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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. ...

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. ...

A person who is deemed by subsection 96(1.1) to be a member of a partnership, and who may have only a remote connection with the partnership, is nevertheless to be viewed as carrying on the business by virtue of subsection 96(1.6). ...

Paragraph 255(b) further provides that Canada includes the seas and airspace above those submarine areas in respect of any activities carried on in connection with the exploration for or exploitation of the said minerals, petroleum, natural gas or hydrocarbons. ...

Under these guidelines, an Indian's employment income will usually be exempt from income tax in any of the following situations: (a) when at least 90% of the duties of an employment are performed on a reserve, (b) when the employer is resident on a reserve and the Indian lives on a reserve, (c) when more than 50% of the duties of an employment are performed on a reserve and the employer is resident on a reserve, or the Indian lives on a reserve, (d) when the employer is resident on a reserve and the employer is: (i) an Indian band which has a reserve, (ii) a tribal council representing one or more Indian bands which have reserves, or (iii) an Indian organization controlled by one or more such bands or tribal councils, if the organization is dedicated exclusively to the social, cultural, educational, or economic development of Indians who for the most part live on reserves, and the duties of the employment are in connection with the employer's non- commercial activities carried on exclusively for the benefit of Indians who for the most part live on reserves. ...

Fees or other costs incurred in connection with the proposed acquisition of capital assets when acquired, are to be classed as eligible capital expenditures if the assets are not in fact acquired, perhaps because of an abandonment of the business. ...

The whole amount of such losses will be disallowed as personal or living expenses (paragraph 18(1)(h)) which are defined in subsection 248(1) as including the expenses of properties maintained by the taxpayer for his or her use or benefit or for that of related persons and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. ...

Summary "Winding-up" is used in connection with the winding-up of a business and the winding-up of a corporation's existence. ...

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. ...