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Certain items are not included in gross revenue under subsection 402(5) of the Regulations: interest on bonds, debentures, or mortgages; dividends on shares of capital stock; and rentals or royalties from property that is not used in connection with the principal business operations of the corporation. ...

As well, we have developed training material and guides in connection with these tools, to ensure users know how to best use them to enhance accessibility. ...

These may be corporations or trusts that have a close connection with an individual (for instance, an individual who owns a corporation). ...

The provincial tax credit is equal to 35% of the salary or wages, subject to a salary cap of $75,000 per employee, for each eligible newsroom employee, in connection with the qualifying labour expenditure. ...

Obligations paid in the year incurred and possible accrued liabilities include: convention expenses (subsection 20(10) of the ITA); landscaping of grounds (paragraph 20(1)(aa)); investment counsel fees (paragraph 20(1)(bb)); representation expenses (paragraph 20(1)(cc)); investigation of site (paragraph 20(1)(dd)); and utilities service connection (paragraph 20(1)(ee)). ... Is there audit evidence of bonus payments made in connection with borrowed funds? ... It is also prohibited to deduct payments made in connection with a conspiracy to commit one of the offences listed above or a similar offence under foreign legislation when the conspiracy took place in Canada. ...

Obligations paid in the year incurred and possible accrued liabilities include: convention expenses (subsection 20(10) of the ITA); landscaping of grounds (paragraph 20(1)(aa)); investment counsel fees (paragraph 20(1)(bb)); representation expenses (paragraph 20(1)(cc)); investigation of site (paragraph 20(1)(dd)); and utilities service connection (paragraph 20(1)(ee)). ... Is there audit evidence of bonus payments made in connection with borrowed funds? ... It is also prohibited to deduct payments made in connection with a conspiracy to commit one of the offences listed above or a similar offence under foreign legislation when the conspiracy took place in Canada. ...

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. ...

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. ...

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. ...

Line 13010- Scholarships, fellowships, bursaries, and artists’ project grants Report prizes and awards the deceased received as a benefit from employment or in connection with a business. ...