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Self-employed persons- If you or your spouse or common-law partner carried on a business in 2005 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2005 has to be filed on or before June 15, 2006. ...

The comments in 24 to 32 below provide the Department's views in connection with the tax treatment of share option transactions. ...

In this connection, see the current version of IT-159, Capital Debts Established to be Bad Debts for further information. 17. ...

Payments for services performed in connection with the sale of property or the negotiation of contracts are expected. 22. ...

Accordingly, such an artist is entitled to deduct reasonable expenses incurred in connection with earning income from that business, except to the extent they are denied by section 18 or limited by provisions of the Act such as sections 67 to 67.5. ...

However, paragraph 53(1)(n) provides that appraisal costs incurred in connection with, but prior to, the disposition of a property increase the donor's adjusted cost base to the extent that such costs are reasonable in the circumstances. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2002 (other than a business whose expenditures are primarily in connection with a tax shelter) your return for 2002 has to be filed on or before June 15, 2003. ...

Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2005 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2005 has to be filed on or before June 15, 2006. ...

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. ...