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Closely related specified partnerships Closely related specified partnerships – A particular specified partnership and a second specified partnership are closely related if all or substantially all of the interest in the second partnership is held by any of the following: the particular partnership a corporation, or a third specified partnership, that is a member of a qualifying group of which the particular partnership is a member any combination of corporations or partnerships referred to above In addition, a particular specified partnership and a second specified partnership are closely related if the particular partnership meets either of the following conditions: It holds qualifying voting control in respect of a corporation that is a member of a qualifying group of which the second partnership is a member and it owns at least 90% of the value and number of the issues and outstanding shares, having full voting rights under all circumstances, of the capital stock of the corporation It holds all or substantially all of the interest in a third specified partnership that is a member of a qualifying group of which the second partnership is a member Closely related specified partnerships and corporations Closely related specified partnerships and corporations – A particular specified partnership and a particular corporation are closely related if any of the following applies: qualifying voting control in respect of the particular corporation is held by, and at least 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of the particular corporation are owned by, any of the following: the particular partnership a second corporation, or a second specified partnership, that is a member of a qualifying group of which the particular partnership is a member any combination of corporations or partnerships referred to above qualifying voting control in respect of a second corporation is held by, and at least 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of the second corporation that is a member of a qualifying group of which the particular partnership is a member are owned by, the particular corporation qualifying voting control in respect of a second corporation is held by, and at least 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of the second corporation that is a member of a qualifying group of which the particular corporation is a member are owned by, the particular partnership all or substantially all of the interest in the particular partnership is held by any of the following: the particular corporation a second corporation, or a second specified partnership, that is a member of a qualifying group of which the particular corporation is a member any combination of corporations or partnerships referred to above all or substantially all of the interest in a second specified partnership, that is a member of a qualifying group of which the particular partnership is a member, is held by the particular corporation all or substantially all of the interest in a second specified partnership, that is a member of a qualifying group of which the particular corporation is a member, is held by the particular partnership Commercial activity Commercial activity means any business or adventure or concern in the nature of trade carried on by a person, but does not include: the making of exempt supplies any business or 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 of the members are individuals Commercial activity also includes a supply of real property, other than an exempt supply, made 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. ... Mineral Mineral includes: ammonite gemstone bituminous sands calcium chloride coal gravel kaolin oil shale silica sand and petroleum natural gas related hydrocarbons Mobile home Mobile home means a building, the manufacture and assembly of which is completed or substantially completed, that is: equipped with complete plumbing, electrical, and heating facilities designed to be moved to a site for installation on a foundation and connection to service facilities to be occupied as a place of residence A mobile home may include a modular home, but it does not include travel trailers, motor homes, camping trailers, or other vehicles or trailers designed and used for recreational purposes. ... Related convention supplies Related convention supplies generally means property or services that were acquired, imported, or brought into a participating province by a person exclusively for consumption, use or supply by the person in connection with a convention. ...

Funeral services also include the following when provided under an arrangement for the provision of funeral services: property or services provided for the care and embalming of the deceased; property or services provided in connection with the funeral rite for the deceased; and the transportation of the deceased. ...

The proposed legislation provides authority to the Solicitor General and the Minister of National Revenue to disqualify charitable organizations suspected of illegal activities or connections. ...

This platform is founded in the belief that risk information is one of the key elements that creates connections between Agency decision-making processes. ...

Please note that you may hear a beep and experience a normal connection delay. ...

This "half-hectare rule" follows the treatment of land in connection with the definition of "principal residence" under paragraph 54(e) of the Income Tax Act. 9. ...

A commercial activity, as defined by the Excise Tax Act (the Act), includes "(c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. ...

Line 22100 – Carrying charges and interest expenses Claim the following carrying charges and interest you paid to earn income from investments: fees to manage or take care of your investments (other than any fees you paid for services in connection with your pooled registered pension plan, registered retirement income fund, registered retirement savings plan, specified pension plan, and your tax-free savings account) fees for certain investment advice (see Interpretation Bulletin IT-238, Fees Paid to Investment Counsel) or for recording investment income fees to have someone complete your return, but only if you have income from a business or property, if accounting is a usual part of the operations of your business or property, and if you did not use the amounts claimed to reduce the business or property income you reported. ...

On his 2020 income tax return, he must include: $4,000 in subscription fees $1,500 in commissions from beer mug sales $1,000 in Bits from Twitch $400 in donations transferred by his fans to his PayPal account $50,000 from the football tournament $5,000 for the sale of his pictures to sporting companies $1,100 in ad revenues $900 for the football equipment he received for free Ted can claim expenses to generate revenue from his online activities, such as: capital cost allowance (depreciation) on the $4,000 computer equipment, and the non-personal portion of the cost of the fibre-optic Internet connection from his Internet service provider. ...