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However, these sections now appear in the Table of contents for easy access; the statement that folios are only available in electronic format has been moved to the end of the Application section; and the words “as promulgated under the Act” in connection with the Income Tax Regulations have been removed from the Application section, in the interest of using plain language. ... These references are made in the Chapter in connection with the certification of an institution for purposes of subparagraph 118.5(1) (a) (ii). ... These references are made in the chapter in connection with the certification of an institution for purposes of subparagraph 118.5(1) (a) (ii). ...

A return of all or a portion of members’ DB contributions (plus reasonable interest) made to the provision in connection with a plan amendment that also reduces future member required contributions to the DB provision. ... The payment of MP property, approved by the Minister, in connection with a waiver provided under subsection 8506(2.1) of the Regulations. ... In addition, an RPP may provide for the payment of all reasonable administrative, investment, and similar expenses incurred in connection with the plan. ...

You may hear a beep and experience a normal connection delay. Unless otherwise noted, all legislative references are to the Income Tax Act and the Income Tax Regulations. ... You may hear a beep and experience a normal connection delay. Tax Information Phone Service (TIPS) For personal and general tax information by telephone, use our automated service, TIPS, by calling 1-800-267-6999 (calls from Canada and the United States). ... You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (except holidays) 9:00 a.m. to 5:00 p.m., (Eastern time) Extended hours of service From February 13 to May 1, 2017, except Easter weekend From 9:00 a.m. to 9:00 p.m., Eastern time, on weekdays From 9:00 a.m. to 5:00 p.m., Eastern time, on Saturdays Fax number: 1-613-941-2505 By mail International and Ottawa Tax Services Office Post Office Box 9769, Station T Ottawa ON K1G 3Y4 CANADA Date modified: 2017-01-04 ...

The current version of information circular IC75-6R2, Required Withholding From Amounts Paid to Non-Residents Providing Services in Canada, discusses the CRA's administrative position on the identification and allocation of payments for which withholdings are required, in connection with services performed in Canada by non-residents. ... Other than payments in connection with rental or franchise agreements, the exemption includes royalties paid for the use of, or the right to use, designs or models, plans, secret formulas, or processes to the extent that they represent payments for the use of, or the right to use, information concerning industrial, commercial, or scientific experience (that is, know-how). ...

Problem Solving level 2 Underlying Notion Behaviours could include, but are not limited to: Making key connections to determine a solution to a problem or situation Gathers and evaluates additional facts and information in order to gain a better understanding of the situation. ... In determining a solution, you make key connections between relevant parts of the information you have analyzed. ...

Electronically filed returns, rebates and elections involve an Internet connection and information is transferred to our mainframe via a secure connection. ...

Therefore, a qualifying transfer of assets from an RRSP made in connection with a past service event can be made to a deemed registered pension plan. ... Therefore, any amounts transferred into the plan in connection with a past service event would no longer be a qualifying transfer as described in subsection 8303(6) of the Regulations. ...

In general terms, a flexible pension plan is a pension plan that allows members to make voluntary defined benefit contributions to acquire or improve ancillary benefits provided in connection with basic pension benefits accruing under the plan. ... Optional contribution- This means the part, if any, of a contribution that a member of a pension plan makes under a defined benefit provision of the plan that, by exercising (or not exercising) a right in connection with the plan, the member could have prevented from being made under the provision. ...

"Related convention supplies" means most property or services acquired, imported, or brought into a participating province by a person exclusively to be consumed, used or provided in connection with a convention. ... Rebate available to non-registered organizers Generally, Canadian or non-resident organizers of foreign conventions must pay the GST/HST on convention facilities and related convention supplies rented or purchased in connection with a foreign convention. ...

It also explains how sponsors can claim a rebate of the GST/HST paid on purchases made in connection with a foreign convention. ... "Related convention supplies" means most property or services acquired, imported or brought into a participating province by a person exclusively to be consumed, used or provided in connection with a convention. ...