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At all times since the arrangement was entered into, it must comply with the following conditions: the arrangement requires that it be maintained for the exclusive benefit of the holder the arrangement prohibits, while there is a holder of the arrangement, anyone that is neither the holder nor the issuer of the arrangement from having rights under the arrangement relating to the amount and timing of distributions and the investing of funds the arrangement prohibits anyone other than the holder from making contributions under the arrangement the arrangement permits distributions to be made to reduce the amount of tax otherwise payable by the holder under section 207.021 of the Income Tax Act the arrangement provides that, at the direction of the holder, the issuer shall transfer all or any part of the property held in connection with the arrangement (or an amount equal to its value) to another FHSA of the holder or to a registered retirement savings plan (RRSP) or registered retirement income fund (RRIF) under which the holder is the annuitant if the arrangement is an arrangement in trust, it prohibits the trust from borrowing money or other property for the purposes of the arrangement the arrangement must cease to be an FHSA after the end of the holder’s maximum participation period arrangements issued by depositaries must include provisions stipulating that the issuer has no right of offset with respect to the property held under the arrangement in connection with any debt or obligation owing to the issuer the arrangement complies with prescribed conditions (there are currently no prescribed conditions). ... At all times since the arrangement was entered into, it must comply with the following conditions: the arrangement requires that it be maintained for the exclusive benefit of the holder the arrangement prohibits, while there is a holder of the arrangement, anyone that is neither the holder nor the issuer of the arrangement from having rights under the arrangement relating to the amount and timing of distributions and the investing of funds the arrangement prohibits anyone other than the holder from making contributions under the arrangement the arrangement permits distributions to be made to reduce the amount of tax otherwise payable by the holder under section 207.021 of the Income Tax Act the arrangement provides that, at the direction of the holder, the issuer shall transfer all or any part of the property held in connection with the arrangement (or an amount equal to its value) to another FHSA of the holder or to a registered retirement savings plan (RRSP) or registered retirement income fund (RRIF) under which the holder is the annuitant if the arrangement is an arrangement in trust, it prohibits the trust from borrowing money or other property for the purposes of the arrangement the arrangement must cease to be an FHSA after the end of the holder’s maximum participation period arrangements issued by depositaries must include provisions stipulating that the issuer has no right of offset with respect to the property held under the arrangement in connection with any debt or obligation owing to the issuer the arrangement complies with prescribed conditions. ...

Download and save the PDF to your computer Open the downloaded PDF in Acrobat Reader 10 or later This form is used if a member of a defined benefit Registered Pension Plan (RPP) designates an amount withdrawn from a RRSP as a qualifying withdrawal in connection with the certification of a past service pension adjustment (PSPA). ...

You may hear a beep and experience a normal connection delay. Page details Date modified: 2020-01-10 ...

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

If a longer stop is required, it is the responsibility of the supplier or travel agency to demonstrate that the length of the stop is for connection purposes only. ... When a transfer to another conveyance is required to complete the continuous journey, a period of 24 hours is considered reasonable within which to make the connection. If a longer stop is required, the supplier or the travel agency must demonstrate that the length of the stop is for connection purposes only. ...

You may provide an allowance or a reimbursement to your employee to compensate for use of their automobile or motor vehicle in connection with or in the course of their office or employment duties. ... The amount based on a flat-rate paid for travel inside the district is taxable, since it is not based solely on the number of kilometres for which the vehicle is used in connection with the employment. ... In this example, the accountable advance is not taxable to your employee because all of the following were true of the expenses incurred: In connection with the employee’s employment Were all supported by receipts The employee returned any remaining amount of the advance they did not spend Taxable situation If you provide an accountable advance to cover the expenses your employee will incur for using their own vehicle in the course of or in connection with your employee’s employment which does not meet all the conditions above, the advance is taxable. ...

On this page How to determine the taxable amount for the sale of a luxury item What to include What not to include Example of luxury tax calculation How to determine the taxable amount in other circumstances What is fair market value (FMV) Example of luxury tax calculation How to determine the taxable amount for the sale of a luxury item If you are a vendor that sells luxury items, the taxable amount is the value of consideration in connection with the sale of the luxury item. The value of consideration includes: the price of the luxury item being sold the price of any improvements (that is, goods that are installed on the luxury item or physically performed services that modify the luxury item) that are made in connection with the sale of the luxury item the price of any incidental goods and services that are supplied with the luxury item being sold any fees that relate to the sale of the luxury item any payable federal and provincial levies other than the GST/HST and the provincial sales tax in British Columbia, Saskatchewan, Manitoba and Quebec Where applicable, you must include all of the above in calculating the luxury tax on the sale of a luxury item. ... The dealership charges the purchaser for various improvements, incidentals, fees and levies in connection with the sale of the subject vehicle. ...

The amount based on a flat-rate paid for travel inside the district is taxable, since it is not based only on the number of kilometres for which the vehicle is used in connection with the employment. ...

Gifting arrangements Generally, a gifting arrangement is any arrangement under which it may reasonably be considered, based on statements or representations made or proposed to be made in connection with the arrangement, which a person entering into the arrangement would: make a gift to a qualified donee, or make a political contribution, of property acquired by the person under the arrangement incur a limited-recourse debt that can reasonably be considered to relate to a gift to a qualified donee or a political contribution A political contribution refers to a monetary contribution to a registered party, a registered association, or a candidate as defined in the Canada Elections Act. ...

Self-employed persons If you or your spouse or common-law partner carried on a business in 2019 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2019 has to be filed on or before June 15, 2020. ...