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Current CRA website
What's new and updated for payroll
Published on: May 31, 2024 Rewritten content- Automobile or motor vehicle benefits – Allowances or reimbursements provided to an employee for the use of their own vehicle Reason for change: Clarity, completeness and plain language Effective date: Not applicable Refer to: Automobile or motor vehicle benefits – Allowances or reimbursements provided to an employee for the use of their own vehicle Brief description You may provide an allowance or a reimbursement to your employee to compensate for the use of their automobile or motor vehicle in connection with or in the course of their office or employment duties. ...
Current CRA website
Doing Business in Canada - GST/HST Information for Non-Residents
You may hear a beep and experience a normal connection delay. This guide uses plain language to explain the most common tax situations. ... The assignor understands that all rebates in connection with this assignment of rights can be claimed only by the assignee. ... You may hear a beep and experience a normal connection delay. Teletypewriter (TTY) users If you have a hearing or speech impairment and use a TTY call 1-800-665-0354. ...
Current CRA website
Doing Business in Canada – GST/HST Information for Non-Residents
The drop shipment rules do not apply where a registrant takes possession of goods for the purpose of making a taxable supply to a non-resident person not registered under the regular registration provisions of a service acquired for consumption, use or supply in the course of, or in connection with, the performance of mining activities in Canada. ... The assignor understands that all rebates in connection with this assignment of rights can be claimed only by the assignee. ... After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...
Current CRA website
RRSPs and Other Registered Plans for Retirement
After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...
Current CRA website
2019 First Annual Report of the Disability Advisory Committee: Enabling access to disability tax measures
Connections is an Alberta-based organization that supports individuals with cognitive disabilities. ... " Connections is an Alberta-based organization that supports individuals with cognitive disabilities. ... Connections proposed a flat fee for completing the form, which the individual could also use if applying for long-term social assistance. ...
Current CRA website
SR&ED Salary or Wages Policy
The term "relate" means to show a logical or causal connection between; to have relationship or connection (between 2 things). Accordingly, there must be a reasonable connection between the amount of salary or wages and the prosecution of SR&ED. ...
Current CRA website
Income Tax Audit Manual
Therefore, the non-resident's income includes the value of any benefits received or enjoyed in connection with employment in Canada. ... When auditors discover a failure to withhold in connection with this type of transaction, they must discuss the file with the Non-Resident Section as quickly as possible to decide who will finalize this audit issue. ... Non-residents are subject to Canadian income tax on several sources of income including taxable capital gains on the disposition of taxable Canadian property, recaptured depreciation, the recovery of certain exploration and development expenses in connection with the disposition of Canadian resource properties, and income in respect of Canadian life insurance policies. ...
Current CRA website
Place of Supply
For purposes of the GST/HST, Canada includes 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 the seas and airspace above the submarine areas referred to in paragraph (a) above in respect of any activities carried on in connection with the exploration for or exploitation of minerals. ...
Current CRA website
Documentary Requirements for Claiming Input Tax Credits
The CRA authorizes a registrant who is an employer, partnership, charity or public institution to use a factor approach for claiming ITCs on company credit card expenses charged to the company credit card if all the following conditions are satisfied: the card member must have made the acquisition of the property or service for consumption or use in relation to the commercial activities of the registrant; there must be one or more written agreements between the registrant, the card member and the credit-card issuer stating that the card member is solely or jointly and severally liable with the registrant for the payment of all charges made in connection with the company credit card issued to the card member; the registrant must have reimbursed the card member for property or services recorded on the credit card statement which are all or substantially (90% or more) all taxable supplies (other than zero-rated supplies); and the documentary evidence used in the calculation of the ITC must satisfy the following criteria: where a credit-card receipt is issued in conjunction with another component of supporting documentation, both components must be obtained by the registrant before the return in which the ITC is claimed is filed; and, where no other supporting documentation is issued in conjunction with a credit-card receipt (e.g., supplies made in the hospitality industry and by operators of gasoline service stations), the credit card receipt will constitute sufficient supporting documentation to claim an ITC. ...
Current CRA website
Seasonal Agricultural Workers Program
Please note that you may hear a beep and experience a normal connection delay. ...