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Relate means to show a logical or causal connection between; to have relationship or connection (between two things). ... In this context, the phrase "in respect of" has been held by the courts to imply a connection between the loss of employment and the subsequent receipt, where the primary purpose of the receipt was to compensate for the loss of employment. The following two questions were set out by the courts to determine whether a connection exists for purposes of a retiring allowance: If it were not for the loss of employment, would the amount have been received? ...

Subsection 212(5) provides for Part XIII tax on an amount paid or credited to a non-resident by a person resident in Canada for a right in or to the use of (a) a motion picture film, or (b) a film or video tape for use in connection with television or, where the amount is paid or credited after 1988, any other means of reproduction for use in connection with television that has been or is to be used or reproduced in Canada. However, for (b) above, subsection 212(5) does not apply to an amount paid or credited after 1985 for a right in or to the use of a film or video tape or after 1988 for the right in or to the use of any other means of reproduction where that film, video tape or other means of reproduction was or is for use solely in connection with and as part of a news program produced in Canada. 41. ... The Article XII(3) exemption does not apply to royalties on motion pictures and works on film, videotape or other means of reproduction for use in connection with television. 42. ...

Enhanced flex plan (Régime de pension flexible rehaussé) An enhanced flex plan is a combination plan that allows members to acquire or improve ancillary benefits provided in connection with basic pension benefits accruing under the DB provision of the plan by making optional contributions to their MP account. ... Flexible pension plan (Régime de pension flexible) 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. ...

Corporations may be associated because the same group of persons controls both corporations, but the members of this group do not act together and have no other connection to each other. ... Schedule 29, Payments to Non-Residents Complete Schedule 29 if the corporation paid or credited any of the following amounts to non-residents: royalties; rents; management fees/commissions; technical assistance fees; Footnote 2 research and development fees; interest; dividends; film acting payments: for a motion picture film; or for a film or videotape for use in connection with television; or other services. ...

Services for which there are specific place of supply rules The general place of supply rules for services do not apply to the following supplies of services for which there are specific place of supply rules: personal services, services in relation to tangible personal property and real property, services that relate to a location-specific event, services rendered in connection with litigation, customs brokerage services, repairs, maintenance, cleaning, adjustments and alterations and photographic-related goods, services of a trustee in respect of a trust governed by an RRSP, RRIF, RESP, TFSA, or RDSP, premium rate telephone services, computer-related services and internet access, air navigation services; passenger transportation services, freight transportation services, postage and mail delivery services, and telecommunication services. ... In this case, the supply of the service (and of any property supplied in connection with it) or of the photographic-related good is made on the lands of a First Nation if the supplier delivers the property or the photographic-related good, as the case may be, on those lands to the recipient of the supply after the service or production of the photographic-related good is completed. ...

The charity has entered into a funding agreement with a provincial housing commission in connection with the facility under a provincial program to provide a middle option between home care and residential care. ... Supporting documentation An applicant must demonstrate that it meets the eligibility criteria for municipal designation in connection with at least one of its housing projects. ...

You may hear a beep and experience a normal connection delay. Table of contents Is this guide for you? ... You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (holidays excluded) 9:00 a.m. to 5:00 p.m. ...

The Report on the Charities Program is a new way for us to strengthen these connections. ... For example, it: is updating its webpages to ensure all information is easier to understand and reflects the online behaviour of users developed a self-assessment tool to help applicants make an informed decision about whether registration is right for them developed electronic tools to make it easier for the public to request information about charities from the Directorate, such as a charities listings request form a request form for registered charity information Participating and consulting The Directorate values its connection with charitable sector stakeholders. ...

For example, an auctioneer conducts a sale of bred cows and provides a service of pregnancy testing in connection with that sale. ...

Determine if the place of business has a connection with a specific geographical point within Canada. ...