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If amounts are transferred to a DB provision for the purpose of providing a member with benefits in connection with a past service event after 1989, such increase in benefits would generally result in a PSPA. ... The amounts transferred must be used solely to fund benefits in respect of the member. 4.3 147.3(3) – Transfer – defined benefit to defined benefit Any amounts held in connection with a DB provision, including surplus, may be transferred from a DB provision to another DB provision. ...

The following costs (in millions of dollars) are incurred as of July 1, 2010: Land $2.0 Costs associated with the acquisition and maintenance of the land prior to construction 0.4 Construction materials used and services performed 4.0 Architects' fees, plans and drawings for the complex 1.0 Legal and accounting costs relating to the construction of the complex 0.2 Total costs as of July 1, 2010 $7.6 M The total expected cost (in millions of dollars) to construct the residential complex, including the land, as of July 1, 2010 is $15 million dollars, which consists of the following costs: Land $2.0 Costs associated with the acquisition and maintenance of the land prior to construction 0.4 Construction materials and services 11.0 Architects' fees and plans and drawings for the complex 1.0 Landscaping costs, cost of parking lot, utility connection costs 0.3 Legal and accounting costs relating to the construction of the complex 0.3 Total costs $15.0 M The total expected cost includes an additional $0.5 million for construction materials as a result of increased costs incurred as of July 1, 2010 and expected additional costs, as of July 1, 2010, for materials required to complete the construction. ... Generally, these charges limit the amount that existing residents have to pay to subsidize the infrastructure required for new residents); cost of representations made to government authorities for the purpose of obtaining land development permits, building permits and licences; site investigation costs (amounts paid for investigating the suitability of a site, such as the costs of soil tests, zoning investigations, environmental studies, surveying and financial feasibility studies); costs of clearing and levelling the surface of the land (including the demolition of existing structures) upon which the complex will be built; blasting and excavation costs necessary to prepare for the construction or renovation of the complex; grading, fill, retaining walls, gabion slopes, earth removal, clearing and grubbing; architect's and engineering fees related to the construction of the complex; construction and inspection fees; builder's all-risk insurance; legal and accounting fees relating to the construction of the complex; clean-up costs; construction materials and construction services; component parts such as electric wiring, plumbing, sprinkler systems, air conditioning equipment, heating equipment, lighting fixtures, elevators, storm doors and windows, automatic stokers, sump pumps and fire alarm systems; footings, foundations and other base support below ground level; landscaping costs; costs of parking lots, garages, sewers, water mains, exterior lighting, sidewalks, utility connection costs, fences, swimming pools and other recreational facilities on the land to the extent that they form part of the residential complex; operating expenses associated with the construction or substantial renovation of a specific residential complex (or if the expense cannot be identified with a specific complex, then those costs that are allocated to the complex in a fair and reasonable manner). ...

Meaning of significant terms used in this info sheet For purposes of this info sheet: “Baggage”, as set out in the CTA documents, means luggage or such articles, effects or other personal property of passengers as are necessary or appropriate for wear, use, comfort or convenience in connection with the charter flight. ... Generally, under these rules, when a carrier provides a separate service of transporting an individual’s baggage in connection with the transportation of the individual (i.e., on a charter flight), the GST/HST applies to any excess valuation charge at the same rate as it applies to the passenger transportation service. ...

In its application to real property, it is used frequently in connection with the terms estate, right, or title. ... The Department's current administrative position is that there must be more than a mere indirect or incidental connection between a service and the underlying real property before the supply of the service will be excluded from zero-rating. ... If some object comes between the service and the property, the connection becomes more remote. 45. ...

It is an inevitable and indeed necessary step in achieving that public benefit to have lawyers supplied with some of the tools of their trade; the public benefit could not be achieved otherwise. 36 There is a sufficiently close connection between the reasonable private benefit lawyers enjoy and the achievement of the charitable purpose. ... In addition, the expert should be independent, that is, able to speak objectively about the research and have no material interest or family connection with either the organization with the charitable purpose that is either funding or undertaking the research or any commercial sponsor of the research. ... Both cases turned on the lack of a credible connection between the student unions' educational purpose in support of university students and their advocacy activities. ...

However, there has to be a logical connection between the focus and the benefit provided, and that connection needs to be explained in the application for charitable status. 10 Excluding some individuals or parts of the community with the identified need would not be acceptable. 11 This requirement applies to all groups proposing to focus their services more narrowly than the general public, including ethnospecific organizations. 18. ... There are few cases in which the Canadian courts have considered the issue of charitable registration in connection with multiculturalism or multicultural endeavours. ...

The CRA will apply these decisions in similar situations, where the connections between the reserve and the fishing income are bona fide and there is no artificial manipulation of the connecting factors, to exempt all of your fishing income from tax for the 2012 and following tax years. A similar situation means that all of the following conditions are met: Your fishing activities in waters near or abutting the reserve have a significant historical and continuing important economic connection to the reserve; and You are a member of a cooperative of band members or a member of a band that owns and operates an organization located on the reserve that has a predominant role in your fishing and selling activities and an important role in the general economic life of the reserve. ... Since OAS and GIS payments are not related to any previous employment and are not considered to have any connection to a reserve, the payments are considered to be off-reserve. ...

You may hear a beep and experience a normal connection delay. Canada-U.S. commuters – For 2009 and later years, a resident of Canada who works in the U.S. ... You may hear a beep and experience a normal connection delay). For more information on residency, see Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status. ... You may hear a beep and experience a normal connection delay). For more information concerning PAs, see Guide T4084, Pension Adjustment Guide. ...

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. ... Self-employed persons- If you or your spouse or common-law partner carried on a business in Canada 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. ... 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). ...

In practice, if an applicant organization sufficiently demonstrates that the organization's purposes fall within one of the first three categories, or establishes a connection with a previously recognized purpose under the fourth category, CRA examiners will likely conclude that a benefit exists. ... A private benefit will be found when the beneficiaries of the organization's services are defined solely by some personal connection, such as family relationships or common employment; or another connection unrelated to the organization's purpose, such as colour of hair or membership in a group unrelated to the need served. 48 4. ... When dealing with an applicant that proposes to restrict the benefits to a certain segment of the community, or focus the service delivery on a specific group but be open to the public, examiners will generally consider one or more of the following factors to varying degrees of importance (depending on the circumstances) when they determine if the restriction is justifiable: the logical connection between the restriction and the benefit provided whether the restriction precludes the delivery of services to some individuals or parts of the community that also have the identified need whether the services provided are irrelevant to excluded persons whether the organization is particularly expert in the proposed service for the proposed restriction whether the restriction can be supported by evidence of service being more effective if targeted (needs assessment / social science research) whether the restriction arises from an intention to use resources to address a specific acute disadvantage or need identified with a particular group or a particular region the restriction is due, in part, to financial considerations and there is willingness to lift the restriction if the organization becomes better-resourced over time, or a provision of referral to other organizations that offer equivalent or more suitable services Examples Evidence supporting a need for separate services for men and women for rehabilitation centres for substance abuse will be sufficient to support a restriction in favour of separate rehabilitation facilities An organization that provides settlement services for refugees—but is also directed at a particular community, which in particular offers such services in the languages of that particular community and targets specific issues that are unique to that community—may be considered charitable providing adequate proof of need is established In some circumstances, the CRA may allow an organization that is, in all respects, open and accessible to the public at large, to provide or focus services, of interest only to a narrower community. ...