Search - connection

Self-employed persons- If you or your spouse (see page 11) carried on a business in 2000 (other than a business whose expenditures are primarily in connection with a tax shelter) your return for 2000 has to be filed on or before June 15, 2001. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2001 (other than a business whose expenditures are primarily in connection with a tax shelter) your return for 2001 has to be filed on or before June 15, 2002. ...

You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (but not holidays) 9 a.m. to 5 p.m. ...

You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (but not holidays) 9:00 a.m. to 5:00 p.m. ...

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

Self-employed persons- If you or your spouse (see page) carried on a business in 2000 (other than a business whose expenditures are primarily in connection with a tax shelter) your return for 2000 has to be filed on or before June 15, 2001. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2001 (other than a business whose expenditures are primarily in connection with a tax shelter) your return for 2001 has to be filed on or before June 15, 2002. ...

Self-employed persons- Under proposed legislation, if you were carrying on a business in 1995 (unless the expenditures of the business are primarily in connection with tax shelter investments), your 1995 income tax return is due on or before June 15, 1996. ...

In this context, the words “in respect of” have been held by the Courts to imply a connection between the loss of employment and the subsequent receipt, where the primary purpose of the receipt was compensation for the loss of employment. (See also ¶ 11) Two questions set out by the Courts to determine whether a connection exists for purposes of a retiring allowance are as follows: 1 – But for the loss of employment would the amount have been received? ... As discussed in ¶ 5, the words “in respect of” denote a connection between the loss of employment and the subsequent receipt. ...

Experts corner Debts incurred by charitable foundations Debts incurred for the purpose of acquiring investments will now be viewed as a "debt incurred in connection with the purchase and sale of investments" for purposes of paragraphs 149.1(3)(d) and (4)(d). It had been our view that the phrase "debts incurred in connection with the purchase and sale of investments" should be interpreted fairly strictly. ... The phrase “in connection with” has a very broad meaning. The CRA’s revised position is consistent with the policy intent of subparagraph 3702(1)(b)(iii) of the Income Tax Regulations. ...