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Scholarship Exemption – Part-time enrolment If you received scholarships, fellowships, or bursaries in the tax year in connection with your part-time enrolment in an educational program, this chart will help you calculate the amount of scholarship, fellowship and bursary income to be included on line 13010 of your Income Tax and Benefit Return. ... This is your total scholarship exemption. $ Blank space for dollar value Line 7 Calculation of amounts to be included in income for the tax year: Total of all scholarships, fellowships, and bursaries received by you in the tax year in connection with your part-time enrolment in an educational program. $ Blank space for dollar value Line 8 Enter your scholarship exemption for the tax year from line 7 above. $ Blank space for dollar value Line 9 Line 8 minus line 9. ...

The following types of royalties paid or credited on or after January 1, 2019 are therefore exempt from tax in the state in which they arise: copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); royalties for the use of, or the right to use, any patent or any information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement). ...

The following types of royalties paid or credited on or after January 1, 2018 are therefore exempt from tax in the state in which they arise: copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); royalties for the use of, or the right to use, any patent or any information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement). ...

Over time, Lionel was able to build connections and get a foot in the door with those businesses. ... “My services reinforced bonds and connections with the CRA and northern Canadians.” ...

A foreign indicator in respect of your customer is an indicator obtained in connection with the supply that reasonably supports the conclusion that the usual place of residence of your customer is situated outside Canada. A participating province indicator in respect of your customer is an indicator obtained in connection with the supply that reasonably supports the conclusion that the usual place of residence of your customer is situated in a participating province. A non-participating province indicator in respect of your customer is an indicator obtained in connection with the supply that reasonably supports the conclusion that the usual place of residence of your customer is situated in a non-participating province. ...

Prescribed property and prescribed benefits in relation to a tax shelter Representations made in connection with the property Gifting arrangements Appraisals for donations of gifts in kind Prescribed property and prescribed benefits in relation to a tax shelter Prescribed property There are two types of properties excluded from the definition of a tax shelter. ... Prescribed benefits Prescribed benefits in respect of an interest in a tax shelter are defined in the Income Tax Regulations subsections 3100(1), 3100(2) and 3100(3), and include: tax credits revenue guarantees contingent liabilities limited-recourse amounts rights of exchange or conversion Representations made in connection with the property The definition of what constitutes a tax shelter depends entirely on the reasonable inferences that the CRA can draw from representations made in connection with the pro perty Representations include: written representations such as those contained in sales brochures or advertisements verbal representations such as those made in public or private information, or sales meetings Gifting arrangements Generally, a gifting arrangement is any arrangement under which it may reasonably be considered, based on statements or representations made or proposed to be made in connection with the arrangement, which a person entering into the arrangement would: make a gift to a qualified donee, or make a political contribution, of property acquired by the person under the arrangement incur a limited-recourse debt that can reasonably be considered to relate to a gift to a qualified donee or a political contribution A political contribution refers to a monetary contribution to a registered party, a registered association, or a candidate as defined in the Canada Elections Act. ...

You may hear a beep and experience a normal connection delay. Page details Date modified: 2024-04-10 ...

The vendor does not obtain any other information about the consumer in connection with the supply, including any evidence that the consumer is registered for the GST/HST under the normal GST/HST regime. ... The architect does not obtain any other information about the consumer in connection with the supply, including any evidence that the consumer is registered for GST/HST under the normal GST/HST regime. ...

Debt Summary policy Date September 3, 2003 Reference number CSP-D06 Key words Debt Policy statement Under the Income Tax Act, the Minister may revoke the registration of a public or private foundation where the foundation has incurred debts since June 1, 1950, other than: debts for current operating expenses debts incurred in connection with the purchase and sale of investments debts incurred in the course of administering charitable activities References Summary policy CSP-R12, Revocation Registered Charities Newsletter, Issue No. 27 Income Tax Act, R.S.C. 1985 (5 th supp.) c. 1, paras. 149.1(3)(d) and (4)(d) Page details Date modified: 2008-08-26 ...

You may hear a beep and experience a normal connection delay. Document navigation Previous: After you file Page details Date modified: 2025-06-18 ...