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A person authorized by the Minister for this purpose may, at all reasonable times, inspect, audit or examine the documents, property or processes of a person that may be relevant in determining the obligations of that or any other person, or the amount of any rebate or refund to which that or any other person is entitled and may: enter any premises or place (other than a dwelling-house – see paragraph 20) in which case a warrant is required) where any business or commercial activity is carried on, any property is kept, anything is done in connection with any business or commercial activity or any documents are or should be kept; and require the owner or manager of the property, business or commercial activity and any other person on the premises or in the place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of Part IX of the Act and, for that purpose, require the owner or manager to attend at the premises or place with the authorized person. ...

This means that members of the public (eligible beneficiaries) who may benefit from purposes that relieve conditions attributable to being aged must not be defined by a personal or private connection (such as members of a family, employees of a certain company, or named individuals). ...

One of these conditions is that you maintain a closer connection to a foreign country in that year. ...

Former ¶24(e) of IT-285R2, “Class 23 property (in connection with Expo 86) acquired after 1983 for which a 100% write off is available in the year of acquisition” has been deleted as it is unlikely such property is still being acquired. ...

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. ...

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

Certification will generally be granted where the provisional PSPA calculated in connection with the past service event does not exceed the member’s unused RRSP deduction room plus $8000. ...

Finally, forfeitures (and earnings) may be used to cover administrative, investment, and similar expenses incurred in connection with the plan. ...

For example, the international component could be defined broadly as all aspects of the tax gap that have any international connection whatsoever. ...

" Act " means the Excise Tax Act; " amount " means money, property or a service, expressed in terms of the amount of money or the value in terms of money of the property or service; " Canada " (a) "Canada" includes: (i) the sea bed and subsoil of the submarine areas adjacent to the coasts of Canada in respect of which the government of Canada or of a province may grant a right, licence or privilege to explore for or exploit any minerals; and (ii) the seas and airspace above the submarine areas referred to in paragraph (i) in respect of any activities carried on in connection with the exploration for or exploitation of minerals; (b) in respect of imports, "Canada" has the meaning assigned by the Customs Act; " capital property ", in respect of a person, means property that is, or would be if the person were a taxpayer under the Income Tax Act, capital property of the person within the meaning of that Act, other than property described in Class 12 or 14 of Schedule II to the Income Tax Regulations; " commercial activity " means (a) any business carried on by a person, (b) any adventure or concern of a person in the nature of trade, and (c) any activity engaged in by a person that involves the supply of real property or of a right or interest in respect of real property by that person, but does not include (d) any activity engaged in by a person to the extent that it involves the making of an exempt supply by the person, (e) any activity engaged in by an individual without a reasonable expectation of profit, or (f) the performance of any duty or activity in relation to an office or employment; " exclusive ", in respect of the consumption, use or supply of property or a service, means all or substantially all of the consumption, use or supply of the property or service, and "all or substantially all", in respect of the consumption, use or supply of property or a service by a financial institution, means all of the consumption, use or supply of the property or service; " fair market value " of property or a service supplied to a person means the fair market value of the property or service without reference to any tax excluded by section 154 of the Act from the consideration for the supply; " input tax credit " means a credit claimable by a registrant for the Goods and Services Tax paid or payable by the registrant in respect of the acquisition or importation of any property or service for consumption, use or supply in the course of commercial activities of the registrant; " person " means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind; " property " means any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money; " registrant " means a person who is registered under section 241, or who is required to apply to be registered under section 240 of the Act; " reporting period " of a recipient means (a) where the recipient is a registrant, a reporting period of the recipient as determined under sections 245 to 251 of the Act; and (b) in any other case, a calendar quarter; " royalty " means compensation for the use of property, usually copyrighted material or natural resources, expressed as a percentage of receipts from using the property or as an amount per unit produced; " service " means anything other than (a) property, (b) money, and (c) anything that is supplied to an employer by a person who is or agrees to become an officer or employee of the employer in the course of or in relation to the office or employment of that person; " small supplier ", at any time, means a person who is at that time a small supplier under section 148 of the Act; " supply " means, subject to sections 133 and 134 of the Act, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition; " tax " means the Goods and Services Tax imposed under Part IX of the Act; " tax payable " by a person in respect of property or service includes (a) tax deemed under subsection 171(3) or 200(2) of the Act to have been collected by the person in respect of the property or service, and (b) an amount in respect of the property or service that is required under paragraph 171(4)(b) of the Act to be added in determining the net tax of the person for a reporting period, but does not include an amount that the person has claimed or is entitled to claim as an input tax credit in respect of the property or service; " taxable supply " means a supply that is made in the course of a commercial activity, but does not include an exempt supply. ...