid by an eligible entity under a qualifying net lease agreement be paid as regular instalments to the lessor be for services customarily supplied or rendered in connection with the rental of real property, and meet the rest of the criteria for eligible rent expenses Other considerations for determining if a payment made for ancillary services is an eligible expense are the terms of the net lease, the location and nature of the real property, and the type of business renting the real property. ...

Regulations Amending the Income Tax Regulations (COVID-19 — Twenty-Fourth and Twenty-Fifth Qualifying Periods) Amendments 1 (1) Section 8901.2 of the Income Tax Regulations is amended by adding the following before subsection (1): Definitions (0.1) The following definitions apply in this section. partial public health restriction means a public health restriction as defined in subsection 125.7(1) of the Act if paragraphs (f) to (h) of that definition were replaced by the following: (f) as a result of the order or decision, some or all of the activities of the eligible entity — or the specified tenant — at, or in connection with, the qualifying property (that it is reasonable to expect the eligible entity — or the specified tenant — would, absent the order or decision, otherwise have engaged in) are required to be reduced by means of capacity or similar restrictions by not less than 50% (referred to in this subsection as the “limited activities”); and (g) the limited activities are required to be limited for a period of at least one week. ...

The foreign exchange forward agreements are essentially straddle transactions where it is reasonable to conclude that each agreement is held in connection with the other and where, in the aggregate, the individual agreements (legs) will generate substantially equal and offsetting gains and losses. ...