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Alternatives to travel or scheduling to ensure employees and their dependants are not unduly separated, should be explored before travel is authorized. 6.8.4.2 For the purposes of this directive, other caregivers include: 6.8.4.2.1 the employee’s spouse or common-law partner 6.8.4.2.2 the employee’s former spouse or common-law partner who share custody/time as a caregiver of a dependant 6.8.4.2.3 other dependants 18 years of age or older residing with the employee or with the employee’s former spouse or common-law partner who share custody/time as a caregiver of a dependant, who do not have mental or physical disabilities that makes them unable to provide dependant care or care for themselves 6.8.4.2.4 a person identified as a legal guardian of the dependant requiring care 6.8.4.3 When authorized by the delegated manager, an employee who is required to travel for CRA business will be reimbursed dependant care expenses, up to the applicable limit indicated in section 5.8.3.1 of the Procedures on Travel. 6.8.4.4 The reimbursement of dependant care expenses applies when: 6.8.4.4.1 the employee is required to be absent from the principal residence on authorized CRA business travel 6.8.4.4.2 the caregivers in section 6.8.4.2 are unavailable for reasons related to work, medical appointments, education courses or such other reasonable reasons 6.8.4.4.3 the dependants, residing in the employee’s principal residence are all under 18 years of age or when the individuals 18 years of age or over remaining at the principal residence are dependant on the employee for reasons of physical or mental disabilities and therefore unable to provide care 6.8.4.4.4 the former spouse, common-law partner, or guardian is not scheduled to provide care 6.8.4.4.5 dependant care expenses are additional expenses incurred by the employee resulting from travelling on CRA business 6.8.5 Additional expenditures: CRA business expenditures 6.8.5.1 Employees on travel status will be reimbursed, based on receipts, for CRA business expenditures not covered under this directive such as business calls, photocopies, word processing fees, internet connections, and rental and transportation of necessary office equipment. ...

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The following are examples of this type of adjustment: a positive amount shown on line 038 or 040 of the GST494 return; if you wrote off the GST/HST amount of any bad debts in a previous return, and then recovered some or all of those debts, add the amount of GST/HST you have recovered based on the formula set out in subsection 231(3) of the ETA (you may refer to the treatment of the recovery of bad debts set out in Guide RC4022, General Information for GST/HST Registrants); if you are a qualifying employer in receipt of information from a pension entity that had to restate its pension rebate amount due to a tax adjustment note issued by the employer, enter the amount to be recaptured by the employer in connection with the restated shared rebate amount; and recaptured ITCs for the reporting period that are not included in Element G in the SAM formula or Element E in the adapted SAM formula. ... Gross revenue does not include interest on bonds, debentures or mortgages, dividends on shares of capital stock, or rentals or royalties from property that is not used in connection with the principal business operations of the SLFI. ...

In connection with this project, the charity purchases equipment in Newfoundland and Labrador in a claim period for $200,000 on which it pays $30,000 in HST ($200,000 × 15%). ... For example, on June 12, 2003, the federal government granted the 3rd IAAF World Youth Championships in Athletics Remission Order, which remitted customs duties, excise taxes and all or a portion of the GST paid or payable on goods such as personal effects, goods for free distribution, display goods and equipment imported into Canada in connection with the 3rd International Association of Athletics Federation World Youth Championships in Athletics that was held in Sherbrooke, Quebec in 2003. 121. ...

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. ... Also, supplies where a user or connection fee is charged to an owner or occupant of a property connected to a water distribution system are subject to the GST/HST unless the supplies are made on behalf of a municipality. ...

Qualifying withdrawal (Retrait admissible) A qualifying withdrawal is an amount that a member withdraws from an RRSP to have a PSPA certified and that meets all of the following conditions: the member has designated the amount on Form T1006, Designating an RRSP, a PRPP or an SPP Withdrawal as a Qualifying Withdrawal the member has withdrawn the amount from the RRSP, PRPP or SPP during the year before the date on which the T1006 is filed, or in either of the two immediately preceding calendar years the amount is not an RRSP commutation payment directly transferred to a registered retirement income fund (RRIF), permitted annuity or another RRSP the member has not designated the amount for any other PSPA certification the member has not deducted the amount in connection with: the withdrawal of an excess contribution made to an RRSP, or in connection with an un-deducted past service additional voluntary contribution The only person who can make a qualifying withdrawal from a spousal RRSP is the annuitant (the person in whose name the plan was established). ...

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. ... Utility connections – water and sewer, natural gas, electricity, and other- includes labour. ...

In connection with this project, the charity purchases equipment in Newfoundland and Labrador in a claim period for $200,000, on which it pays $30,000 in HST ($200,000 × 15%). ... For example, on November 21, 2014, the federal government granted the 2015 Pan American and Parapan American Games Remission Order, which granted remission of certain customs duties and all or a portion of the GST/HST paid or payable on goods such as personal effects, goods for free distribution, display goods and equipment imported into Canada in connection with the games that were held in and around Toronto, Ontario, in 2015. 123. ...

Is there a close connection between the expense and a business reason (buying a $250,000 thirty-foot yacht because you sell three waterfront properties a year might not be valid)? ... This value is an amount equal to a prescribed amount for each kilometre for operating costs in connection with personal use and a reasonable standby charge. ...

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