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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. ...

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. ...

However, there must be a direct connection between the consumption or use of the property or service and the activities engaged in by the person. ...

Self-employed persons- If you or your spouse carried on a business in 1999 (other than a business whose expenditures are primarily in connection with a tax shelter) your 1999 return has to be filed on or before June 15, 2000. ...

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. ⬤ 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 your 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 fees to have someone complete your return if all of the following apply: You have income from a business or property Accounting is a usual part of the operations of your business or property You did not use the amounts claimed to reduce the business or property income you reported (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. ...

You do not have to report certain non-taxable amounts as income, including the following: most lottery winnings most gifts and inheritances amounts paid by Canada or an allied country (if the amount is not taxable in that country) for disability or death of a war veteran due to war service GST/HST credit and CCB payments, including those from related provincial or territorial programs family allowance payments and the supplement for handicapped children paid by the province of Quebec compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident most amounts received from a life insurance policy following someone’s death most types of strike pay you received from your union, even if you performed picketing duties as a requirement of membership Note Income earned on any of the above amounts (such as interest you earn when you invest lottery winnings) is taxable. most amounts received from a TFSA Line 13010 – Taxable scholarships, fellowships, bursaries, and artists’ project grants Report amounts that you received as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by you (other than a prescribed prize) that were not received in connection with your employment or in the course of business, to the extent that these amounts are more than your scholarship exemption. ...

Self-employed persons- If you or your spouse carried on a business in 1998 (other than a business whose expenditures are primarily in connection with a tax shelter) your 1998 return has to be filed on or before June 15, 1999. ...

Other tax and benefits performance results are communicated in the Departmental Results Report which include key results accomplished during the year in connection with the CRA’s commitment to Canadians for transparency, management accountability, and citizen-focused service. ...

Hub and Spoke Model: The hub-and-spoke distribution paradigm (or model or network) is a system of connections arranged like a chariot wheel, in which all traffic moves along ‘spokes' connected to the ‘hub' at the center. ...