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See ¶s 6 to 8 below for comments on legal and accounting fees in connection with income and other taxes and government levies. ¶ 3. ... Only legal fees paid in connection with the income described above are eligible for deduction. ... For example, a real estate agent may deduct legal fees in a defence against charges of misrepresentation in connection with an aborted sale of property. ...

See ¶s 6 to 8 below for comments on legal and accounting fees in connection with income and other taxes and government levies. ¶ 3. ... Only legal fees paid in connection with the income described above are eligible for deduction. ... For example, a real estate agent may deduct legal fees in a defence against charges of misrepresentation in connection with an aborted sale of property. ...

An OETC can be claimed by an individual resident in Canada who works abroad for at least six consecutive months for a specified employer in connection with a resource, construction, installation, agricultural or engineering contract or for purposes of obtaining those contracts. ... Until 2016, this phase-out will not apply to the QFEI earned by you in connection with a contract that your employer committed to in writing before March 29, 2012 (referred to as protected QFEI). ...

An OETC can be claimed by an individual resident in Canada who works abroad for at least six consecutive months for a specified employer in connection with a resource, construction, installation, agricultural or engineering contract or for purposes of obtaining those contracts. ... Until 2016, this phase-out will not apply to the QFEI earned by you in connection with a contract that your employer committed to in writing before March 29, 2012 (referred to as protected QFEI). ...

This value is an amount equal to a prescribed amount (currently 12ó) per kilometre for operating costs in connection with personal use and a "reasonable standby charge" (plus the equivalent to the Goods and Services Tax (GST) on the standby charge). ... Number 25 is a consolidation of numbers 23 and 24 of IT-63R4 and describes the reporting of benefits in connection with a motor vehicle where an individual receives the benefits in the capacity of an employee. Number 26 is a consolidation of numbers 25 and 26 of IT-63R4 and describes the reporting of benefits in connection with a motor vehicle where an individual receives the benefits in the capacity of a shareholder. ...

This value is an amount equal to a prescribed amount (currently 12ó) per kilometre for operating costs in connection with personal use and a "reasonable standby charge" (plus the equivalent to the Goods and Services Tax (GST) on the standby charge). ... Number 25 is a consolidation of numbers 23 and 24 of IT-63R4 and describes the reporting of benefits in connection with a motor vehicle where an individual receives the benefits in the capacity of an employee. Number 26 is a consolidation of numbers 25 and 26 of IT-63R4 and describes the reporting of benefits in connection with a motor vehicle where an individual receives the benefits in the capacity of a shareholder. ...

The fact that the employment is performed by an employee in connection with two or more separate contracts of the specified employer does not, in itself, affect eligibility to claim the OETC. ... The duties performed by an individual outside Canada during a qualifying period in connection with a qualifying activity of a specified employer (qualifying duties) are compared to all of the duties that the individual performed for that employer during that same period. ... When the aggregate of the employment duties performed outside Canada in connection with ineligible activities and those performed in Canada in connection with any activity represent more than 10% of all the employment duties, the individual will not meet the "all or substantially all" test. ¶ 4. ...

The fact that the employment is performed by an employee in connection with two or more separate contracts of the specified employer does not, in itself, affect eligibility to claim the OETC. ... The duties performed by an individual outside Canada during a qualifying period in connection with a qualifying activity of a specified employer (qualifying duties) are compared to all of the duties that the individual performed for that employer during that same period. ... When the aggregate of the employment duties performed outside Canada in connection with ineligible activities and those performed in Canada in connection with any activity represent more than 10% of all the employment duties, the individual will not meet the "all or substantially all" test. ¶ 4. ...

The fact that the employment is performed by an employee in connection with two or more separate contracts of the specified employer does not, in itself, affect eligibility to claim the OETC. ... The duties performed by an individual outside Canada during a qualifying period in connection with a qualifying activity of a specified employer (qualifying duties) are compared to all of the duties that the individual performed for that employer during that same period. ... When the aggregate of the employment duties performed outside Canada in connection with ineligible activities and those performed in Canada in connection with any activity represent more than 10% of all the employment duties, the individual will not meet the "all or substantially all" test. ¶ 4. ...

Examples of such transactions are the sale of a franchise or licence for an unlimited period, the sale of goodwill in connection with a business, the outright sale of a process and the sale of certain rights. ... Subparagraph 14(5)(a)(iv) has a "mirror image test" to determine whether an amount which a taxpayer has received or may become entitled to receive in connection with a business as a result of a disposition of property, is proceeds from the disposition of EC property resulting in an EC amount. ... In other words, a taxpayer disposing of property in connection with a business looks in the mirror to see whether, if the taxpayer were instead purchasing the property, its cost would qualify as an EC expenditure of the taxpayer for the same business. ...