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The Directorate will not provide any written comments in connection with a Pre-ruling Consultation. ... This consent will also apply to a supplemental ruling issued in connection with the initial Ruling. ... In making this request, we acknowledge and confirm our acceptance of the following terms: A Pre-ruling Consultation will only be considered in connection with a proposed transaction. ...

Administratively, it is interpreted to mean that admittance to a formal meeting or assembly is restricted to members of an organization or a targeted audience of the public having a particular interest in, or special connection with, the event. ... The distinction is important for determining which legislative provisions apply to supplies made or acquired in connection with the convention. ... Consequently, if the other conditions for claiming a rebate under section 252.3 are met, the exhibitor may claim a rebate in respect of the GST/HST paid on supplies used exclusively in connection with a convention. ...

Definitions for TFSA Advantage An advantage is any, benefit, loan or debt that depends on the existence of a TFSA, other than: TFSA distributions; administrative or investment services in connection with a TFSA; loan's on arm's length terms; payments or allocations (such as bonus interest) to a TFSA by the issuer; or a benefit provided under an incentive program that is offered to a broad class of persons in a normal commercial or investment context and not established mainly for tax purposes. An advantage includes any benefit that is an increase in the total fair market value (FMV) of the property held in connection with the TFSA that can reasonably be considered attributable, directly or indirectly, to one of the following: a transaction or event (or a series of transactions or events) that would not have occurred in a normal commercial or investment context where parties deal with each other at arm's length and act prudently, knowledgeably, and willingly with each other, and one of the main purposes of which is to enable the holder (or another person or partnership) to benefit from the tax-exempt status of the TFSA; payment received in substitution for either: a payment for services provided by the holder (or another person not at arm's length with the holder); or payment of a return on investment or proceeds of disposition for property held outside of the TFSA by the holder or a person not dealing at arm's length with the holder. a swap transaction; or specified non-qualified investment income that has not been distributed from the TFSA within 90 days of the holder receiving a notice from CRA requiring them to remove the amount from the TFSA.  ... Exempt contribution A contribution made during the rollover period and designated as exempt by the survivor in prescribed form in connection with a payment received from the deceased holder's TFSA. ...

G) Personal information transmission The personal information is used in system that has connections to at least one other system. ... Strict filtering of external network connections, application filtering and architecture restrictions prevent external connection to these systems. ...

The prescribed amount is based on the amount of LRB that is actually commuted in connection with the transfer. It is determined by the formula A x B where, the A factor is the amount of LRBs under the provision commuted in connection with the transfer. ... This paragraph provides that the reduction in the individual’s LRBs or normalized pension, as a result of that other payment, is taken into account in determining the LRBs commuted in connection with the transfer. ...

G) Personal information transmission The personal information is used in system that has connections to at least one other system. ... Strict filtering of external network connections, application filtering and architecture restrictions prevent external connection to these systems. ...

Current income tax technical news (ITTN) In connection with the changes described in " Introducing income tax folios " and " Cancellation of income tax technical publications ", changes have been made to the income tax technical publications retained on the Canada Revenue Agency website. ...

A survivor can be named in the deceased holder's will as a successor holder to a TFSA, if the provisions of the will state that the successor holder acquires all of the holder's rights including the unconditional right to revoke any beneficiary designation, or similar direction imposed by the deceased holder under the arrangement or relating to property held in connection with the arrangement. ...

You may hear a beep and experience a normal connection delay). Non-residents of Canada If you become a non-resident of Canada, or are considered to be a non-resident for income tax purposes: you will be allowed to keep your TFSA and you will not be taxed in Canada on any earnings in the account or on withdrawals from it; no TFSA contribution room will accrue for any year throughout which you are a non-resident of Canada; and any withdrawals made during the period that you were a non-resident will be added back to your TFSA contribution room in the following year, but will only be available if you re-establish your Canadian residency status for tax purposes. ...

Using TLS encryption protects information by verifying the identity of the parties on both ends of the Internet connection, before confidential information is exchanged. ...