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Archived CRA website

ARCHIVED - General Information

For a scholarship, fellowship, or bursary received in connection with a part-time program for which you can claim the part-time education amount in respect of that program, the scholarship exemption is equal to the amount of tuition paid for the program plus the costs of program related materials. ... Self-employed persons- If you or your spouse or common-law partner carried on a business in 2010 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2010 has to be filed on or before June 15, 2011. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2010

For a scholarship, fellowship, or bursary received in connection with a part-time program for which you can claim the part-time education amount, the scholarship exemption is equal to the amount of tuition paid for the program plus the costs of program-related materials. ... Self-employed persons- If you or your spouse or common-law partner carried on a business in 2010 (other than a business whose expenditures are primarily in connection with tax shelter investments), your return for 2010 has to be filed on or before June 15, 2011. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide - 2014 - General Information

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2014 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2014 has to be filed on or before June 15, 2015. ... If your spouse or common law partner carried on a business in 2014 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2014 has to be filed on or before June 15, 2015. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2010

For a scholarship, fellowship, or bursary received in connection with a part-time program for which you can claim the part-time education amount, the scholarship exemption is equal to the amount of tuition paid for the program plus the costs of program-related materials. ... Self-employed persons- If you or your spouse or common-law partner carried on a business in 2010 (other than a business whose expenditures are primarily in connection with tax shelter investments), your return for 2010 has to be filed on or before June 15, 2011. ...
Archived CRA website

ARCHIVED - General Information

For a scholarship, fellowship, or bursary received in connection with a part-time program for which you can claim the part-time education amount in respect of that program, the scholarship exemption is equal to the amount of tuition paid for the program plus the costs of program related materials. ... Self-employed persons- If you or your spouse or common-law partner carried on a business in 2010 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2010 has to be filed on or before June 15, 2011. ...
Archived CRA website

ARCHIVED - Income Tax -- Technical News No. 22

In answer to question 42 of the Round Table session, it was stated that: "In general, the reasonableness of salaries and bonuses paid to principal shareholder/managers of a corporation would not be challenged when: the general practice of the corporation is to distribute the profits of the company to its shareholder/managers in the form of bonuses or additional salaries; or the company has adopted a policy of declaring bonuses to the shareholders to remunerate them for the profits the company has earned that are attributable to special know-how, connections or entrepreneurial skills of the shareholders. ... The Queen (2000 DTC 6299), the courts dealt with the legal characterization of the contractual relationship between the bank and the taxpayer in connection with new vehicle purchases. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide - 2014 - General Information

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2014 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2014 has to be filed on or before June 15, 2015. ... If your spouse or common law partner carried on a business in 2014 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2014 has to be filed on or before June 15, 2015. ...
Archived CRA website

ARCHIVED - Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions

The onus is on taxpayers to keep the Canadian competent authority informed of all material changes in the information or documentation previously submitted as part of, or in connection with, the request, as well as new information or documentation relevant to the issues under consideration. 17. ...
Archived CRA website

ARCHIVED - Registered Charities Newsletter No. 22 - Spring 2005

Under subsection 52(4) of the Income Tax Act, the cost to a taxpayer of property acquired as a prize in connection with a lottery is equal to its fair market value at that time. ...
Archived CRA website

ARCHIVED - Exemption From Part XIII Tax on Interest Payments to Non-Residents

(b) The interest must have been received in connection with an obligation where the evidence of indebtedness was issued by the corporation after June 23, 1975. ...

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