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Self-employed persons – If you or your spouse or common‑law partner carried on a business in 2015 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2015 has to be filed on or before June 15, 2016. ... If your spouse or common law partner carried on a business in 2015 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2015 has to be filed on or before June 15, 2016. ...

Under proposed changes, if you have received a scholarship, fellowship, or bursary received in connection with a part-time program for which you can claim the part-time education amount for that program, the scholarship exemption is equal to the amount of tuition paid for the program plus the costs of program-related materials. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

Under proposed changes, if you have received 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. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

Under proposed changes, if you have received 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. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

Under proposed changes, if you have received 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. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

Under proposed changes, if you have received 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. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

Under proposed changes, if you have received a scholarship, fellowship, or bursary received in connection with a part-time program for which you can claim the part-time education amount for that program, the scholarship exemption is equal to the amount of tuition paid for the program plus the costs of program-related materials. ... Report prizes and awards you received as a benefit from your employment or in connection with a business. ...

This is further reflected in the Diplomatic Notes exchanged in connection with the 5th Protocol to the Convention (Annex A to the Convention), which recognizes that binding arbitration shall be used to determine Article IV residence issues but only insofar as it relates to the residence of a natural person. ... Placer Dome Canada Limited, 2006 SCC 20) have confirmed that whether an activity constitutes hedging depends on sufficient inter-connection or integration with the underlying transaction. ...

Generally, such a requirement can occur when there is a "forgiven amount" in connection with the settlement of a "commercial obligation" issued by the taxpayer. ¶ 12. ... Gains and losses resulting from any deemed dispositions of property under subsection 128.1(4) (prior to 1993, under section 48) in connection with the individual's ceasing to be a resident of Canada are also taken into account in the paragraph 114(a) period. ¶ 22. ...

Self-employed persons – If you or your spouse or common‑law partner carried on a business in 2016 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2016 has to be filed on or before June 15, 2017. ... If your spouse or common law partner carried on a business in 2016 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2016 has to be filed on or before June 15, 2017. ...