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The Anonymous concept also appeared to generate the strongest emotional connection. ...

Registered Plans Directorate Newsletter, no. 95-3 May 12, 1995 Actuarial Report Content In this newsletter we provide information about our requirements for processing actuarial reports filed with us in connection with employer funding of a defined benefit provision of a registered pension plan. ...

It is generally expected that the Minister would do so where there is no connection between the cause of the plan being revocable and the benefits being provided by way of the annuity. ...

You may hear a beep and experience a normal connection delay. You can also write to: Summerside Tax Centre Canada Revenue Agency 275 Pope Road Summerside, PE C1N 6C6 CANADA Date modified: 2017-03-27 ...

It is also reworded to emphasize the importance of the connection between moving and attendance at an educational institution in the case of a student. ¶4.8 is added to specify that a move that occurs solely for personal reasons cannot be considered as an eligible relocation. ¶4.9 is added to illustrate the type of circumstances in which a move of an employee and a self-employed individual may be considered to occur for employment or business purposes. ¶4.10 is added to specify that a student’s move does not cease to be considered as an eligible relocation solely because it occurs to enable the student to both be employed and be in full-time attendance at an educational institution where he or she is enrolled in a program at a post-secondary level. ¶4.11 (formerly ¶18 of IT-178R3) refers to Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status for details on the concept of ordinarily resided. ¶4.12 replaces ¶19 of IT-178R3 given that the latter paragraph no longer corresponds to the current version of the Act: former section 63.1 has been repealed, whereas since 1998 section 64.1 no longer applies to moving expenses because of its amendment by S.C. 1999, c. 22. ¶4.12 refers to Income Tax Folio S5-F1-C1 for details on the concepts of factual residence and deemed residence. ¶4.13 (formerly included in ¶2 and ¶10 of IT-178R3) is revised to reflect the legislative amendment made to subsection 62(1) by S.C. 1999, c. 22, subsection 17(1), which now refers to the definition of eligible relocation added to subsection 248(1). ¶4.13(a) explains that payments on the individual’s behalf are no longer limited to those made by the individual’s employer, as was previously stated under 2(a) of IT-178R3. ¶4.13(c) also takes into account a legislative amendment made to subparagraph 62(1)(c)(i) by S.C. 2009, c. 2, s. 16(1), applicable to the 2008 and subsequent tax years. ...

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. ...

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. ...

Filing due date Generally, your tax return has to be filed on or before: April 30 of the year after the tax year; or if you or your spouse or common-law partner carried on a business in Canada (other than a business whose expenditures are mainly in connection with a tax shelter), the return has to be filed on or before June 15 of the year after the tax year. ...

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. ...

Contingent liabilities In connection with its operations, the Agency is a defendant in certain cases of litigation. ...