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Consequently, the confidentiality provisions of the Act limit our rights and powers to use and disclose information submitted in connection with an APA request or submission. ... Consequently, the confidentiality provisions of the Act and the Convention limit the rights and powers of the CCRA to use and disclose information submitted in connection with an APA. ...

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...

Consider the following: Private networks: use a passphrase or strong password, limit coverage area, and update devices Segment your network: stop traffic from flowing to sensitive or restricted zones Virtual Private Networks (VPN): a secure connection between two points that allows you to send and receive data more securely Firewalls: make sure that you control who can access your device by using a hardware firewall, installing protection from a credible source, and keeping software updated Monitor Internet and mobile device gateways, network traffic, and wireless access points: audit logs to catch anomalies Put in place a protective Domain Name System (DNS): protect users from inadvertently visiting malicious domains on the Internet Train staff (if applicable) in network security tools and programs: an informed workforce can reduce the likelihood of cyber incidents Don’t share your passwords: securing passwords helps prevent breaches to the network Stay alert Being aware of the latest scams and techniques that threat actors are using to commit fraud will help protect you and your clients against information theft and financial loss. ...

., 90% or more for registrants other than financial institutions and 100% for financial institutions) in the course of commercial activities of the registrant, provided the registrant is not using the Quick Method of Accounting, the Special Quick Method of Accounting for Public Service Bodies, or the net tax calculation for charities; under section 2, a zero-rated supply under Schedule VI (zero-rated supplies); under section 3, a supply of a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of tangible personal property that is removed from the participating provinces as soon after the service is performed as is reasonable under the circumstances surrounding the removal and the property is not consumed, used or supplied in the participating provinces after the service is performed and before the property is removed; under section 4, a supply of a service rendered in connection with criminal, civil or administrative litigation outside the participating provinces, other than a service rendered before the commencement of such litigation. ... Section 25 of the Regulations, which has effectively replaced section 4 of Part II of Schedule X, relieves a recipient from self-assessing the provincial part of the HST in respect of a supply of a service that is acquired in any circumstances and rendered in connection with criminal, civil or administrative litigation, other than a service rendered before the commencement of such litigation, that is under the jurisdiction of a court or other tribunal established under the laws of a province, or that is in the nature of an appeal from a decision of such a court or tribunal. ... Under the place of supply rules for services rendered in connection with litigation, the supply of the legal services is made in PEI and subject to GST at a rate of 5%. ...

Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

Talking textbooks in connection with enrolment at a secondary school in Canada or a designated educational institution for a person who has a perceptual disability. ...

The term “endeavour” of a person, as defined in subsection 141.01(1), means a business of a person, an adventure or concern in the nature of trade of a person, or the making of a 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. ...

Subsection 1(1) of Part VII of Schedule VI and section 1 of Part VI of Schedule IX defines “freight transportation service” to mean a particular service of transporting tangible personal property and, for greater certainty, includes a service of delivering mail, and any other property or service supplied to the recipient of the particular service by the person who supplies the particular service, where the other property or service is part of or incidental to the particular service, whether there is a separate charge for the other property or service, but does not include a service provided by the supplier of a passenger transportation service of transporting an individual’s baggage in connection with the passenger transportation service. 16. ...

An automobile means a motor vehicle that is designed or adapted primarily to carry individuals on highways and streets and that has a seating capacity for not more than the driver and eight passengers, but does not include: an ambulance; a clearly marked emergency-response vehicle that is used in connection with or in the course of an individual's office or employment with a fire department or the police; a clearly marked emergency medical response vehicle that is used, in conjunction with or in the course of an individual's office or employment with an emergency medical response or ambulance service, to carry emergency medical equipment together with one or more emergency medical attendants or paramedics (this new exclusion from the definition of automobile applies to the 2005 and subsequent taxation years); a motor vehicle acquired primarily for use as a taxi, a bus used in a business of transporting passengers or a hearse used in the course of a business of arranging or managing funerals, except for the purposes of section 6, a motor vehicle acquired to be sold, rented or leased in the course of carrying on a business of selling, renting or leasing motor vehicles or a motor vehicle used for the purpose of transporting passengers in the course of carrying on a business of arranging or managing funerals; and a motor vehicle of a type commonly called a van or pick-up truck, or a similar vehicle, that has a seating capacity for not more than the driver and two passengers and that, in the taxation year in which it is acquired or leased, is used primarily for the transportation of goods or equipment in the course of gaining or producing income; of a type commonly called a van or pick-up truck, or a similar vehicle, the use of which, in the taxation year in which it is acquired or leased, is all or substantially all for the transportation of goods, equipment or passengers in the course of gaining or producing income; or of a type commonly called a pick-up truck that is used in the taxation year in which it is acquired or leased primarily for the transportation of goods, equipment or passengers in the course of earning or producing income at one or more locations in Canada that are, described, in respect of any of the occupants of the vehicle, in subparagraph 6(6)(a)(i) or (ii) Footnote 1, and at least 30 kilometres outside the nearest point on the boundary of the nearest urban area, as defined by the last census dictionary published by Statistics Canada before the year, that has a population of at least 40,000 individuals as determined in the last census published by Statistics Canada before the year. ...

You will need to select I agree to confirm your consent to allow the CRA to provide your social insurance number (SIN) to ESDC before transferring you to My Service Canada Account through a secure connection. ...